PUBLICITY OF NON-FINANCIAL INFORMATION REGARDING THE ENVIRONMENTAL POLICY OF PUBLIC INTEREST ENTERPRISES IN BULGARIA
Abstract
The study addresses issues related to the environmental policy of enterprises of public interest and the usefulness of its disclosure in the required non-financial declaration. The legal framework in the context of the environment is also considered.Specifically, it is determined which companies are obliged to disclose their conceptual views on certain 8 criteria. These policies are specified on the basis of the guidelines prepared in the Instruction of the Ministry of Finance on the application of Chapter Seven “Annual Reports”, Section III “Non-Financial Statement” and Section IV “Consolidated Non-Financial Statement” of the Low of accounting.
The goal is to identify the risks that may reduce the resilience of the global economy. It is emphasized on the concept of long-term profitability combined with social justice and environmental protection.
An empirical study of a representative sample of companies in different sectors was performed, and specific results were announced.Full Text:
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