Model biznesu w raportach zintegrowanych polskich spółek giełdowych
The Business Model in Integrated Reports of Polish Listed Companies

Summary/Abstract: Purpose – The purpose of this article is to discuss the practice of disclosing the business model in integrated reporting (IR – integrated reporting) in practice of Polish listed companies. Design/methodology/approach– The article uses literature studies, analysis of the content of corporate publications and the observation of economic practice. Findings – The study was conducted on a sample of 11 companies listed on the Warsaw Stock Exchange as at 20 April 2018. In total, Authors analyzed 25 integrated reports prepared for the years 2013-2016. It has been shown that the disclosures about the business model in practice are very diverse. Most companies adopt their own individual solutions, only some listed companies disclose the business model according to the framework structure proposed by the IIRC. However, many reservations can be made to the quality of disclosures in the published integrated reports. Originality/ value – Disclosures about the business model are a relatively new research area that is at an early stage of implementation in business practice.

• Details
• Contents