Autorentext

Bogus awa Bek-Gaik is an Associate Professor at the Faculty of Management, AGH University of Krakow, Poland.

Anna Surowiec is an Associate Professor at the Faculty of Management, AGH University of Krakow, Poland.

Klappentext

The book offers a current picture of business model disclosure practices, discussing the benefits and challenges and assessing the most recent regulatory developments. It examines the quality and usefulness of the business model disclosures presented in corporate reporting, as well as highlighting the best practices that have been employed.

Inhalt

Introduction 1. Non-Financial Reporting - Evolution 2. Business Models in Organizational Reporting 3. Presentation of the Business Model in Integrated Reporting 4. Business Model Disclosure Practices in Non-financial Reports 5. Market participants' perceptions of business model disclosures 6. Summary