Abstract

The paper analyzes the theoretical preconditions for improvement of management of economic security of the insurance sector enterprises. The measures for ensuring a high level of economic security of the insurance sector enterprises have been considered. The features of theoretical aspects of strategic management of economic security have been revealed: tasks, principles, strategic imperatives of development. The reasons for the need to improve the system of economic security of insurance sector enterprises as conditions of survival in global competitive markets have been analyzed. The priority role of social responsibility has been proved in order to provide economic security under the impact of globalization. The world experience regarding the interpenetration of the concepts of sustainable development and responsible investment as well as accounting models has been analyzed. The legislation of the member states of the European Union concerning the question of social responsibility with the purpose of implementation of normative and legal regulation of domestic companies has been analyzed. The drivers of the appearance of the newest accounting model have been determined, taking into account the specifics of the information requests of stakeholders. The stages of transformation of key forms of traditional accounting have been considered, taking into account social and environmental components. The determinants and principal features of the stakeholder accounting model have been studied in order to increase the validity of investment decisions. Application of the stakeholder concept will increase the corporate social responsibility of the enterprise, especially the personnel component of economic security. Also, engaging in dialogue with clients of insurance companies allows the company to prevent possible risks before launching a new insurance service, to improve its image in the society, to better understand the needs of the insurance market. The main factors that can determine the outcome of the stakeholder dialogue regarding the implementation of the improved management system of the insurance sector have been considered.

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