| Title | The Business Model as The Subject of Disclosures In Integrated Reporting on The Example of Selected Polish Companies |
|---|---|
| ID_Doc | 65225 |
| Authors | Bek-Gaik, B; Surowiec, A |
| Title | The Business Model as The Subject of Disclosures In Integrated Reporting on The Example of Selected Polish Companies |
| Year | 2020 |
| Published | |
| Abstract | The growing interest in the business model (BM) as a reporting element reflects the view that it is a key starting point for analysis conducted by investors. The integrated report (IR) should answer the following question: What is the BM of the organization and how sustainable is it? (IIRC, 2013b). To this end, the International < IR > Framework provides specific guidance on how to present a highquality BM disclosure. However, current global research clearly indicates that the method of disclosing information about the business model is very diverse, hence the purpose of the article is to discuss the practice of disclosing the business model in integrated reporting of selected Polish listed companies. The article uses literature studies, content analysis of corporate publications and observation of business practice, case studies of selected Polish companies were presented. The study was conducted in the form of a case study of some entities. Five companies were analyzed Most companies adopt their own individual solutions, only some listed companies disclose the business model in accordance with the International < IR > Framework proposed by IIRC. However, there are many reservations about the quality of disclosures in published integrated reports. The disclosures about the business model are a relatively new research area at an early stage of implementation in business practice. Our findings have important implications for confirming the role of the integrated reporting project in improving reporting on the business model. |
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