The Impact of Non-Finance Accounting on Reputation and Finance Results of ‘Sberbank’ Ecosystem

Today availability of non-finance accounting at the company is an important and necessary condition to attract investors and increasing number of consumers of goods and services. While making decisions on capital allocation investors take into account several factors, one of the most important is ESG-strategy aimed at cutting negative impact on the environment, then comes creation of a positive effect on social environment, provision of work transparency and other factors connected with the best practice of corporate management. The authors analyzed the impact of non-finance accounting on company reputation in close relation with finance results of ‘Sberbank’. A conclusion was drawn that introduction of ESG-strategy and publication of non-finance accounting can have an indirect positive influence on company functioning in long-term perspective, create favorable economic environment and provide investment appeal.