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A Review of Business Model Disclosures in Integrated Reporting

Inakshi Kapur (Amity College of Commerce and Finance, Amity University, Noida, UP, India)
Pallavi Tyagi (Amity College of Commerce and Finance, Amity University, Noida, UP, India)
Neha Zaidi (School of Business Studies, Sharda University, Greater Noida, UP, India)

Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy

ISBN: 978-1-80382-556-4, eISBN: 978-1-80382-555-7

Publication date: 29 May 2023

Abstract

Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is perceived among practitioners.

Need for the Study: According to previous research, the International Integrated Reporting Council’s (IIRC) objective of improving corporate reporting by encouraging organisations to disclose their business model has not found the desired recognition. Therefore, the study elaborates on the various components of business model reporting and their implications on corporate reporting in general.

Methodology: A review of literature was conducted to identify and analyse research based on business models and their disclosures in integrated reporting. A narrative review was undertaken for selected literature.

Findings: The findings suggest that most large-sized organisations use integrated reporting for impression management and are not inclined to disclose too much about their business models for fear of competition. There is still a lack of clear understanding of what a business model should entail.

Practical Implication: This study adds to the research on business model disclosures in integrated reporting. Voluntary disclosure and a better understanding of such disclosures will prepare organisations of all sizes and industries for an event when Integrated Reporting becomes statutory.

Keywords

Citation

Kapur, I., Tyagi, P. and Zaidi, N. (2023), "A Review of Business Model Disclosures in Integrated Reporting", Tyagi, P., Grima, S., Sood, K., Balamurugan, B., Özen, E. and Eleftherios, T. (Ed.) Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy (Contemporary Studies in Economic and Financial Analysis, Vol. 110A), Emerald Publishing Limited, Leeds, pp. 1-26. https://doi.org/10.1108/S1569-37592023000110A001

Publisher

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Emerald Publishing Limited

Copyright © 2023 Inakshi Kapur, Pallavi Tyagi and Neha Zaidi