CORPORATE SOCIAL RESPONSIBILITY REPORTING

Authors

Keywords
corporate social responsibility, corporate social responsibility reporting, social report

Summary
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.

JEL: Ì14
Pages: 33
Price: 3 Points

More titles

  • 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 ...

  • MODERN ASPECTS OF TAX PROCESSES AND CONTROL

    The research examines the main procedures in the tax control process: registration, declaration, establishment, collection, provision and appeal. The provisions of the substantive and procedural tax-insurance normative acts have been examined. The theoretical formulations and practical problems of the tax officers (revenue authorities and public ...

  • 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 ...