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Book part
Publication date: 29 May 2023

Inakshi Kapur, Pallavi Tyagi and Neha Zaidi

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…

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.

Details

Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy
Type: Book
ISBN: 978-1-80382-555-7

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Book part
Publication date: 29 May 2023

Abstract

Details

Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy
Type: Book
ISBN: 978-1-80382-555-7

Book part
Publication date: 21 June 2024

Shivani Katara

Fertility aspirations shape family planning behavior of a couple. Desire to have certain number of children is linked with various micro- and macro-level factors such as…

Abstract

Fertility aspirations shape family planning behavior of a couple. Desire to have certain number of children is linked with various micro- and macro-level factors such as individuals’ characteristics, sociocultural contexts and unconscious personal motivations. Fertility aspirations are an important component of fertility decision-making and a major predictor of childbearing. In India, Uttar Pradesh (UP) is the most populated state with historically high levels of fertility rates as compared to national average. This research is a qualitative exploration of the perspectives and practices of women with respect to their fertility aspirations and family planning behavior in an urban setting. A cross-sectional study was conducted between August 2017 and July 2018 among married women and men of the reproductive age group of 17–49 years using qualitative methods. The study was done in Pakbara, a Census Town (has a minimum population of 5,000) in the district of Moradabad, situated in western UP. It was found that along with personal motivations of having a quality life change in objective circumstances has led to changes in the fertility aspirations of the participants, particularly women. Increasing education, more mobility in public spaces, aspirations for a quality life, exposure to mass media and new job opportunities generate revision of parental aspirations. Couples, particularly from middle and upper-middle classes, limit their family size to attain upward social mobility. Couples from lower economic class have realized that rise of household income has not been commensurate with rise in prices. Thus, restricted childbearing is one way to cope with the situation.

Details

Indian Families: Contemporary Family Structures and Dynamics
Type: Book
ISBN: 978-1-83797-595-2

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