Abstract:

Social capital plays an important role in the profit formation of business entity in the context of the implementation of integrated reporting. The purpose of the research is to examine the problematic aspects of accounting and analytical support of social capital in the context of sustainable development which involves the study of «social capital» and «social networks» concepts, the definition of the functions of social capital in the structure of company’s capital, the disclosure of social capital assessment peculiarities. To achieve the goal of article the author uses the methods of induction, deduction, analogy, comparison, the systematic approach to the assessment of economic phenomena, the historical method, the data grouping method, and the process approach. The accounting tasks in the context of sustainable socio-economic and environmental development are identified. The essence of «social capital» concept, its importance in the formation of an integrated enterprise reporting, and its elements are characterized. The problematic issues of social capital assessment are analyzed and the possible solutions are discussed. The necessity of introduction of new facilities and new accounting approaches to the organization of accounting are proved

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