Social and Environmental Reporting and Accounting in Bulgaria

Nesheva-Kiosseva, Ninel (2011) Social and Environmental Reporting and Accounting in Bulgaria. In: Seminar: "Social and environmental accounting and reporting in Bulgaria", 14 September 2011, University of Bologna, Rimini, Italy. (Submitted)

[img] PDF (lecrure PHD students in Universiry of Bolognia/Pimini Campus, Part of Book onder construction "Generals of Environmental Accounting of the Firm") - Registered users only - Requires a PDF viewer such as GSview, Xpdf or Adobe Acrobat Reader

Official URL: http://www.economiarimini.unibo.it/Economia+Rimini/Eventi/2011/09/Social_and_environmental_accounting_and_reporting_in_Bulgaria.htm


Ordinary Bulgarian enterprises do not provide SEA. Complete rejection of SEA among accountants and auditors. Arrogance and disdain. "Luca Pacioli would turn in his grave if he heard SEA" (through the letter to me from a Bulgarian auditor.) But there is some companies, who are whose headquarters are outside Bulgaria, providing social and environmental accounting and reporting. Their subsidiaries in Bulgaria does not disclose social and environmental reports, but those outside Bulgaria are prepared for groups of companies and  be made from the headquarters for the group.

Item Type:Conference or Workshop Item (Lecture)
Subjects:Economic and business Administration > Accounting
ID Code:1005
Deposited By: Assoc.Prof.PhD Ninel Nesheva-Kiosseva
Deposited On:17 Jan 2012 10:21
Last Modified:07 Oct 2013 06:53

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