Global Reporting Initiative and its implementation in Bulgarian and Ukrainian enterprises

• Main Author: Nikolov, E.
• Format: Article
• Language: English
• Published: Інститут економіки промисловості НАН України 2016
• Series: Економічний вісник Донбасу
• Subjects: Management of Labour and Safety
• Online Access: http://dspace.nbuv.gov.ua/handle/123456789/114924

The activity of business organizations, mostly large multinationals, attracts the attention of an increasing part of the society. Such interest cannot be satisfied with the information provided in the traditional financial and accounting reports; as a result, due to the pressure of social expectations, business organizations have started to publish non-financial information in the so called corporate social reports, also called sustainability reports or corporate society reports. Although they do not have regulated content, the Global Reporting Initiative has been adopted as a global reporting standard as of today. In this respect, the purpose of this article is to investigate GRI’s reporting structure among Bulgarian and Ukrainian business organizations on the basis of which it will outline the principal problematic areas as well as the existing differences among them.