Importance The article discusses the issues related to social and reputation capital as part of the analysis of company's integrated reporting. Objectives The study aims to develop a methodology of a complex analysis of social and reputation capital based on the information to be provided in integrated reporting. Methods The methodology rests on objective principles of the systems approach, economic analysis, logical and comprehensive approach to assessment of economic phenomena and processes. The method is developed based on the international standard on integrated reporting. Results The offered method of analyzing the social and reputation capital includes the analysis of four components of capital, i.e. corporate (relationships between internal stakeholders and interaction between group members, analysis of corporate culture and corporate governance), market (relationships with customers and distributors, suppliers, competitors), financial (analysis of company's credit rating and its relationship with investors) and social (relationships with social agencies, State and local authorities, company's activities in social programs, environmental protection). At the final stage, the impact of social and reputation capital on the value created by the business is reviewed. Relevance The paper investigates the problems related to the social and reputation capital analysis and offers a complex analysis technique. It may be useful for analysts evaluating company's operations based on integrated reporting.
Keywords: integrated reporting, economic analysis, social capital, reputational capital, stakeholder
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