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To what extent can a business model be disclosed in the integrated report?
Italien.
Kristianstad University, Faculty of Business, Research environment Governance, Regulation, Internationalization and Performance (GRIP. Kristianstad University, Faculty of Business, Avdelningen för ekonomi.ORCID iD: 0000-0003-2417-469X
2018 (English)Conference paper, Poster (with or without abstract) (Other academic)
Abstract [en]

This paper aims to explore weather and to what extent a Business Model (BM) can be consolidated within the Integrated Report (IR) through the explication of the Balanced Scorecard (BSC) implemented by the organization. A longitudinal and explanatory case study was realized by focusing on an Italian listed public utility, operating in the electricity sector, which has recently implemented the IR and has adopted the BSC for internal managerial purposes for several years. Findings were analyzed through the lens of the BM definitions and theory, in conjunction with the attitude of Performance Measurement/Management Systems - such as the BSC - to adequately describe BMs. This paper unveils how the general pressure from financial markets to deeply disclose also non-financial information, and among this the adopted BM, finds a limit to its full applicability. Organizations still show resistance in fully communicating their competitive advantages and how their managers are responsible for the medium- to long-term goals. Findings reveal that the change in corporate reporting practices, achieved over time through the implementation of IR, does not completely force the top management to disclose the BM of the organization by communicating the internally adopted BSC to the market.

 

Place, publisher, year, edition, pages
2018.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:hkr:diva-18712OAI: oai:DiVA.org:hkr-18712DiVA, id: diva2:1249745
Conference
EURAM Annual Conference, Reykjavik, 19-22 juni 2018
Available from: 2018-09-20 Created: 2018-09-20 Last updated: 2018-09-21Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf