THE USEFULNESS OF INFORMATION ABOUT THE ENVIRONMENTAL POLICIES OF LARGE ENTERPRISES IN BULGARIA

Pavlina Dimitrova

Abstract


The development examines issues related to the environmental policy of public interest enterprises and the usefulness of its disclosure in the required non-financial declaration.

The regulatory framework in the context of the environment is discussed. Conceptual views were defined according to certain eight criteria. The latter are specified on the basis of the guidelines drawn up in the Ministry of Finance Directive in connection with the implementation of Chapter Seven "Annual Reports", Section III "Non-Financial Statement" and Section IV "Consolidated Non-Financial Statement" of the Accounting Law.

The criteria determine the risks that can reduce the sustainability of the global economy. It emphasizes the concept of long-term profitability combined with social justice and environmental protection. An empirical study of a representative sample of companies in various sectors has been carried out, and specific results have been disclosed.

Keywords


social policy, non-financial information, public company, quantification

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New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria - contract № КП-06-НП1/5 of 17.12.2019 in the competition of Bulgarian scientific periodicals – 2019

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