The role of Business Model in corporate report

L’importance du Business Model dans le système de reporting d’entreprise

Elisabetta Magnaghi and Sonia Chikh M’hamed
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Elisabetta Magnaghi: ISEA - Institut Supérieur d’Expertise & d'Audit - UCL FGES - Université Catholique de Lille - Faculté de gestion, économie et sciences - ICL - Institut Catholique de Lille - UCL - Université catholique de Lille
Sonia Chikh M’hamed: Kedge BS - Kedge Business School

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Abstract: The purpose of this article is to analyse the importance of the Business Model (BM) concept in the enterprise reporting system. Our research question focuses on identifying aspects of the BM, in the light of different contributions, to better represent and report on the dynamics of growth and sustainable value creation. After an explanatory analysis of the review international literature concerning the recent importance of BM in corporate reporting, a literature review (Bowen, 2009) will be carried out on the documents issued, in line with the IIRC (International Integrated Reporting Council).

Keywords: business model; integrated reporting; case study; value creation; reporting intégré; étude de cas; création de valeur (search for similar items in EconPapers)
Date: 2017
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Published in Question(s) de Management, 2017, 19 (4), pp.33-54. ⟨10.3917/qdm.174.0033⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03715056

DOI: 10.3917/qdm.174.0033

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