ORGANISATIONAL AND COST STRUCTURE OF BULGARIAN HOSPITALS AND THE UPCOMING ESG REGULATION

Alexander Kamburov ()
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Alexander Kamburov: Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2025, vol. 24, issue 1, 119-140

Abstract: Large hospitals in Bulgaria have a complex organisational structure as mandated by law and as medical services require in order to provide wide-ranging care to patients. This corresponds with a complex cost structure with a wide spectrum of costs. Lack of standardized cost reporting data burdens cost analysis and is compounded by a lack of published literature on hospital cost groups and expense information in Bulgaria. This study attempts to disambiguate how hospitals are internally organized as required by law, to analyze the cost structure and primary expense groups based on financial reports and supplementary information and to assess the available information as it regards the newly implemented ESG regulation in the EU to better understand the specifics of hospital costs.

Keywords: Bulgarian hospital structure; hospital cost structure; hospital expenses; healthcare costs; CSRD regulation. (search for similar items in EconPapers)
Date: 2025
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