Бакърджиева, Радостина2025-04-242015978-619-7126-10-5http://research.bfu.bg:4000/handle/123456789/2276The article aims to investigate ISO 26 000 as global guidance standard on social responsibility. In the article was used the new definition on corporate social responsibility. There are describe what opportunities does ISO 26 000 provide for its implementers. Key elements of ISO 26 000 are presented, too. In the implementation part are investigating problems about evaluation of the core subjects, engaging of Stakeholders and plans for improvement.bgcorporate social responsibilityISO 26 000non financial reportingArticle