Krupina N.N.Institute of Service, Tourism and Design, Branch of North Caucasian Federal University, Pyatigorsk, Russian Federation krupina_n17@mail.ru
Subject The article deals with the issues of improving the business plan content in the context of increased requirements to reflecting social interests and socially significant results of business activities. Objectives The objectives of the study are to define general noncommercial interests of special interest groups (stakeholders), to identify the corresponding aspects in the main sections of a business plan, and to clarify the conditions to form permissible limits of reducing the estimated profit in the event of expanding the social initiatives of a business project. Methods The study uses systems analysis, statistical and logical methods, and techniques for economic and expert evaluation. Results I present the reasons for the need to reflect stakeholders' interests in the business plan from the viewpoint of risk management, greater access to investment, and pragmatism. I identify stakeholder groups of the business plan and their key non-financial interests broken down by the business plan sections, describe the essence of the explored hypotheses, and consider some case studies. Conclusions The study describes the stakeholder concept as applied to business planning, as a popular and relevant analytical tool of modern management, shows the possibility to increase the interest of entrepreneurs in expanding social initiatives, according to current challenges and global trends.
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