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

2022 ◽  
Vol XXV (Issue 1) ◽  
pp. 3-26
Author(s):  
Boguslawa Bek-Gaik ◽  
Anna Surowiec
Keyword(s):  
Business Model ◽  
Integrated Reporting

Problems of developing a methodology to analyze integrated reporting

2021 ◽  
Vol 20 (4) ◽  
pp. 645-662
Author(s):  
Natal'ya V. MALINOVSKAYA
Keyword(s):  
Business Model ◽  
Value Creation ◽  
External Environment ◽  
Integrated Reporting ◽  
Target Setting ◽  
Analysis Methodology ◽  
Unique Model ◽  
Promising Area ◽  
Further Development

Subject. The article identifies problems related to the development of a methodology to analyze integrated reporting. Objectives. The purpose of the study is to reveal analytical capabilities of integrated reporting, develop a model of integrated reporting analysis methodology, which will become a basis for further development of this promising area of analysis. Methods. The methods of the study include analysis, synthesis, generalization, abstraction, comparison, and logic technique. Results. The study shows problems in the development of a generally accepted methodology for the analysis of integrated reporting. I offer a unique model, which includes target setting, subjects, and thematic areas. Two main thematic areas are the analysis for compliance with concepts, principles and content elements of integrated reporting, and the analysis of the process, through which value is created, preserved, or eroded. Within the latter analysis, the paper highlights the analysis of external environment, the analysis of strategy, goals, value created by an organization for itself and for others, the analysis of the business model and the quality of organization’s governance, the analysis of risks and opportunities, and the generalized assessment of value creation. Conclusions. The findings may serve as a basis for further development of integrated reporting analysis.

The Opera and the Omnibus: Material Culture, Urbanism and Boieldieu's La dame blanche

2020 ◽  
Vol 32 (1) ◽  
pp. 90-114
Author(s):  
Nicole Vilkner
Keyword(s):  
Material Culture ◽  
Business Model ◽  
Public Transportation ◽  
Reception History ◽  
Transportation Systems ◽  
Mass Transportation ◽  
Musical Work ◽  
The World ◽  
History Of

AbstractIn the summer of 1828, the Entreprise générale des Dames Blanches launched a fleet of white omnibuses onto the streets of Paris. These public transportation vehicles were named and fashioned after Boieldieu's opéra comique La dame blanche (1825): their rear doors were decorated with scenes of Scotland, their flanks painted with gesturing opera characters, and their mechanical horns trumpeted fanfares through the streets. The omnibuses offered one of the first mass transportation systems in the world and were an innovation that transformed urban circulation. During their thirty years of circulation, the omnibuses also had a profound effect on the reception history of Boieldieu's opera. When the omnibuses improved the quality of working- and middle-class life, bourgeois Parisians applauded the vehicles’ egalitarian business model, and Boieldieu's opera became unexpectedly entwined in the populist rhetoric surrounding the omnibus. Viewing opera through the lens of the Dames Blanches, Parisians conflated the sounds of opera and street, as demonstrated by Charles Valentin Alkan's piano piece Les omnibus, Op. 2 (1829), which combines operatic idioms and horn calls. Through these examples and others, this study examines the complex ways that material culture affects the dissemination and reception of a musical work.

scholarly journals Firm characteristics and excellence in integrated reporting

2017 ◽  
Vol 20 (1) ◽  
Author(s):  
Natasha Buitendag ◽  
Gail S. Fortuin ◽  
Amber De Laan
Keyword(s):  
Repeated Measures ◽  
Mixed Model ◽  
Stock Exchange ◽  
Categorical Variables ◽  
Firm Characteristics ◽  
Integrated Reporting ◽  
Johannesburg Stock Exchange ◽  
Annual Survey ◽  
The Board Of Directors

Background: Integrated reporting has attracted much attention in the past few years, and South Africa has taken the lead in its development worldwide. An annual survey is published by Ernst & Young regarding the quality of the integrated reports of the top 100 entities listed on the Johannesburg Stock Exchange (JSE).Aim: The study on which this article is based was aimed at determining whether the assessment of an entity’s characteristics can predetermine the quality of the integrated report generated by that entity. Setting: This article focuses on an analysis of the integrated reporting of the top 100 entities listed on JSE for the financial years ending in 2013, 2014 and 2015.Methods: Comparison of categorical variables, mixed-model repeated measures ANOVA and generalised estimating equations were applied to identify the best classificators to distinguish between excellent integrated reporting and those reports where progress could still be made. Results: The results show that the type of industry the entity finds itself in, the size and profitability of the entity, as well as the composition of the members of the board, have an effect on the quality of the integrated report.Conclusion: Our results indicated that the type of industry, size of an entity, the profitability and composition of the board of directors, all have an effect on the quality of the integrated reporting. Our evidence will assist current and prospective stakeholders in evaluating the expected quality of an entity’s integrated report, through the evaluation of certain firm characteristics.

scholarly journals Integrated Reporting in Southeast Asia: Does Value Creation Work?

