Business Model and Integrated Reporting: what is the relevance of the IIRC’s approach?

Business model et reporting intégré: quelle pertinence de l’approche de l’IIRC ?

Elisabetta Magnaghi
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Elisabetta Magnaghi: LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique

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Abstract: The International Integrated Reporting Council (IIRC) published a new international standard at the end of 2013, clarifying the specificities and content of socalled integrated reporting. One of the major innovations of these publications is the explanation of the Business Model (BM). After explaining the emergence of this new accountability format, and the growing importance of the BM concept, the IIRC's definition of this issue is critically analysed. This analyses is based first of all on a review of the literature of the notion of BM, then on an unpublished lexical analysis of some forty academic definitions. The critical approach is complemented by an analysis of the first integrated reports, which allowed the IIRC to give credibility to its approach. These two analyses show the strategic orientation of the IIRC's work, as well as the limitations in practice of the information produced. Prospects for future improvements are also proposed, in order to produce better quality information, that is to say, more transparent, integrated and connected.

Keywords: business model; integrated reporting; standardization; IIRC; lexical analysis; reporting intégré; normalisation; analyse lexicale (search for similar items in EconPapers)
Date: 2018-03-22
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Published in Gestion 2000, 2018, Volume 34 (4), pp.119-144. ⟨10.3917/g2000.344.0119⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03715097

DOI: 10.3917/g2000.344.0119

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