"Scientific research" Almanac

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  CORPORATE SOCIAL RESPONSIBILITY REPORTING

  The purpose of this study is to present the results of scientific research on Corpo-rate Social Responsibility reporting. The subject of the research comprises Bulgarian business organizations, while its scope is the theoretical aspects of Corporate Social Responsibility reporting and the extent to which Bulgarian enterprises use the capacity of ... The purpose of this study is to present the results of scientific research on Corpo-rate Social Responsibility reporting. The subject of the research comprises Bulgarian business organizations, while its scope is the theoretical aspects of Corporate Social Responsibility reporting and the extent to which Bulgarian enterprises use the capacity of the United Nations Global Compact and the Global Reporting Initiative. The realiza-tion of the research objective encompasses the following tasks: research and analysis of the existing theoretical aspects and practical dimensions of the reporting of corpo-rate social responsibility and social reports; exploring and analysing the communiqués of the progress of the UN Global Compact and the Reporting Guidelines developed by the Global Reporting Initiative; analysing and assessing the extent to which Bulgarian enterprises integrate corporate social responsibility reporting into their management systems by implementing globally validated structures. The fundamental research the-sis that is being defended is that a very small share of Bulgarian enterprises reports their corporate social responsibility using the communiqués of the progress of the UN Global Compact and the Global Reporting Initiative Reporting Guidelines. The results of the empirical research of the three largest social report databases (the Corporate Register, the UN Global Compact and the Global Reporting Initiative) prove the assumed thesis and identify the existence of significant problems with the reporting of corporate social responsibility by Bulgarian business organizations.

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  YOUTH, UNIVERSITIES AND BUSINESS – KEY PARTNERS IN ACHIEVING THE GLOBAL SUSTAINABLE DEVELOPMENT GOALS

  Sustainable development is a guarantee against the challenges of today’s world. The idea is not new, it is evolving, presented at the beginning of the 21st century by Millennium Development Goals by 2015 and Sustainable Development Goals 2030 (UN 2015, 17 goals, 169 targets, 193 countries). The Agenda 2030 is the first agreement that provides for ... Sustainable development is a guarantee against the challenges of today’s world. The idea is not new, it is evolving, presented at the beginning of the 21st century by Millennium Development Goals by 2015 and Sustainable Development Goals 2030 (UN 2015, 17 goals, 169 targets, 193 countries). The Agenda 2030 is the first agreement that provides for global action and affects all countries’ internal policies. World forums in 2016 stated that Global Sustainable Development Goals are not recognized by all stakeholders. The defined sustainable development goals and the related targets balance three dimensions – environmental, social and economic in areas such as poverty, inequality, food security, health, sustainable consumption and production, economic growth, employment, infrastructure, nature utilization, climate, as well as gender equality, peaceful and inclusive societies. Education plays a vital role in implementing the Global Sustainable Development Goals by 2030 (Goal 4). Universities are becoming powerful centres that provide young people with knowledge, skills and competence to be responsible leaders in the future. Educational and scientific centers are becoming incubators of ‘knowledge’ that is necessary for the creation of innovations, which are to be implemented by businesses. In response to the social, economic, environmental and managerial challenges facing the society, the research team focused on the key partnerships in the ‘Youth – Universities – Businesses’ triad as an instrument for the implementation of the Global Sustainable Development Goals.

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  DEPOPULATION IN CENTRAL NORTHERN BULGARIA AND OPPORTUNITIES FOR DEVELOPMENT OF ALTERNATIVE TOURISM

  The process of depopulation over the last decades in some regions of our coun¬try has become a particularly serious problem and, in addi¬tion, a challenge for the de¬velopment of Bulgarian society. In the present study, attention is focused on depopula¬tion in the mountainous and semi-mountainous parts of Central Northern Bulgaria and the ... The process of depopulation over the last decades in some regions of our coun¬try has become a particularly serious problem and, in addi¬tion, a challenge for the de¬velopment of Bulgarian society. In the present study, attention is focused on depopula¬tion in the mountainous and semi-mountainous parts of Central Northern Bulgaria and the alternative tour¬ism as a factor for its limitation. The main objective of this study is to examine the nature of depopulation as a social phenomenon with its neg¬ative effects on society and the economy. The goal is achieved by solving the following tasks: analy¬sis of the theoretical research in the field of depopulation; chronological and compara¬tive analysis of the current state of settlement network and the process of depopulation and demographic forecasting; identifying opportunities for limiting the depopulation pro¬cess through forms of alternative tourism. The main thesis is that depopu¬lation as a social phenomenon leads to depopulation of settlements and entire territories; special attention has to be drawn on the need for a spe¬cific and responsible regional policy. Issues such as: gender-age struc¬ture, negative natural growth, migratory attitudes, isola¬tion of small set¬tlements, poorly built transport infrastructure, good prerequisites for the development of alternative tourism, higher degree of development of the tourism sector in municipalities and settlements and insufficient number of development programmes for the surveyed area have been highlighted.