CSR and Sustainable Development Information Disclosure from Large Bulgarian Companies

Desislava Serafimova ()
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Desislava Serafimova: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2017, issue 1, 204-215

Abstract: The paper presents results from surveying the practices in social accountability used by the one hundred largest Bulgarian companies ranked according to the size of their revenues. An analysis of their CSR disclosure is made using three sources of information – companies' social reports, CSR information disclosed as part of annual reports and CSR practices announced on the company websites. The theoretical assumptions in CSR disclosure are explained, the methodical issues concerning the process of evaluating the social accountability practices are outlined and the basic tendencies of CSR disclosure in large Bulgarian companies are made.

Keywords: Social accountability; Social reporting; CSR disclosure; Corporate sustainability reporting; Sustainable development; Non-financial information disclosure (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (4)

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