Scientific paper ID 1638 : 2018/3
CORPORATE NON-FINANCIAL REPORTING IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF TRANSPORT SECTOR ENTERPRISES
Characteristic of our time are the constant changes in all spheres of public life. These changes also affect the reporting that organizations are d to make public. Some enterprises in Bulgaria, including these in the transport sector, extend the scope of their reporting. The annual financial statements that they have to prepare for 2017 shall contain not only financial but also corporate non-financial information: social and environmental information. This paper examines the essence of non-financial information and its role in achieving sustainable development of transport enterprises. Sustainability in the development of these businesses can only be achieved by a reasonable combination of long-term financial stability, business efficiency, social justice and environmental protection. Research, assessment and management of the enterprise`s performance, as well as its impact on society and nature, can only be achieved through reporting containing both financial and non-financial information (integrated reporting). The purpose of this report is to clarify the need for disclosure of non-financial information and its role in the analysis of the sustainable development of transport undertakings. The main thesis is that the presentation of non-financial information is a factor for increasing the competitiveness of each enterprise.
транспортни предприятия; нефинансова отчетност; икономически социални и екологични показатели; устойчиво развитиеtransport enterprises; non-financial reporting; economic social and environmental indicators; sustainable developmentEmiliya Vaysilova
 Penchev, P., Ustoychivo razvitie – istoricheski imperativ, natsionalna tsel i strategiya na Balgariya, Sofiya, 1993
(  Пенчев, П., Устойчиво развитие – исторически императив, национална цел и стратегия на България, София, 1993 )
 Bliznakov, G., Nakade, choveche?, Izdatelstvo Marin Drinov, Sofiya, 1995
(  Близнаков, Г., Накъде, човече?, Издателство Марин Дринов, София, 1995 )
 Svetovna komisiya po razvitie i okolna sreda. Nasheto obshto badeshte. Oksford: Oxford University Press, 1987
(  Световна комисия по развитие и околна среда. Нашето общо бъдеще. Оксфорд: Oxford University Press, 1987 )
 International Integrated Reporting Committee, Towards Integrated Reporting, Communicating Value in the 21st Century, 2011, Online, http://theiirc.org/wp-content/uploads/2011/...
 Morros, J. 2016, The integrated reporting: A presentation of the current state of art and aspects of integrated reporting that need further development, Intangible Capital
 International Framework for Integrated Reporting (IFIR), International Integrated Reporting Council (IIRC), December, 2013, www.theiirc.org
 Zakona za schetovodstvo, v sila ot 01.01.2016 g.
(  Закона за счетоводство, в сила от 01.01.2016 г. )
 Strategiya za razvitie na transportnata sistema na Republika Balgariya do 2020 g., https://www.mtitc.government.bg
(  Стратегия за развитие на транспортната система на Република България до 2020 г., https://www.mtitc.government.bg )