Szczegóły publikacji
Opis bibliograficzny
The quality of business model disclosure in integrated reporting: evidence from Poland / Bogusława BEK-GAIK, Anna SUROWIEC // European Research Studies Journal ; ISSN 1108-2976. — 2022 — vol. 25 iss. 1, s. 3-26. — Bibliogr. s. 23-26, Abstr.
Autorzy (2)
Słowa kluczowe
Dane bibliometryczne
| ID BaDAP | 138785 |
|---|---|
| Data dodania do BaDAP | 2022-01-17 |
| Tekst źródłowy | URL |
| DOI | 10.35808/ersj/2826 |
| Rok publikacji | 2022 |
| Typ publikacji | artykuł w czasopiśmie |
| Otwarty dostęp |  |
| Creative Commons | |
| Czasopismo/seria | European Research Studies Journal |
Abstract
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 practitioners understand and explain the concept of a business model and whether the implementation of integrated reporting has influenced the scope and form of presenting information on the business model. The article uses the results of literature studies on the subject, the results of previous research, and observations of business practice in the area of integrated reporting. Design/methodology/approach: The quantitative and qualitative content analysis of business model disclosures in integrated reporting was performed in order to assess the current status of business model disclosures presented by Polish companies. The analysis covered 74 integrated reports prepared in the years 2016-2019. Findings: The findings proved that most elements of business model have the nature of qualitative narrations regarding strategy, various forms of capital, business activities and outputs, while less attention was paid to business model adaptability, position of the organization within the value chain, waist/by-products, and outcomes' effect on various forms of capital. Practical Implications: The results of the study complement the research gap of current literature on business model disclosures quality in Polish practice. Originality/Value: The research presented in the article contributes to the current literature on integrated reporting by using the novel dataset, identifying the level of business model disclosures in the examined integrated reports, and is aimed at presenting a critical interpretative perspective.
