IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03715056.html
   My bibliography  Save this paper

The role of Business Model in corporate report
[L’importance du Business Model dans le système de reporting d’entreprise]

Author

Listed:
  • 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)

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).

Suggested Citation

  • Elisabetta Magnaghi & Sonia Chikh M’hamed, 2017. "The role of Business Model in corporate report [L’importance du Business Model dans le système de reporting d’entreprise]," Post-Print hal-03715056, HAL.
    • Handle: RePEc:hal:journl:hal-03715056
    DOI: 10.3917/qdm.174.0033
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03715056. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.