Model biznesu w raportowaniu organizacji – wybrane problemy
Business model in the organization reporting − selected issues

Summary/Abstract: The issue of business model disclosures in corporate reporting is currently the subject of lively discussion and becomes more and more important. The main reason for this phenomenon is an indication of the business model as a key element of the integrated report content in accordance with the guidelines developed by the International Integrated Reporting Council (IIRC). The main aims of the article are to identify potential benefits and problems associated with the practice of the business model disclosures for organizations and an attempt to answer the question whether the disclosure of business model is actually necessary. The article is a summary of previous research of the authors on the disclosure of business model of the organization reporting. To this end, the authors used the following research methods: literature analysis, content analysis of the corporate publication and comparative analysis.

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