Importance The article analyzes companies operating in the quaternary sector of the economy (digital economy). Objectives The study aims to investigate the specifics of companies operating in the digital economy and to develop proposals for improving their analysis. Methods The methodology of the study rests on the stakeholder theory and resource-based approach to organizational analysis. Results I developed a methodology that takes into account the specifics of companies operating in the quaternary sector of the economy. It includes seven stages. At the first stage, company's competitive advantages are assessed. At the second stage, risks generated by key stakeholders are analyzed, including those associated with intellectual and social and reputation capital. At the third stage, intellectual capital is examined, then – social and reputation capital by its four components. At the fifth stage, company's cash flows and financial solvency are estimated; at the sixth stage, efficiency of investment activities is evaluated on the basis of cash flows from operations and financing. At the final stage of the analysis, value drivers that relate directly to intellectual and social and reputation capital, and company's fundamental value are estimated. Conclusions The developed methodology enables to assess the operations of companies of the digital economy on the basis of stakeholder approach. The article may be useful for analysts involved in company performance evaluation using the integrated reporting.
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