Have a personal or library account? Click to login
Accounting for Impacts: Exploring Sustainability Reporting in Bulgarian Companies under the CSRD Cover

Accounting for Impacts: Exploring Sustainability Reporting in Bulgarian Companies under the CSRD

Proceedings of the International Conference on Business Excellence
Volume 18 (2024): Issue 1 (June 2024)
By:
Open Access
|Jul 2024

References

  1. ACCA, (2023) Sustainability reporting – the guide to preparation, Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.accaglobal.com/content/dam/ACCA_Global/professional-insights/sustainability-reporting/PI-SUSTAINABILITY-REPORTING-THE-GUIDE-TO-PREPARATION.pdf">https://www.accaglobal.com/content/dam/ACCA_Global/professional-insights/sustainability-reporting/PI-SUSTAINABILITY-REPORTING-THE-GUIDE-TO-PREPARATION.pdf</ext-link>
    Search in Google ScholarBack to article
  2. Annual Ranking of Bulgarian`s 100 biggest businesses, made by Capital Retrieved from <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.capital.bg/k100/">https://www.capital.bg/k100/</ext-link>
    Search in Google ScholarBack to article
  3. Beck,C., Dumay, J., Frost, G., (2017), In pursuit of a ‘single source of truth’: From threatened legitimacy to integrated reporting, <em>Journal of Business Ethics</em> Vol. 141, pp. 191–205.
    Search in Google ScholarBack to article
  4. Bellantuono, N., Pontrandolfo, P. Scozzi, B., (2016) Capturing the Stakeholders’ View in Sustainability Reporting: A Novel Approach, <em>Sustainability</em>, Vol. 8, Issue 4, retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.mdpi.com/2071-1050/8/4/379">https://www.mdpi.com/2071-1050/8/4/379</ext-link>
    Search in Google ScholarBack to article
  5. Benvenuto, M., Aufiero,C., Viola, C., (2023), A systematic literature review on the determinants of sustainability reporting systems, <em>Heliyon,</em> Vol. 9, Issue 4 Retieved from <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.sciencedirect.com/science/article/pii/S240584402302100X">https://www.sciencedirect.com/science/article/pii/S240584402302100X</ext-link>
    Search in Google ScholarBack to article
  6. Ditlevsen,M. Grove, A. Nielsen, E., Thomsen, Ch. (2013), Corporate reporting: An integrated approach to legitimacy, <em>Journal of Modern Accounting and Auditing,</em> vol. 9, pp. 1637–43
    Search in Google ScholarBack to article
  7. EU, (2022), Sustainable economy: Parliament adopts new reporting rules for multinationals, Retieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.europarl.europa.eu/news/en/press-room/20221107IPR49611/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals">https://www.europarl.europa.eu/news/en/press-room/20221107IPR49611/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals</ext-link>)
    Search in Google ScholarBack to article
  8. Funnell, S., Rogers, P.,(2011), Purposeful program theory: Effective use of theories of change and logic models. San Francisco, CA: Jossey-Bass. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.researchgate.net/publication/259999058_Purposeful_Program_Theory_Effective_Use_of_Theories_of_Change_and_Logic_Models">https://www.researchgate.net/publication/259999058_Purposeful_Program_Theory_Effective_Use_of_Theories_of_Change_and_Logic_Models</ext-link>
    Search in Google ScholarBack to article
  9. Gertler, P., Martinez, S.,Premand, P., Rawlings, L., Vermeersh, Ch., (2016), Impact evaluation in practice, second edition. Washington, <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://openknowledge.worldbank.org/entities/publication/ebbe3565-69ff-5fe2-b65d-11329cf45293">https://openknowledge.worldbank.org/entities/publication/ebbe3565-69ff-5fe2-b65d-11329cf45293</ext-link>).
    Search in Google ScholarBack to article
  10. Glossary of Key Terms in Evaluation and Results Based Management (2007) Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.oecd.org/dac/evaluation/glossaryofkeytermsinevaluationandresultsbasedmanagement.htm">https://www.oecd.org/dac/evaluation/glossaryofkeytermsinevaluationandresultsbasedmanagement.htm</ext-link>);
    Search in Google ScholarBack to article
  11. Gray. R. (2006), Social, environmental and sustainability reporting and organisational value creation?: Whose value? Whose creation?, <em>Accounting Auditing &amp; Accountability Journal 19(6</em>) pp.793-819, DOI:<a href="https://doi.org/10.1108/09513570610709872" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.1108/09513570610709872</a>
    Search in Google ScholarBack to article
  12. Hearn, S. and Buffardi, A., (2016) What is impact, <em>Lab Method</em>, doi:<a href="https://doi.org/10.13140/rg.2.1.4799.9766" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.13140/rg.2.1.4799.9766</a>, retrieved from <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.researchgate.net/publication/296702538_What_is_impact">https://www.researchgate.net/publication/296702538_What_is_impact</ext-link>
