Model biznesu w raportowaniu zintegrowanym
Business model in integrated reporting

Summary/Abstract: “Business model” was indicated by the IIRC (International Integrated Reporting Council) as one of the main topics for the future direction of reporting by organizations and the essential (key) content element of an integrated report. Business model is an issue of extraordinary significance as it shows the way in which an organization creates and maintains value, while its communication in an organization’s reporting is recognized as the primary grounds for analyzing the entity’s business performance. This article aims to analyze business model disclosures in the integrated reporting practice of Polish public companies. The article discusses business model as a key element of an integrated report and analyses business model disclosures in integrated reports of the selected companies listed in the WIG30 index for the year of 2014. The article uses the results of the related literature studies and the results of the earlier research by the authors. This article is a contribution to the discussion on the narrative information contained in reporting by organizations.

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