THE NON-FINANCIAL PRESENTATION OF BULGARIAN COMPANIES 2016-2020

Radostina Bakardjieva

Abstract


The purpose of the publication is to monitor and analyze the non-financial performance of Bulgarian enterprises from the B-Mining industry sector. For this purpose, a statistical database provided by NSI has been systematized in order to analyze the social parameters of the mining enterprises in Bulgaria in different dimensions. Social indicators, as the core of non-financial reporting, are in full compliance with Eurostat's statistical metrics. The presented scientific results and summaries can serve as an effective tool for assessing the risk and sustainability of enterprises from the mining industry in Bulgaria. Based on the obtained results, conclusions and recommendations to business and state institutions are formulated.

Keywords


enterprises, non-financial performance, social dimensions

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References


European Commission, Directive 2014/95/EU of 22 October 2014 regards disclosure on non-financial and diversity information

EC, The Corporate Sustainability Reporting Directive, COM (2022), 23.02.2022 71 Final

CSR Europe, (2017), The Sustainable Development Goals: The Value for Europe, Globescan

UN, (2007), The UN Global Compact Operational Guide for SMEs.

UNCTAD, (2021), World Investment Report, Investing in Sustainable Recovery.

UNCTAD, (2018), Reporting on the Sustainable Development Goals, Ser. RP.


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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

New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016

The contents of this publication do not necessarily reflect the position or opinion of the National Science Fund of the Republic of Bulgaria. The opinions expressed are those of the author(s) only and should not be considered as representative of the National Science Fund’s official position.

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