OBSTACLES FOR THE SOCIAL AUDIT DEVELOPMENT IN BULGARIA

This article is devoted to the analysis of obstacles for the social audit development in Bulgaria. The analysis includes three main phases: historical roots of social audit in Bulgaria, current situation and indication of the obstacles for the social audit development in Bulgaria. The results of the performed analysis reflect: 1) underdevelopment of the theory and practice of social audit in Bulgaria; 2) absence of legal regulation for the development of the profession and practical competencies of the "social auditor"; 3) lack of synthesized information relating to the companies where the social audit has been performed (companies which are entitled to certify social auditors, to create conditions for obtaining the license as a social auditor, etc.). Author made accent to the scant preparation of social auditors in current conditions in Bulgaria.