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Non-Financial Declaration. Theoretical Aspects

Author

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  • Yakim Kitanov

Abstract

Upon the changes in the accountancy legislation in the European Union, new requirement of art. 48 of The Accountancy Act regarding publication of Non-Financial Declaration along with Annual Financial Statements was issued with relevance to all companies in Bulgaria having more than 500 employees. This new requirement translated into efforts on the part of these companies to come up with such declarations. The aim of the current paper is to present an investigation on the theoretical aspects of the non-financial declaration as the author believes that this would facilitate the practical sides of the matter, especially given the lack of internationally accepted standards on it at the present moment.

Suggested Citation

  • Yakim Kitanov, 2018. "Non-Financial Declaration. Theoretical Aspects," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 12(1), pages 153-164.
    • Handle: RePEc:isp:journl:v:12:y:2018:i:1:p:153-164
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    File URL: https://www.scientific-publications.net/get/1000031/1536784043399696.pdf
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    References listed on IDEAS

    as
    1. Michael W-P Fortunato, 2015. "Entrepreneurship, innovation and regional development," Community Development, Taylor & Francis Journals, vol. 46(5), pages 601-603, December.
    2. Julia G. Dobreva, 2015. "Socioeconomic Implications For Sustainable Business," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 9(1), pages 582-588.
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    Cited by:

    1. Virginia Zhelyazkova, 2018. "The Road to Circular Economy: What Can Europe Learn from the Experionce of Germany and Japan?," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 167-177.
    2. Virginia Zhelyazkova, 2019. "Environmental Accounting – Principles And Main Challenges For Financial Managers," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 13(1), pages 24-31.

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    More about this item

    Keywords

    non-financial declaration; non-financial reporting; environmental reporting;
    All these keywords.

    JEL classification:

    • A - General Economics and Teaching

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