SHS Web of Conf.
Volume 92, 2021The 20th International Scientific Conference Globalization and its Socio-Economic Consequences 2020
|Number of page(s)||9|
|Section||Corporate Social Responsibility and Consumer Claims|
|Published online||13 January 2021|
A study of social policies based on the example of the Bulgarian hotels on the Black Sea coast
International business school – Botevgrad, 7 Vincent van Gogh Str., Bulgaria
* Corresponding author: email@example.com
Research background: The implications of globalisation for social policy have been highly debated at the specialised literature. Social policies as an element of corporate responsibility reports (CSR) is neglected compared to environmental information. This can have a negative effect on the sustainability and development of industries directly dependent on their staff. Such sector in Bulgaria is the tourism where at the national level, the main challenge is the adequate parallel development of human resources as they underlie tourist product construction and development.
Purpose of the article: The main aim of the study is to analyse factors that impact on the disclosed staff-related social policies at the financial statements of hotel enterprises in the territory of Varna and Burgas Black Sea regions in Bulgaria. The factors under analyses are the size of the organisation, available external audit control, available foreign participation in the capital, applicable accounting standards, accounted result (profit or loss); enterprise category.
Methods: The adopted research methods are logical, deductive and comparative methods, methods of analysis and synthesis. To verify the author hypotheses the IBM – SPSS Statistics software is used.
Findings & Value added: The results of the study show that comparatively high percentage of the enterprises do not publish staff- related information. This could lead to harmful effects to globalisation based on asymmetry in the data, problems with recruitment of qualified staff, unjustified economic decisions by data users. From all factors, under review, the strongest calculated statistic relationship is between the external audit control and staff-related disclosures.
Key words: Disclosures / Social Policy / Staff / Hotel Enterprises / Factors / Financial Statements
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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