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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.

The study examines sustainability reporting in the government and not-for-profit organizations (GNFPs). Using a descriptive approach, data from the Global Reporting Initiative (GRI) are utilized to identify GNFP’s sustainability reporting trends and incentives over the period from 2001 to 2016. The study shows improvement in the GNFPs’ sustainability reporting over the analysis period, especially by larger organizations. In specific, results show that the number of GNFPs that reported has increased over the analysis period, and the number of social, economic, and environmental issues that are reported on has also increased although fragmentally across different GNFPs. In addition, a few GNFPs integrate their sustainability report with their financial report or obtain external assurance. The study shows that GNFPs’ sustainability reporting is motivated by meeting stakeholders’ needs and achieving business goals. Based on these findings, the study identifies future reporting opportunities for GNFPs to improve informativeness and reliability of sustainability reporting with the ultimate goals of improving transparency and accountability. The data used in this study capture only the GNFPs that reported or registered in the GRI database. Thus, future studies may use other data sets or conduct field and case analyses to obtain further insights into the process of adopting and reporting on sustainability and the roles that different stakeholders play in pursuing such efforts. In addition, the study identifies other future research opportunities. The study contributes to the extant literature on sustainability and social responsibility during periods of changing regulatory framework in less-researched organizations that contributes significantly to society.