Corporate Social Responsibility Aspects Within the Publicised Corporate Culture of Bulgarian Companies

Ilian Minkov, Milen Dinkov and Petya Dankova
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Ilian Minkov: University of Economics
Milen Dinkov: D. A. Tsenov Academy of Economics
Petya Dankova: University of Economics

Business Management, 2025, issue 2 Year 2025, 103-114

Abstract: In recent years, the notion that business has a broad responsibility to society as a whole has gained significant momentum and is reflected in various academic theories, business practices and regulations. The concept of corporate social responsibility (CSR) has been interwoven with various academic fields, including strategic management and corporate culture. In order to establish a reputation as a socially responsible business entity, it is necessary for companies to adequately disclose CSR activities and events in the virtual space. The aim of this paper is, therefore, to examine the scope of CSR disclosure on the Internet by organisations from different sectors of the Bulgarian economy and its role in the portfolio of publicised corporate culture. The research methods used to achieve this aim include establishing relative values, comparative analysis and content analysis. The findings of the study demonstrate that there is an ambiguous attitude towards CSR in the companies surveyed, as in certain sectors it has a high degree of disclosure and is leading in rank, while in others it is present on the web pages of a small number of companies and has a rather peripheral role among the other elements in the portfolio of publicised corporate culture. To improve the communication effectiveness of the CSR component within the publicised corporate culture, it is essential that the information, initiatives, and priorities disclosed on the company web page are relevant and consistent with the fundamental aspects of the culture, specifically the mission, vision and values/principles.

Keywords: corporate social responsibility (CSR); publicised corporate culture; strategic management; business organisations (search for similar items in EconPapers)
JEL-codes: M14 M39 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:dat:bmngmt:y:2025:i:2:p:103-114

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