Accounting aspects of risk management in providing charitable assistance in the hybrid war

Abstract

The article considers the accounting aspects of risk management that arise in the activities of economic entities in providing charitable assistance to military personnel from places of military conflicts, families of wounded and dead in the zone of the Antiterrorist operation (in the territory of the Joint Forces Operation). Investigating the issue of social responsibility of business in times of conflict, the existence of various directions, forms and sources of provision and beneficiaries of charitable assistance is established. In order to identify and assess the risks of the charitable activity of an enterprise the classification of transactions for the provision of charitable assistance for the purpose of their accounting display and disclosure in the reporting is developed. The article describes the influence of the hybrid war on the activities of business structures that makes it possible to identify the risks of enterprises conducting charity for military personnel from places of military conflicts, the families of wounded and dead in the zone of the Antiterrorist operation (in the territory of the Joint Forces Operation), and to develop a matrix and algorithm for managing such risks to minimize their negative economic and social consequences. The application of the developments proposed by the article while improving the accounting of risk management of the activities of socially responsible companies will allow to minimize the risks caused by the phenomenon of the hybrid war and ensure peace and socio-economic equilibrium.