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The Business Model as a Key Component of Integrated Reporting

In: Digitalization in Finance and Accounting

Author

Listed:
  • Mariusz Karwowski

    (Warsaw School of Economics)

Abstract

Integrated reporting (IR) has quickly emerged as a new accounting practice. One of the most important components of IR is the business model, which clarifies how a firm’s business activities create or destroy value by processing input (the six forms of capital, with specific interconnections among them) into output. The objective of this paper is to answer the following question: Is there consistency in the information disclosed regarding the business model in integrated reports? Research finds a lack of consistency in the information regarding the business model disclosed in IR. It can be concluded that a minimum scope of information about the business model should be established, because of its importance and the complexity in properly understanding the entire company. In the field of accounting research, this paper may be treated as an attempt to take a comprehensive look at the business model from the perspective of the integrated report.

Suggested Citation

  • Mariusz Karwowski, 2021. "The Business Model as a Key Component of Integrated Reporting," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Digitalization in Finance and Accounting, pages 265-275, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-55277-0_24
    DOI: 10.1007/978-3-030-55277-0_24
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