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Non-Financial Information Disclosurepractices In The Mining Enterprises

Author

Listed:
  • Imren Gendzh-Salatova

    (University of Economics – Varna, Bulgaria)

Abstract

The mining industry is of great importance for the economic development of our country and has a strongenvironmental impact. All the parties concerned, directly or indirectly affected by their activities would need to receive more useful, transparent and high-quality financial as well as non-financial information. The purpose of this report is to investigate the practices related to the publication of non-financial information of the enterprises with the 10 largest net sales revenues in the industry. The overall conclusion is that the investigated enterprises have practices to disclose non-financial information without being required by current legislation, but there are a number of gaps -the information is concise, descriptive, poorly structured, difficult to compare.

Suggested Citation

  • Imren Gendzh-Salatova, 2020. "Non-Financial Information Disclosurepractices In The Mining Enterprises," Economic Science, education and the real economy: Development and interactions in the digital age, Publishing house Science and Economics Varna, issue 1, pages 715-725.
    • Handle: RePEc:vrn:cfdide:y:2020:i:1:p:715-725
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    File URL: https://ue-varna.bg/~uevarna/uploads/filemanager/303/publishing-complex/2020/Economic_science_education_real_economy_T3_2020.pdf
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    More about this item

    Keywords

    non-financial information; non-financial reporting; disclosure practices; mining enterprises;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L71 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Mining, Extraction, and Refining: Hydrocarbon Fuels
    • L72 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Mining, Extraction, and Refining: Other Nonrenewable Resources
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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