SUSTAINABILITY DISCLOSURES IN FOREST-BASED SECTOR IN BULGARIA

被引：0
|
作者：
Veysel, Ali [1 ]
机构：
[1] VUZF Univ, Sofia, Bulgaria
来源：
WOODEMA 2024 - GREEN DEAL INITIATIVES, SUSTAINABLE MANAGEMENT, MARKET DEMANDS, AND NEW PRODUCTION PERSPECTIVES IN THE FORESTRY-BASED SECTOR | 2024年
关键词：
sustainability; disclosures; forest-based sector; accounting;
D O I：
暂无
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
The report examines sustainability disclosures by the state enterprises in the forest-based sector in Bulgaria. The theoretical concept and the legal requirements in this regard are presented. The changes that will be made are described. Financial statements, annual management reports, non-financial statements, and auditor`s reports of the enterprises for 2022, compiled according to the Bulgarian Accounting Act and published in the Commercial Register, are analyzed. On this basis, conclusions are made about the problems in sustainability disclosures and possible improvements.
引用
收藏
页码：307 / 312
页数：6
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