Abstract
Growing pressure on businesses to disclose environmental information also implies an increase in the volume of such disclosures. This article is an attempt to present the guidelines and to assess the levels of environmental information disclosure in Bulgaria.Companies, which were identified as the most responsible for air pollution, are thermal power plants. We have studied only these, which produce electricity. A checklist, containing 17 environmental performance assessment criteria, was developed and was completed based on the information, disclosed in the companies' annual financial statements, their activity reports and their websites. Based on a comparative analysis of the quantitative and qualitative information, disclosed by examined companies, we discovered that most companies disclose quantity environmental information, largely neglecting qualitive information. Taking into account the character of their activity, they should disclose more environmental information, especially qualitive information.
Highlights
The purpose of this article is to research the existence of ecological disclosures in Bulgarian thermal power plants activity
The author has made an analysis of the annual financial statements (AFS) of the companies, their activity reports (AAR) and the information, which have been published on their web - sites
The most detailed and consistent practices in disclosure of environmental protection activities information are in TPP "Maritsa East 2" EAD and TPP "Contour Global Maritsa East 3" AD
Summary
The purpose of this article is to research the existence of ecological disclosures in Bulgarian thermal power plants activity. Disclosure of environmental information for the example of Bulgarian thermal power plants Both annual financial statements and company websites, social and environmental reports, sustainable development reports were studied, and Freedman even used surveys on the companies themselves for research purposes; 2.
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