The Triple Layered Business Model Canvas, a tool for consistent business model disclosure in the context of CSRD

Le Triple Layered Business Model Canvas, un outil pour une divulgation cohérente du business model dans le cadre de la CSRD

Gomez Yannick () and Gérald Naro ()
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Gomez Yannick: ISEC - Institut des Sciences et technologies pour une Economie Circulaire des énergies bas carbone - CEA - Commissariat à l'énergie atomique et aux énergies alternatives
Gérald Naro: MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UPVM - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School, UM - Université de Montpellier

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Abstract: Disclosure of the business model is a key issue in a company's relationship with its stakeholders. The European CSRD directive, applicable since 1 January 2024, strengthens the regulatory framework for this disclosure with two general standards, four environmental standards, three social standards and two governance standards. However, a simple point-by-point response to these eleven standards risks leading to a disparate list, with no overall consistency between the economic, environmental, social and governance dimensions. In this article, we will show how the use of a three-layer strategic framework enables a coherent response to the CSRD requirements. After presenting our approach in theory, we will apply it to the French company DECATHLON.

Keywords: Strategic Framework; Disclosure; Divulgation Business Model; CSRD; TLBMC; Canevas Stratégique; Business Model; Business Model Canevas Stratégique TLBMC CSRD Divulgation Business Model Strategic Framework TLBMC CSRD Disclosure (search for similar items in EconPapers)
Date: 2025-06-03
Note: View the original document on HAL open archive server: https://hal.science/hal-05200071v1
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Published in XXXIVème Conférence de l'AIMS, AIMS, Jun 2025, LILLE, France

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