Importance The article addresses the concept of social capital. It considers problems related to analysis and integrated assessment of social capital of the organization from the perspective of using their results for management purposes. Objectives The study aims to identify the aspects of social capital, which have a significant impact on the value of the organization, and determine the areas of social capital evaluation. Methods The paper rests on the method of scientific abstraction. I use it to perform a critical analysis of existing methods, identify their applicability to value the social capital of the organization, and to determine development options of evaluation technique. Results The main results of the study include generalized ideas about the role of social capital in the creation of value to the organization, identification of promising ways to improve the methodology for measuring this type of capital. Conclusions and Relevance If used individually, the existing financial and non-financial models of social capital evaluation do not produce satisfactory results. Therefore, it is required to develop complex methods of measurement and improve their formalization and universality. This will ensure greater accuracy of evaluation and enable to include the evaluation results in financial statements of companies, to increase their transparency for investors, and provide additional opportunities for management.
Keywords: social capital, organizational capital, evaluation technique
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