Reporting of Corporate Social Responsibility by Using the Program Communication

Authors

  • Chief Assist. Prof. Dr Emil Nikolov Department of Industrial Business and Entrepreneurship, Faculty of Industry and Commerce, D. A. Tsenov Academy of Economics image/svg+xml Author

DOI:

https://doi.org/10.37075/RP.2018.5.08

Keywords:

Communication on progress, United nation global compact, Corporate social responsibility reporting
M14

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.

References

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The State of Sustainability Assurance and Related Advisory Services in the U.S.: Two Market Assessments. (2015). AICPA Assurance Services Executive.

Kolk, Ans (2004). A decade of sustainability reporting: developments and significance. International Journal of Environment and Sustainable Development, 3(1), 51-64. DOI: https://doi.org/10.1504/IJESD.2004.004688

The KPMG Survey of Corporate Responsibility Reporting. (2017). KPMG. URL: https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2017/10/executive-summary-the-kpmg-survey-of-corporate-responsibility-reporting-2017.pdf (accessed 2018-04-27)

UN Global Compact Policy on Communicating Progress. (2013). United Nation Global Compact. URL: https://unglobalcompact.org/participation/report/cop/active/22688 (accessed 2018-04-27)

Communication on Progres. Key facts 2015. (2015). United Nation Global Compact. URL: https://unglobalcompact.org/library/3981 (accessed 2018-04-27)

Published

2018-12-20

Issue

Section

Articles

How to Cite

Nikolov, E. (2018). Reporting of Corporate Social Responsibility by Using the Program Communication. Research Papers of UNWE, 5, 151-167. https://doi.org/10.37075/RP.2018.5.08