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Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation [Kietas viršelis]

(Research fellow in Accounting, Department of Economics and Business Studies, University of Genoa)
  • Formatas: Hardback, 112 pages, aukštis x plotis: 234x156 mm, weight: 453 g, 6 Tables, black and white; 2 Line drawings, black and white; 2 Illustrations, black and white
  • Serija: Routledge Studies in Accounting
  • Išleidimo metai: 20-Sep-2021
  • Leidėjas: Routledge
  • ISBN-10: 036786083X
  • ISBN-13: 9780367860837
Kitos knygos pagal šią temą:
Business Models and Corporate Reporting: Defining the Platform to Illustrate Value CreationDidesnis paveikslėlis
  • Formatas: Hardback, 112 pages, aukštis x plotis: 234x156 mm, weight: 453 g, 6 Tables, black and white; 2 Line drawings, black and white; 2 Illustrations, black and white
  • Serija: Routledge Studies in Accounting
  • Išleidimo metai: 20-Sep-2021
  • Leidėjas: Routledge
  • ISBN-10: 036786083X
  • ISBN-13: 9780367860837
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9780367860837.html
Raktažodžiai:
"This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting and the main conceptualizations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK haveto disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting"--

Discusses the role of business models in corporate reporting. Illustrates the evolution of non-financial reporting, the importance of business model reporting and the main conceptualizations of business models and offers a methodological contribution to the assessment of business model reporting.



This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting and the main conceptualizations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure.

Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators.

As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.

List of illustrations
vii
1 Introduction
1(5)
2 The disclosure of non-financial information and the role of business models
6(44)
2.1 Non-financial information and value creation
6(4)
2.2 Voluntary disclosure of non-financial information
10(2)
2.3 Mandatory non-financial disclosure
12(2)
2.4 Empirical research on non-financial disclosure
14(10)
2.4.1 Extent and quality of non-financial disclosure
14(3)
2.4.2 The determinants of non-financial disclosure
17(3)
2.4.3 The effects of non-financial disclosure
20(4)
2.5 Business model and non-financial disclosure: contextualising other information
24(1)
2.6 What a business model is
25(25)
2.6.1 Purpose of business models
25(4)
2.6.2 Business model ontologies
29(4)
2.6.3 Business model taxonomies
33(1)
2.6.4 Common traits of different business model definitions
34(16)
3 Business model communication in corporate reporting
50(43)
3.1 Business model disclosure: providing users with information about value creation
50(4)
3.2 Regulation of business model disclosure
54(2)
3.3 Empirical evidence on business model disclosure practices
56(10)
3.3.1 Business model disclosure as a framework for non-financial reporting
60(2)
3.3.2 Business model disclosure manipulation
62(1)
3.3.3 Usefulness of business model disclosure
63(1)
3.3.4 Business model disclosure in integrated reports
64(1)
3.3.5 Business model disclosure through different channels than the annual report
65(1)
3.3.6 Discussion of empirical findings on business model disclosure
65(1)
3.4 The assessment of business model disclosure: methodological issues and further developments
66(27)
3.4.1 Current issues in business model disclosure assessment
66(4)
3.4.2 How to address issues in evaluating business model disclosure: combining different approaches
70(7)
3.4.3 Developing business model disclosure indexes
77(4)
3.4.4 The application of business model disclosure quality score
81(12)
4 The implications of business model disclosure
93(13)
4.1 Opportunities and challenges of business model disclosure for preparers
93(2)
4.2 Relevance of business model disclosure for users
95(2)
4.3 Regulators and business model disclosure
97(2)
4.4 Future research avenues on business model disclosure
99(7)
5 Concluding remarks
106(5)
Index 111
Lorenzo Simoni is a Research Fellow in Accounting at the Department of Economics and Business Studies at the University of Genoa, Italy. His main research interests are related to non-financial reporting, with a focus on business model reporting, non-financial key performance indicators, intellectual capital, risk reporting, and sustainability reporting and assurance. He has obtained a PhD in Business Administration and Management from the University of Pisa, Italy. Lorenzo has been awarded two research grants from the Institute of Chartered Accountants of Scotland (ICAS), the latter of which has been co-funded by the European Financial Reporting Advisory Group (EFRAG), to investigate the relationships between business model and non-financial indicators and between business model and risk reporting, respectively. More recently, he has expanded his interests to earnings quality and distress prediction.