Improving business model disclosure in the annual report: Insights from an interventionist research project

Carlo Bagnoli, Antonio Costantini and Maurizio Massaro

FINANCIAL REPORTING, 2021, vol. 2021/2, issue 2, 81-117

Abstract: Responding to the calls for empirical research on the extent and nature of business model reporting, this paper has the purpose to assess the quality of busi-ness model disclosure. To accomplish this purpose, the study takes advantage of an interventionist research project that was conducted in an Italian listed compa-ny operating in the information technology industry to investigate how the busi-ness model was disclosed in the annual report and provide feedback to support possible changes. The study uses a framework of analysis that helped to assess the quality of business model disclosure in terms of three attributes: amount, spread and connectivity. The annual report of two consecutive fiscal years was analyzed. The study mainly shows that the measurement and assessment of BM disclo-sure quality can facilitate its improvement. The analysis enabled meaningful in-sights on BM?s quality to emerge, delivering evidence on the relative importance, coverage and interconnections of BM?s disclosed components. Further, the inter-ventionist approach helped to shape managers? view on how to tackle disclosure issues and offer more effective communication of the BM according to the com-pany purposes.

JEL-codes: G14 M41 (search for similar items in EconPapers)
Date: 2021
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