Corporate Governance Tendencies in Bulgaria: Reporting on Corporate Social Responsibility (CSR) by the 40 Largest Listed Companies

The paper aims at revealing the corporate governance tendencies in Bulgaria as of 2007 and its findings are based on a country survey on Reporting on Corporate Social Responsibility (CSR) by the Forty Largest Listed Companies in Bulgaria, conducted by the Economic Policy Institute (Sofia) during the same year. The research steps on internationally applied methodology by focusing on the annual reports and websites of the forty largest companies by market capitalization listed on the Bulgarian Stock Exchange (BSE) - Sofia. It sought to document the existing disclosure practices in the following specific areas – Corporate Governance, Environmental and Social Policy and last but not least to identify best practices in reporting by Bulgarian listed companies.