Social Auditing in Bulgaria: An Empirical Analysis of Social Enterprises’ Attitudes

Ivelina Chakalova
Additional contact information
Ivelina Chakalova: University of National and World Economy, Sofia, Bulgaria

Ikonomiceski i Sotsialni Alternativi, 2026, issue 2, 152-168

Abstract: The article is dedicated to the study and analysis of the attitudes of social enterprises in Bulgaria toward conducting a social audit – a tool of increasing significance in the context of the global pursuit of transparency and sustainable social impact. The primary objective of the research is to determine the level of awareness and the readiness of these organizations to implement professional auditing practices. The theoretical framework distinguishes clearly between social reporting and social auditing, examining best international practices from the United Kingdom, Romania, and Estonia. The empirical research is based on a survey conducted in 2025 among social enterprises registered in the official registry of the Ministry of Labour and Social Policy. The findings reveal a significant gap between high theoretical interest in social audit¬ing and its limited practical application. Key barriers identified include low administrative capacity (predominantly micro-organizations), a deficit of institutional trust, lack of an independent methodology for assessing progress in achieving the social goals of social enterprises. The study concludes that the prevailing practice of internal self-assessment by owners limits the objectivity of social reports. In conclusion, recommendations are made for updating national registries and estab¬lishing regulatory links between social audits and financial incentives. The focus is placed on the need to build a collaborative ecosystem where the social audit is transformed from a formal administrative burden into a strategic asset for attracting investment and building public trust.

Keywords: social enterprise; social audit; social impact; transparency; Bulgaria (search for similar items in EconPapers)
JEL-codes: L31 M14 (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.unwe.bg/doi/alternativi/2026.2/ISA.2026.2.09.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nwe:iisabg:y:2026:i:2:p:152-168

Access Statistics for this article

More articles in Ikonomiceski i Sotsialni Alternativi from University of National and World Economy, Sofia, Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Vanya Lazarova ().