Reporting of Corporate Social Responsibility by Using the Program Communication

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.