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Reporting of Corporate Social Responsibility by Using the Program Communication

Author

Listed:
  • Emil Nikolov

    (Economic Academy, Svishtov, Bulgaria)

Abstract

This article researches the Corporate Social Responsibility reporting by Bulgarian enterprises through the use of the most widespread global “framework” for releasing non-financial information – Communication on Progress of the UN Global Compact. We have analyzed the quantitative and qualitative characteristics of communications published by Bulgarian enterprises; in addition, we have identified the existing problematic areas. The research results demonstrate that Bulgarian enterprises do not make full use of the possibilities of the communications as a tool for reporting Corporate Social Responsibility.

Suggested Citation

  • Emil Nikolov, 2018. "Reporting of Corporate Social Responsibility by Using the Program Communication," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 151-167, December.
  • Handle: RePEc:nwe:natrud:y:2018:i:5:p:151-167
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    File URL: http://unwe-research-papers.org/bg/journalissues/article/10037
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    More about this item

    Keywords

    communication on progress; United Nation Global Compact; corporate social responsibility reporting;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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