The main theoretical approaches to the definition of the concept of «social capital» are analyzed and its structure is developed.Strengthening of social orientation is due to the business globalization and increase importance of intangible factors of economic growth. Corporate capital is the new direction of capital development, which embodies the joint activities in order to obtain benefits for all stakeholders. To solve the problem of optimal structure of corporate capital, it is necessary to prove the structure of its components (physical, financial, human, social capital and intellectual property as capital), which together form an integrated, sustainable system and the possibility of estimation of their contribution to the creation of added value.It is proved that social capital is a logical development of human capital, because human capital is personal, that's what people are able and willing to establish itself, and social capital created by groups of people or between them and aims to increase production efficiency through the implementation of corporate social initiatives. Also it is proved that social capital has all general characteristics of capital, and therefore it is a capital.It is analyzed how the implementation of social capital converts into other forms of capital. An analysis of the conversion of the components of social capital allows to distinct it according to importance in the creation of surplus product. A structure of social capital is developed as a part of corporate capital, according to which social capital includes consumer and organizational capital.Such structuring of capital allows to assess the contribution of each of its elements in the creation of added value in the development of relevant theoretical approaches to assessment of the effectiveness of social capital in order to further manage this component of the system of corporate capital.