Business Model Disclosure in Non-Financial Reporting (Routledge Studies in Accounting)

In recent years, the complexity of the business world has led to the growing demand of organizations to provide information not only on their financial performance, but also on the business model, strategy, corporate governance, and contribution to sustainability.Non-financial reporting can be a way to meet the growing need for information about the business model and value creation process from the perspective of different stakeholders.Despite the development of innovative approaches to strengthen accountability and quality of non-financial reporting disclosures, stakeholders are demanding more objective and unambiguous data.Therefore, providing comparable information on the company’s business model and value creation process can establish trust in the communication with stakeholders, making the non-financial information more reliable. The subject of the monograph concerns the quality and usefulness of the business model disclosures presented in corporate reporting, as well as highlig