Хармонизиране на отчитането на устойчивостта – мисията (не)възможна

The aim of this report is to carry out a critical analysis of the applicable regulations and standards for sustainability reporting of the enterprises and, on this basis, to formulate appropriate conclusions and recommendations regarding their future development in the context of the need for harmonization in this area. The analysis of the existing situation shows that, regardless of the achieved correspondences between the main sustainability reporting standards, there is still a lack of a unified opinion of the standardization bodies on key issues related to the scope of the reported information, the final number of sustainability indicators in the individual areas (KPI), as well and the existence of serious inconsistencies in the application of the concept of materiality, etc. All this gives grounds for formulating the conclusion that the process of harmonizing sustainability reporting will continue for a long time, and the struggle for supremacy between the main players in the field of sustainability reporting will continue, but it should not be at the expense of companies that have to report their sustainability and at the expense of the quality of the reported information.