Sustainability reporting has evolved into a multidimensional field encompassing Environmental, Social, and Governance (ESG) disclosure, integrated reporting (IR), and circular economy (CE) practices. This study aims to map the intellectual and thematic landscape of sustainability reporting research over the past decade, with a focus on sectoral differentiation. Drawing on bibliometric analysis of 1611 scientific articles indexed in Scopus, this research applies co-word analysis, thematic mapping, and bibliographic coupling to identify prevailing trends, conceptual clusters, and knowledge gaps. The results reveal a clear progression from fragmented debates toward a more integrated discourse combining ESG, IR, and CE frameworks. In the real economy, sustainability reporting demonstrates a mature operational focus, supported by standardized frameworks and extensive empirical evidence. In contrast, the banking sector exhibits emerging engagement with sustainability disclosure, while the public sector remains at an earlier stage of conceptual and practical development. Despite the increasing convergence of research streams, gaps persist in linking reporting practices to tangible sustainability outcomes, integrating digital innovations, and addressing social dimensions of circularity. This study concludes that further interdisciplinary and sector-specific research is essential to advance credible, comparable, and decision-useful reporting practices capable of supporting the transition toward sustainable and circular business models.

Corporate social responsibility is the new reporting paradigm in the modern world that shows the sustainability of enterprises’ operations in overcoming the consequences of various global problems, such as climate change, respect for human rights, and anti-corruption measures. The purpose of this chapter of the monographic work is to examine the state of sustainability reporting of enterprises from various sectors of Bulgaria’s economy. It reviews scientific publications by Bulgarian and foreign authors and analyses the European legislation and Bulgarian regulations in this field. Based on the theoretical studies carried out and the analysis of the information disclosed by the target enterprises, an assessment is made of the quality of their disclosures regarding corporate social responsibility according to the general and specific criteria of Directive 2014/95/EU as well as their readiness to apply Directive 2022/2464. <!----> <!----> <!----> <!---->

The specific nature of transactions between banking institutions and parties related thereto implies that such institutions have higher exposures to various types of risk (credit, interest, liquidity, market, etc.). This necessitates detailed disclosures in the financial statements of banking institutions. The aim of this paper is to examine the practices of banks in the Republic of Bulgaria regarding their approaches to disclosing information about their relationships and transactions with related parties in their financial statements. To this aim the authors have studied the existing literature and analysed practices related to disclosure of information about related parties in the financial statements of these banks. In order to achieve an in-depth analysis, the relationship between the detailed disclosures of bank institutions and the amount of their assets was investigated. The study resulted in an assessment of the applied disclosure approaches with concrete recommendations for their improvement in order to increase the transparency of the financial statements of banking institutions.

Purpose: The aim of this article is to evaluate the degree of compliance of the existing regulations for accounting of revenues in Bulgaria’s public sector with International Public Sector Accounting Standards (IPSAS). Methodology/approach: To this end, we reviewed the specialized literature on the topic and performed a comparative analysis of the rules and procedures for accounting of public sector revenues laid down in Bulgarian legislation and the provisions of IP-SAS. Findings: The results show conceptual differences in the accounting of public sector revenues in Bulgaria compared to IPSAS. Standardizing accounting practices will increase the quality and transparency of information in financial statements and provide opportunities for in-depth analysis. Originality/value: This article makes a valuable contribution to the literature on public sector accounting. In Bulgaria and internationally, there is very little research on the issue. Based on a critical analysis of the current accounting practice regarding revenues in the public sector in Bulgaria, a number of problems have been identified, and justified solutions are proposed aimed at increasing the quality and transparency of reporting information in the context of IPSAS principles.