Business Model Disclosure Practices in Non-Financial Reports

This chapter presents the authors’ empirical research on business model disclosure practices in non-financial reporting. The analysis includes a qualitative assessment of 2022 non-financial reports from Polish WIG30 companies, aiming to identify areas for improvement. The study evaluates the quality of business model disclosures through case studies of selected companies. The study aimed to evaluate: (1) compliance with formal business model disclosure requirements, (2) the forms in which business models are presented, (3) the quality of these disclosures, and (4) best practices in business model reporting. The analyzed documents included integrated reports, standalone non-financial reports, CSR, ESG, and sustainability reports, often published alongside management commentaries