The practice of generating information on the social responsibility of banks in the Russian Federation and the methodology of its analysis and assessment
Subject. This article discusses the need and expediency of assessing the indicators of non-financial reporting of commercial banks in terms of socially-oriented policy. Objectives. The article aims to identify trends and deviations from the recommendations of the Central Bank in order to assess the degree of uniformity of disclosure of such information and the problems arising in this regard. Methods. For the study, we used the methods of comparison, analogy, deduction and induction. Results. The article notes the ambiguity of approaches to the disclosure of information on social responsibility by banks, as well as the lack of unity in the disclosed information, which makes it difficult to compare the activities of different banks in this area of their activities. Based on a detailed generalization of the indicators recommended by the regulator for reflection in non-financial reporting, for the demonstration by the bank of its socially-oriented policy, as well as the practice of such disclosure, the article proposes a system for analyzing the level of social policy of a commercial bank. Conclusions and Relevance. On the basis of the above methodology, it is possible to draw a general conclusion about the level of social responsibility of a commercial bank. However, in order to fully use non-financial reporting for the purpose of making a management decision, it is necessary to solve the problems associated with the interpretation and comparability of both the social reporting indicators themselves and the initial information on the basis of which they were calculated. Taking into account the recommended methodology of the Bank of Russia, the proposed system will help use an adapted model for assessing the socially responsible activities of commercial banks in the Russian Federation, which will provide an opportunity for further comparison with other commercial banks.
Keywords: socially-oriented activity, indicators, non-financial reporting, social accounting, commercial bank
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