ПРИЛАГАНЕ НА МОДЕЛА COSO-ERM ПРИ УПРАВЛЕНИЕ НА ЕКОЛОГИЧНИТЕ, СОЦИАЛНИТЕ И УПРАВЛЕНСКИТЕ РИСКОВЕ
APPLYING COSO-ERM MODEL TO MANAGEMENT OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE RELATED RISKS

Author(s): Vanya Hristova
Subject(s): Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: COSO ERM; ESG-related risks; risk management; tourism enterprises
Summary/Abstract: Enterprises in the tourism sector face a landscape of environmental, social and governance risks. In recent years these risks have been increasingly affecting their profitability, success and chances of survival. For better understanding of these risks, and how to manage and disclose them effectively, tourism enterprises are advised to adapt, according to their business strategy, the enterprise risk management model COSO ERM.

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