Model biznesu w sprawo- zdawczości polskich spółek publicznych na przykładzie branży energetycznej
Business model in the reporting of Polish public companies on the example of the energy sector

Summary/Abstract: The issue of the business model is now widely discussed both in the literature and practice. Business model has become one of the basic elements of an integrated reporting content that appeared in response to the growing criticism of the traditional financial statements. The disclosure of business model is undoubtedly a new area in the reporting unit, which has just crystallized and due to the variety of approaches to defining the business model is difficult to develop a unified position in terms of its presentation. The article discusses business model in the context of an integrated reporting and attempts to assess the current status disclosures regarding business model in the practice of public companies on the example of the energy industry. Carried out by the authors of the publication the content analysis of energy sector companies in Poland showed that the company continues to publish information on the business model in a disordered and inconsistent way. Companies focus mainly in the presentation of the strategy, which is indeed closely linked to business model, but it is not the same issue. The article uses the results of the literature study, the results of previous studies of authors, as well as observations of economic practice in the area of reporting of information on the business model.

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