Business Model Disclosure in Non-Financial Reporting (Routledge Studies in Accounting)

個数：

予約

Business Model Disclosure in Non-Financial Reporting (Routledge Studies in Accounting)

Bek-Gaik, Bogusława/ Surowiec, Anna

ウェブストア価格 ¥44,774（本体¥40,704）
Routledge（2026/03発売）
外貨定価 US$ 200.00
ポイント 407pt

現在予約受付中です。出版後の入荷・発送となります。
（重要：表示されている発売日は予定となり、発売が延期、中止、生産限定品で商品確保ができないなどの理由により、ご注文をお取消しさせていただく場合がございます。予めご了承ください。）

●3Dセキュア導入とクレジットカードによるお支払いについて

【入荷遅延について】
世界情勢の影響により、海外からお取り寄せとなる洋書・洋古書の入荷が、表示している標準的な納期よりも遅延する場合がございます。
おそれいりますが、あらかじめご了承くださいますようお願い申し上げます。

◆画像の表紙や帯等は実物とは異なる場合があります。

◆ウェブストアでの洋書販売価格は、弊社店舗等での販売価格とは異なります。
また、洋書販売価格は、ご注文確定時点での日本円価格となります。
ご注文確定後に、同じ洋書の販売価格が変動しても、それは反映されません。

製本 Hardcover:ハードカバー版／ページ数 172 p.
言語 ENG
商品コード 9781032846002

Full Description

In recent years, the complexity of the business world has led to the growing demand of organizations to provide information not only on their financial performance, but also on the business model, strategy, corporate governance, and contribution to sustainability. Non-financial reporting can be a way to meet the growing need for information about the business model and value creation process from the perspective of different stakeholders. Despite the development of innovative approaches to strengthen accountability and quality of non-financial reporting disclosures, stakeholders are demanding more objective and unambiguous data. Therefore, providing comparable information on the company's business model and value creation process can establish trust in the communication with stakeholders, making the non-financial information more reliable.

The subject of the monograph concerns the quality and usefulness of the business model disclosures presented in corporate reporting, as well as highlighting the best practices that have been employed so far in the business model reporting. To date, comprehensive research on this issue within the literature is lacking. Hence, the study on companies' business model disclosures in non-financial reports seems to be of key importance. The book presents the results of the authors' own research on the practice of disclosures in non-financial reporting between 2015-2022 and the quality and usefulness of information on business models.

This is an important source of knowledge addressed to those interested in non-financial reporting, including academics, companies, and practitioners such as controllers and accountants. It complements the current state of research in this area and recognizes the practice of business model reporting, in particular the quality, usefulness and best practices of the disclosures.

Introduction 1. Non-Financial Reporting - Evolution 2. Business Models in Organizational Reporting 3. Presentation of the Business Model in Integrated Reporting 4. Business Model Disclosure Practices in Non-financial Reports 5. Market participants' perceptions of business model disclosures 6. Summary