A Review of Business Model Disclosures in Integrated Reporting

Inakshi Kapur, Pallavi Tyagi and Neha Zaidi

A chapter in Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy, 2023, vol. 110A, pp 1-26 from Emerald Group Publishing Limited

Abstract: Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is perceived among practitioners. Need for the Study: According to previous research, the International Integrated Reporting Council’s (IIRC) objective of improving corporate reporting by encouraging organisations to disclose their business model has not found the desired recognition. Therefore, the study elaborates on the various components of business model reporting and their implications on corporate reporting in general. Methodology: A review of literature was conducted to identify and analyse research based on business models and their disclosures in integrated reporting. A narrative review was undertaken for selected literature. Findings: The findings suggest that most large-sized organisations use integrated reporting for impression management and are not inclined to disclose too much about their business models for fear of competition. There is still a lack of clear understanding of what a business model should entail. Practical Implication: This study adds to the research on business model disclosures in integrated reporting. Voluntary disclosure and a better understanding of such disclosures will prepare organisations of all sizes and industries for an event when Integrated Reporting becomes statutory.

Keywords: IR; corporate reporting; integrated reporting; business model; qualitative study; information disclosure protocol (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:csefzz:s1569-37592023000110a001

DOI: 10.1108/S1569-37592023000110A001

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