1st Edition

Business Model Disclosure in Non-Financial Reporting

By Bogusława Bek-Gaik, Anna Surowiec Copyright 2026
176 Pages 21 B/W Illustrations
by Routledge

176 Pages 21 B/W Illustrations
by Routledge

In recent years, the complexity of the business world has led to the growing demand of organizations to provide information not only on their financial performance, but also on the business model, strategy, corporate governance, and contribution to sustainability. Non-financial reporting can be a way to meet the growing need for information about the business model and value creation process from... Read more

Introduction 1. Non-Financial Reporting – Evolution 2. Business Models in Organizational Reporting 3. Presentation of the Business Model in Integrated Reporting 4. Business Model Disclosure Practices in Non-financial Reports 5. Market participants' perceptions of business model disclosures 6. Summary

Biography

Bogusława Bek-Gaik is an Associate Professor at the Faculty of Management, AGH University of Krakow, Poland.

Anna Surowiec is an Associate Professor at the Faculty of Management, AGH University of Krakow, Poland.