NON-FINANCIAL INFORMATION DISCLOSUREPRACTICES IN THE MINING ENTERPRISES

Imren Gendzh-Salatova ()
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Imren Gendzh-Salatova: University of Economics – Varna, Bulgaria

Economic Science, education and the real economy: Development and interactions in the digital age, 2020, issue 1, 715-725

Abstract: The mining industry is of great importance for the economic development of our country and has a strongenvironmental impact. All the parties concerned, directly or indirectly affected by their activities would need to receive more useful, transparent and high-quality financial as well as non-financial information. The purpose of this report is to investigate the practices related to the publication of non-financial information of the enterprises with the 10 largest net sales revenues in the industry. The overall conclusion is that the investigated enterprises have practices to disclose non-financial information without being required by current legislation, but there are a number of gaps -the information is concise, descriptive, poorly structured, difficult to compare.

Keywords: non-financial information; non-financial reporting; disclosure practices; mining enterprises (search for similar items in EconPapers)
JEL-codes: L71 L72 M14 M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:cfdide:y:2020:i:1:p:715-725

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