Articolul precedent |
Articolul urmator |
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Ultima descărcare din IBN: 2024-04-14 21:22 |
SM ISO690:2012 PETROVA, Petya. Reporting for Sustainability: Practices in Environmental Accountability among Bulgarian companies. In: International Applied Social Sciences Congress: C-IASOS – 2023, Ed. 7, 13-15 noiembrie 2023, Valletta. Ankara: Economics and Financial Research Association, 2023, Ediţia 7, p. 21. ISBN 978-625-94328-0-9. |
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International Applied Social Sciences Congress Ediţia 7, 2023 |
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Congresul "VII. International Applied Social Sciences Congress" 7, Valletta, Malta, 13-15 noiembrie 2023 | ||||||
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JEL: M41, Q 56 | ||||||
Pag. 21-21 | ||||||
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Introduction: As the world's focus on the role of business in environmental stewardship and global concern for sustainability increases, so does the importance of corporate responsibility, transparency and environmental accountability. Aim: To investigate the sustainability reporting practices with a focus on environmental accountability among Bulgarian companies. Method: This study was conducted using a combination of research methods to gain an in-depth understanding of how Bulgarian companies report on their environmental practices, the rules and regulations that govern these reports, and how accountable they are for their environmental actions. It is based on an examination of public information in ESG reports, financial statements and other relevant documents, company websites and social media. Findings: The study highlights a strong positive link between environmental accountability and reporting, as Bulgarian companies increasingly adopt this practice for transparency and stakeholder engagement. However, the current state of environmental reporting is worrying due to the insufficient quality and quantity of disclosures, which can be attributed to neglect, lack of expertise and varying guidelines. Encouragingly, more responsible companies are showing a willingness to improve the sharing of environmental data. The Originality and value of this research lies in its exploration of sustainability reporting practices in a specific regional context, shedding light on the unique challenges and opportunities that Bulgarian companies face in addressing environmental accountability. By examining corporate commitment to environmental sustainability, this study contributes to a broader understanding of environmental accountability and transparency. |
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Cuvinte-cheie sustainability, environmental reporting, environmental accountability |
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