Non-financial reporting of commercial banks and development of behavioural supervision

Zubkova Svetlana V., Doronina Irina S.

The overregulation of bank activity, decrease in interest of owners of banks in development of banking business demands development of new approaches to assessment of activity of commercial banks. Indicative indicators of the non-financial reporting can become one of criteria for evaluation of financial stability and social responsibility of credit institution.

Keywords:commercial bank, non-financial reporting, complex of indicators of corporate social responsibility, technique of assessment of financial stability of commercial banks