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Non-Financial Information Disclosures by Bulgarian Listed Companies

Author

Listed:
  • Ali Veysel

Abstract

The study is dedicated to the disclosures in the non-financial statements (integrated reports) by the Bulgarian listed companies. It includes an analysis of the aims and the guidelines for the elaboration of non-financial reporting, the requirements for preparing, and the legal provisions. They suggest that the current European Union legislation and the Bulgarian laws are not sufficient for the presentation of appropriate non-financial information. In this regard, an empirical research into the quality of non-financial statements in Bulgaria is conducted. The summarised results could be used for improving the disclosures.

Suggested Citation

  • Ali Veysel, 2022. "Non-Financial Information Disclosures by Bulgarian Listed Companies," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 17-33.
    • Handle: RePEc:bas:econst:y:2022:i:3:p:17-33
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    File URL: https://www.iki.bas.bg/Journals/EconomicStudies/2022/2022-3/02_Ali-Veysel.pdf
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    References listed on IDEAS

    as
    1. Anna Lucia Muserra & Marco Papa & Francesco Grimaldi, 2020. "Sustainable Development and the European Union Policy on Non‐Financial Information: An Italian Empirical Analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 22-31, January.
    2. Miroslava Peicheva & Hristina Harizanova & Albena Kraeva-Miteva, 2017. "Study of the Social Audit and Standards for Social and Environmental Responsibility - Case Study of Bulgaria," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 449-474, September.
    3. Alex Borodin & Nataliya Shash & Galina Panaedova & Svetlana Frumina & Aidyn Kairbekuly & Irina Mityushina, 2019. "The impact of the publication of non-financial statements on the financial performance of companies with the identification of intersectoral features," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1666-1685, December.
    4. Radka MacGregor Pelikánová, 2019. "Corporate Social Responsibility Information in Annual Reports in the EU—A Czech Case Study," Sustainability, MDPI, vol. 11(1), pages 1-21, January.
    5. Valeria Dineva, 2019. "The Role of Internal Audit in Corporate Social Responsibility Strategies," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 287-295, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • G18 - Financial Economics - - General Financial Markets - - - Government Policy and Regulation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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