ПРАКТИКИ ПРИ ОПОВЕСТЯВАНЕ НА НЕФИНАНСОВА ИНФОРМАЦИЯ В ПРЕДПРИЯТИЯТА ОТ ДОБИВНАТА ПРОМИШЛЕНОСТ
NON-FINANCIAL INFORMATION DISCLOSURE PRACTICES IN THE MINING ENTERPRISES

Author(s): Imren Gendzh-Salatova
Subject(s): Economy, Business Economy / Management
Published by: Икономически университет - Варна
Keywords: non-financial information; non-financial reporting; disclosure practices; mining enterprises
Summary/Abstract: The mining industry is of great importance for the economic development of our country and has a strong environmental impact. All the parties concerned, directly or indirectly affected by their activities would need to receive more useful, transparent and high-quality financial as well as non-financial information. The purpose of this report is to investigate the practices related to the publication of non-financial information of the enterprises with the 10 largest net sales revenues in the industry. The overall conclusion is that the investigated enterprises have practices to disclose non-financial information without being required by current legislation, but there are a number of gaps - the information is concise, descriptive, poorly structured, difficult to compare.

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