    Search in Google ScholarBack to article
  13. IFVI, (2024), Conceptual Framework for Impact Accounting, Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://ifvi.org/research/methodology-development/general-methodology-1/">https://ifvi.org/research/methodology-development/general-methodology-1/</ext-link>).
    Search in Google ScholarBack to article
  14. Ioannou, I, Serafeim, G., (2011), The Consequences of Mandatory Corporate Sustainability Reporting, <em>Harvard Business School Research Working</em> Paper No. 11-100, Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1799589">https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1799589</ext-link>
    Search in Google ScholarBack to article
  15. Kolk, J.E.M. (2005) Sustainability reporting, <em>VBA Journaal</em> 21(3), pp. 34-42. Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.researchgate.net/publication/277876384_Sustainability_reporting">https://www.researchgate.net/publication/277876384_Sustainability_reporting</ext-link>
    Search in Google ScholarBack to article
  16. KPMG (2022) Big shifts, small steps, Retieved from <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://kpmg.com/xx/en/home/insights/2021/12/kpmg-esg.html">https://kpmg.com/xx/en/home/insights/2021/12/kpmg-esg.html</ext-link>
    Search in Google ScholarBack to article
  17. Krzus,M., (2016), Integrated reporting: if not now, when? IRZ, Heft6, Juni2011 Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.mikekrzus.com/downloads/files/IRZ-Integrated-reporting.pdf">https://www.mikekrzus.com/downloads/files/IRZ-Integrated-reporting.pdf</ext-link>
    Search in Google ScholarBack to article
  18. Nugrahani, T. S., Artanto D.A.,(2022), Sustainability reporting by disclosing economic, social and environmental performance, <em>Studies in Business and Economics</em> no. 17(2)/2022 – 216, DOI <a href="https://doi.org/10.2478/sbe-2022-0034" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">10.2478/sbe-2022-0034</a>
    Search in Google ScholarBack to article
  19. Rahi, F.,Johansson, J, Fagerström, A., Blomkvist, M., (2022) Sustainability Reporting and Management Control System, <em>Risk Financial Management Vol. 15, Issue</em> 12 Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.mdpi.com/1911-8074/15/12/562">https://www.mdpi.com/1911-8074/15/12/562</ext-link>
    Search in Google ScholarBack to article
  20. SDG Impact Standards Glossary, 2023 Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://sdgimpact.undp.org/assets/SDG-Impact-Standards-Glossary.pdf">https://sdgimpact.undp.org/assets/SDG-Impact-Standards-Glossary.pdf</ext-link>
    Search in Google ScholarBack to article
  21. Thijssens, Th., Bollen, L., Hassink, H., Managing sustainability reporting: many ways to publish exemplary reports, <em>Journal of Cleaner Production</em> Volume 136, Part A, pp. 86-101, <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.jclepro.2016.01.098" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.jclepro.2016.01.098</a>">https://doi.org/10.1016/j.jclepro.2016.01.098</ext-link>
    Search in Google ScholarBack to article
  22. UNEPFI (2021), Legal Framework for Impact, retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.unepfi.org/publications/a-legal-framework-for-impact-sustainability-impact-in-investor-decision-making/">https://www.unepfi.org/publications/a-legal-framework-for-impact-sustainability-impact-in-investor-decision-making/</ext-link>
    Search in Google ScholarBack to article
  23. UNGC, (2024) Retrieved from: <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://unglobalcompact.org/what-is-gc/participants">https://unglobalcompact.org/what-is-gc/participants</ext-link>
    Search in Google ScholarBack to article
  24. World Economic Forum (2024), <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.weforum.org/press/2024/01/annual-meeting-2024-rebuilding-trust-amid-uncertainty/">https://www.weforum.org/press/2024/01/annual-meeting-2024-rebuilding-trust-amid-uncertainty/</ext-link>
    Search in Google ScholarBack to article
DOI: https://doi.org/10.2478/picbe-2024-0182 | Journal eISSN: 2558-9652
Journal RSS Feed
Language: English
Page range: 2172 - 2182
Published on: Jul 3, 2024
Published by: The Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
accounting,
sustainability,
sustainability reporting,
EU regulation,
Corporate Sustainability Reporting Directive (CSRD)
Related subjects:
Business and economics,
Political economics,
Political economics, other,
Business management,
Business management, other,
Industrial chemistry,
Energy harvesting and conversion

© 2024 Petya Petrova, published by The Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution 4.0 License.

Previous articleVolume 18 (2024): Issue 1 (June 2024)Next article