The Business Model as the Subject of Disclosures in Integrated Reporting on the Example of Selected Polish Companies

Abstract :

The growing interest in the business model (BM) as a reporting element reflects the view that it is a key starting point for analysis conducted by investors. The integrated report (IR) should answer the following question: What is the BM of the organization and how sustainable is it? (IIRC, 2013b). To this end, the International <IR> Framework provides specific guidance on how to present a high-quality BM disclosure. However, current global research clearly indicates that the method of disclosing information about the business model is very diverse, hence the purpose of the article is to discuss the practice of disclosing the business model in integrated reporting of selected Polish listed companies.