This study examines whether the annual green-bond share of relevant corporate and government bond issuance is associated with circular material use and resource productivity in the EU-27. The accounting problem is the traceability gap between labelled issuance, allocated expenditure, and realised material outcomes. A b...
Biser Krastev, Radosveta Krasteva-Hristova· Journal of Risk and Financia...· 0 citations
Reliable sustainability analysis requires more than the presence of ESG disclosure; it requires information that is specific, traceable and analytically usable. This exploratory study assesses a purposive corpus of 36 organisations in Bulgaria and Moldova (18 per country) using a Data Gap Matrix covering 15 ESG indicat...
Artificial intelligence (AI) is entering audit workflows while sustainability reporting expands the evidence subject to professional evaluation. This exploratory study examines how the UK Big Four publicly describe safeguards that keep AI-assisted work human-led, reviewable and accountable. The complete 2024 transparen...
Radosveta Krasteva-Hristova· Journal of Risk and Financia...· 0 citations
An assurance-specific framework answering three questions: for which sustainability-assurance procedures AI creates analytical value, which risks arise when AI influences assurance work, and which decision rights and controls should govern that influence is developed.
Radosveta Krasteva-Hristova, Vanya Georgieva· Accounting and Auditing· 0 citations
The sharp rise in nominal interest rates after 2022 constitutes a substantial test for European non-financial corporations after a prolonged period of exceptionally cheap debt. This paper examines how the cost of debt financing—proxied by the lagged, ex post real long-term sovereign yield, interpreted throughout as an...
Vanya Georgieva, Radosveta Krasteva-Hristova· Journal of Risk and Financia...· 0 citations
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