Model biznesu w sprawozdawczości organizacji – ocena ujawnień w sprawozdaniu z działalności
Business Model in the Organization Reporting – Assessment Disclosure in the Management Commentary

Summary/Abstract: Purpose – Analysis and assessment of the quality of the practice of business model disclosurescontained in the 2015 reports of the public companies listed in the WIG20 index.Design/methodology/approach – The authors analysed the business model disclosures contained in the managementcommentaries of public companies listed in the WIG20 index for the fiscal year of 2015. The authorsused the elements of the business model in line with the Integrated Reporting Framework presented by theIIRC. The study used research methods such as content analysis of corporate publications and a comparativeanalysis.Findings – The authors showed that companies rarely use the term “business model” in the management commentary,and whenever they do, it is only through individual references without any insightful discussion. Itshould, however, be noted that the analysis of the informative content of the reports allows for identificationof a number of elements of the business model. It can be also found that the informative content of the reportsprovides a sufficient basis for production of integrated reports.Originality/value – The subject of the business model disclosures in corporate reports is gaining great importancetoday, particularly with regard to the integrated reporting guidelines developed by the IIRC, thus theneed to do research in this area is well justified.

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