Методологія формування обліково-звітної інформації про соціально-репутаційний капітал фінансових установ

Abstract

Удосконалено методологічні аспекти формування обліково-звітної інформації про соціально-репутаційний капітал фінансової установи з використанням стейкхолдерського підходу до його оцінки. Визначено особливості соціально-репутаційного капіталу фінансової установи: багатовимірність капіталу, складність ідентифікації та оцінки, зростаючу віддачу від капіталу, недостатність інвестицій. Запропоновано стейкхолдерський підхід до оцінки соціально-репутаційного капіталу та розкриття інформації про його елементи в інтегрованій звітності.

The purpose of the article is improvement of methodological aspects of accounting and reporting information about financial institutions social-reputation capital formation using stakeholders approach to its assessment. It is proved that a high level of social-reputational capital becomes a prerequisite for achieving of financial institutions sustainable development and long-term business success, is also a major factor of competitiveness both in the domestic and international financial capital markets. The main features of financial institutions socialreputational capital are distinguished, namely: multidimensionality, complexity of identification and estimation, increasing return on capital, lack of investments. It is proposed to determine the financial institutions social-reputational capital as a set of relationships between employees and parties, interested in financial institution social relationships, norms, values and traditions, corporate social responsibility and corporate reputation, which is expressed in additional value of business in the market and strengthening of its competitive positions. Stakeholders approach to the assessment and disclosure in integrated reporting of socially-reputational capital elements is based on the use of developed methodology of stakeholder’s rank determining by calculating of dependency of stakeholder’s index and stakeholders impact index on the entity activities. Stakeholders approach to assessing socialreputational capital and disclosure of its elements in integrated reporting enables a financial institutions to: increase the level of corporate social responsibility and business reputation; make quality decisions in a context of rapid internal and external changes by establishing a permanent informational dialogue with stakeholders based on multilateral synergies: use social-reputational capital resources more efficient for achieving of the business model strategic goals and sustainable development: form an additional factor of competitiveness based on a socially responsible company image: control and manage the level of reputational risk in the corporate social responsibility issues: participate in formation of new markets, ecologically and socially oriented products and services.