The role of Business Model in corporate report. L’importance du Business Model dans le système de reporting d’entreprise

Archive ouverte : Article de revue

Magnaghi, Elisabetta | Chikh M’hamed, Sonia

Edité par HAL CCSD ; éditions EMS

International audience. The purpose of this article is to analyse the importance of the Business Model (BM) concept in the enterprise reporting system. Our research question focuses on identifying aspects of the BM, in the light of different contributions, to better represent and report on the dynamics of growth and sustainable value creation. After an explanatory analysis of the review international literature concerning the recent importance of BM in corporate reporting, a literature review (Bowen, 2009) will be carried out on the documents issued, in line with the IIRC (International Integrated Reporting Council). . Le but de cet article est d’analyser l’importance du Business Model (BM) dans le système de reporting d’entreprise. La question de recherche est d’identifier les aspects du BM, à la lumière de différentes contributions académiques, permettant de mieux représenter et rendre compte des dynamiques de création de valeur durable.Après une analyse explicative de la revue de la littérature internationale concernant la récente prise d’importance du Business Model dans le reporting d’entreprise sera effectuée une analyse documentaire (Bowen, 2009) portant sur les documents émis par l’IIRC (International Integrated Reporting Council).

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