The Quality of Business Model Disclosure in Integrated Reporting: Evidence from Poland

The purpose of the paper is to identify and evaluate business model disclosures in integrated reports published by Polish companies. The article attempts to determine how practitioners understand and explain the concept of a business model and whether the implementation of integrated reporting has influenced the scope and form of presenting information on the business model. The article uses the results of literature studies on the subject, the results of previous research, and observations of business practice in the area of integrated reporting. Design/methodology/approach: The quantitative and qualitative content analysis of business model disclosures in integrated reporting was performed in order to assess the current status of business model disclosures presented by Polish companies. The analysis covered 74 integrated reports prepared in the years 2016-2019.