Business models and corporate reporting : defining the platform to illustrate value creation
著者
書誌事項
Business models and corporate reporting : defining the platform to illustrate value creation
(Routledge studies in accounting, 41)
Routledge, 2022
- : pbk
大学図書館所蔵 全1件
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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 conceptualisations 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.
目次
1. Introduction 2. The disclosure of non-financial information and the role of business models 3. Business model communication in corporate reporting 4. The implications of business model disclosure 5. Concluding remarks
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