Mandatory non-financial disclosure: is everybody on the same page about business model reporting?

L Bini, S Schaper, L Simoni, F Giunta… - Accounting Forum, 2023 - Taylor & Francis
Recent regulatory initiatives, such as the EU Non-Financial Reporting Directive and the UK
Companies Act, require companies to mobilise the business model concept as a framework …

The quality of business model disclosure in integrated reporting: evidence from Poland

B Bek-Gaik, A Surowiec - 2022 - um.edu.mt
PURPOSE: The purpose of the paper is to identify and evaluate business model disclosures
in integrated reports published by Polish companies. The article attempts to determine how …

Towards semantic operationalisation of the business model: a step forward

P Milei, A Barajas - … Research: Journal of the Iberoamerican Academy …, 2023 - emerald.com
Purpose This paper aims to develop a framework for the semantic operationalisation of the
business model, which enables the automated identification of business models using …

Le business model comme outil de diagnostic

T Verstraete, J Boncler, J Dondi - Revue française de gestion, 2022 - shs.cairn.info
Le business model comme outil de diagnostic | Cairn.info Cairn.info, Matières à réflexion
Cairn.info, Matières à réflexion Aucune suggestion trouvée Compte personnel Adresse email …

The interaction between business models and business reality

P Kesting - Journal of Business Models, 2021 - journals.aau.dk
Purpose–The purpose of this paper is to conceptualize the connection between business
model and business reality. On this basis, the paper aims to put the business models on a …

The value creation model in integrated reporting: evidence from Poland

B Bek-Gaik, A Surowiec - 2023 - um.edu.mt
DESIGN/METHODOLOGY/APPROACH: The quantitative and qualitative content analysis of
value creation model disclosures in integrated reporting was performed. The quality of …

[PDF][PDF] An analytical explanation of the business model financial reporting using fuzzy logic

M Ghanbarzadeh, A Moradian - Accounting and Auditing Review, 2022 - academia.edu
Objective: Corporate reporting, in its general sense, refers to all the communication
channels between companies and stakeholders and is the main mechanism for sending …

Business models of Polish fuel and energy companies in integrated reports

B Bek-Gaik, A Surowiec - Economics and Environment, 2024 - yadda.icm.edu.pl
The business model is undoubtedly a new issue in scientific research and currently enjoys
great popularity, in recent years, it has attracted increasing attention in relation to both …

De la conception au pilotage de l'organisation impulsée: design et contrôle par le Business Model

E Garcia - 2023 - theses.hal.science
L'interrogation posée par le travail doctoral concerne le problème du pilotage de l'entreprise
naissante et a été guidée par un étonnement au regard à la fois des pratiques et de la …

The Business Model as a diagnostic tool: Action research in the field of the CIBC 33 association

T Verstraete, J Boncler, J Dondi - Revue Française de Gestion, 2022 - jle.com
Les conceptualisations du business model servent essentiellement la fonction de design ou
celle de redesign des organisations finalisées chères au gestionnaire. L'utilisation du …