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]

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.