Social Auditing in Bulgaria: An Empirical Analysis of Social Enterprises’ Attitudes

The article is dedicated to the study and analysis of the attitudes of social enterprises in Bulgaria toward conducting a social audit – a tool of increasing significance in the context of the global pursuit of transparency and sustainable social impact. The primary objective of the research is to determine the level of awareness and the readiness of these organizations to implement professional auditing practices. The theoretical framework distinguishes clearly between social reporting and social auditing, examining best international practices from the United Kingdom, Romania, and Estonia. The empirical research is based on a survey conducted in 2025 among social enterprises registered in the official registry of the Ministry of Labour and Social Policy. The findings reveal a significant gap between high theoretical interest in social audit¬ing and its limited practical application. Key barriers identified include low administrative capacity (predominantly micro-organizations), a deficit of institutional trust, lack of an independent methodology for assessing progress in achieving the social goals of social enterprises. The study concludes that the prevailing practice of internal self-assessment by owners limits the objectivity of social reports. In conclusion, recommendations are made for updating national registries and estab¬lishing regulatory links between social audits and financial incentives. The focus is placed on the need to build a collaborative ecosystem where the social audit is transformed from a formal administrative burden into a strategic asset for attracting investment and building public trust.