Інформаційна прозорість банків: вплив на стейкхолдерів у процесі корпоративного врядування

The article updates the issue of information transparency of banks, with an emphasis on its importance for stakeholders. It is argued that access to comprehensive and up-to-date information that meets the needs of each of the key stakeholders is required to ensure the effectiveness of bank corporate governance. It is especially emphasized that the importance of information transparency increases in conditions of macroeconomic uncertainty. The study of trends in the development of the banking system, which increase the requirements for information transparency of banks, was conducted and its results are presented in the article. It was concluded that the scale of activity does not impose any obligations on banks in the field of transparency, but it reflects the level of development of the bank, which largely determines its corporate behavior and information disclosure policy. The need for the development of information products regarding the transparency of banks is substantiated and it is emphasized that they can provide a number of potential benefits. It is about making more effective economic decisions, stimulating banks to increase transparency and promoting the formation of a culture of information transparency in society. It is indicated that the depth of information detailing, primarily about financial risks, in financial reporting must be determined by the bank, into account the study of the information needs of stakeholders. But in the domestic market, establishing a dialogue between banks and stakeholders is at an initial stage. Attention is focused on the need to ensure a balance between the information needs of stakeholders and what data banks are ready to provide. It has been found that quality information is made useful, first of all, for corporate governance. If comprehensively useful information is not available, it prevents one from seeing the real state of the bank and misleads stakeholders. The algorithm for establishing the bank's interaction with all key stakeholders was considered. The levels of influence of stakeholders are identified and indicated. The main problems identified in the assessment of the quality of disclosure of banking information are listed. It was concluded that it is important for the bank to be able to adapt to changes without losing the trust of stakeholders and helping them feel like direct participants in the corporate governance process.