2021 ◽  
Vol 10 (5) ◽  
pp. 57
Author(s):  
Arie Pratama ◽  
Winwin Yadiati ◽  
Nanny Dewi Tanzil ◽  
Jadi Suprijadi
Keyword(s):  
Firm Value ◽  
Structural Equation ◽  
Quantitative Methods ◽  
Role Model ◽  
Secondary Data ◽  
Equation Modeling ◽  
Integrated Reporting ◽  
Factors Affecting ◽  
Corporate Reporting

This study describes the factors affecting the quality of integrated reporting (IR) disclosure and how the disclosures affect firm value. This study employed quantitative methods with secondary data. This study sample includes 1,900 firms from 2016 to 2018. Descriptive statistics, cluster analysis, and structural equation modeling path analysis were used to describe the development. This study showed that the IR implementation in five countries currently has an adequate score. Hypothesis testing showed that three factors influenced the size of IR disclosures and the disclosures influence the firm value. This study implies that although IR in the current and future will be a role model for corporate reporting, Southeast Asian firms still need to strengthen the quality of IR. This study contributes to the current development and description of IR, which is limited because of its recent introduction, in five countries: Indonesia, Malaysia, Philippines, Singapore, and Thailand.   Received: 28 April 2021 / Accepted: 15 July 2021 / Published: 5 September 2021

PRIVATE MEDICAL INSTITUTION BUSINESS MODEL TRANSFORMATION

2017 ◽  
Author(s):  
Alla Osokina ◽  
◽  
Tetiana Mysyshyn ◽  
Keyword(s):  
Development Strategy ◽  
Business Model ◽  
Model Transformation ◽  
Business Models ◽  
Model Development ◽  
Quality Of Services ◽  
Medical Institutions ◽  
Key Aspects ◽  
Business Model Development

The purpose of this article is to describe the key aspects of the transformation of outdated business models of private healthcare institutions in Ukraine. The article supports the point that existing business models of private medical institutions could be improved based on assessing the quality of services provided and creating a unique value proposition using modern marketing tools for the development of business models. On the basis of the economically substantiated business model development strategy of «MEDICOM Anti-Aging Clinic», theoretical conclusions have been empirically confirmed and their applied significance has been proved.

Patents and Scientific Research

2015 ◽  
pp. 135-155
Author(s):  
Sulan Wong
Keyword(s):  
Quality Of Life ◽  
Business Model ◽  
Scientific Knowledge ◽  
Research Funding ◽  
Scientific Research ◽  
Patent System ◽  
Scientific Development ◽  
Patent Litigation ◽  
Definition Of

It is argued that patents encourage scientific development, benefiting society by creating useful products and services that improve the quality of life. However, by granting exclusive rights of exploitation, patents create situations in which they interfere with the exercise of the freedom of scientific research. This work examines five scenarios where this problem can be seen and the utilitarian function of patents is questioned. Firstly, the effects of research funding in the definition of the lines and research objectives are observed. Secondly, the anticommons is studied, as it is a situation where excessive fragmentation of ownership in scientific knowledge may prevent its use. Thirdly, broad patents and their implications are examined. Fourthly, the deterrent power of patent litigation, which creates an unexpected business model, is analyzed. Fifthly, secrecy is looked upon, as it is encouraged by the logic in which the patent system works.

Driving Brand Equity With Radical Transparency

2017 ◽  
pp. 18-62 ◽  
Keyword(s):  
Business Model ◽  
Brand Equity ◽  
Positive Feedback ◽  
Perceived Quality ◽  
Brand Associations ◽  
Equity Model ◽  
Loyal Customers ◽  
Over Time

The main purpose of this chapter is to analyze the categories of brand equity assets through the prism of radical transparency. The results reveal that the brand equity requires investment and disappears over time if not maintained consistently with the selected business model and the company's values. The chapter is dedicated to systemize the theoretical and practical findings over the brand equity elements. Brand loyalty is the first element of the brand equity model. The benefits for the company which uses the radical transparency practices can be simply synthesized into one big advantage - satisfied and loyal customers who generate stable revenues and profits for the company in the long term. Radical transparency has a major impact on stimulating brand awareness as a factor that is particularly important in the sense that the brand must first enter into the considerations set. The company should be ready and open for cooperation with all interested parties and provide positive feedback whenever necessary. This enhances the perceived quality of the brand and the trust. The application of the radical transparency concept in the overall operation of the company enables the creation of a special set of brand associations that create long-lasting relationships with consumers, mixed with positive emotional mix that seals the success in the long term.

Building an Analytics Culture to Boost a Data-Driven Entrepreneur's Business Model

2019 ◽  
pp. 260-291
Author(s):  
Soraya Sedkaoui ◽  
Mounia Khelfaoui
Keyword(s):  
Big Data ◽  
Small Business ◽  
Business Model ◽  
Business Process ◽  
Data Analytics ◽  
Data Driven ◽  
Business And Society ◽  
Crucial Importance

This chapter treats the movement that marks, affects, and transforms any part of business and society. It is about big data that is creating, and the value generating that companies, startups, and entrepreneurs have to derive through sophisticated methods and advanced tools. This chapter suggests that analytics can be of crucial importance for business and entrepreneurial practices if correctly aligned with business process needs and can also lead to significant improvement of their performance and quality of the decisions they make. So, the main purpose of this chapter are exploring why small business, entrepreneur, and startups have to use data analytics and how they can integrate, operationally, analytics methods to extract value and create new opportunities.

scholarly journals The Influence of Integrated Reporting on Business Model and Strategy Disclosures

2018 ◽  
Vol 29 (4) ◽  
pp. 708-725 ◽  
Author(s):  
Aneetha Sukhari ◽  
Charl Villiers
Keyword(s):  
Business Model ◽  
Integrated Reporting

The role of audit committee attributes in intellectual capital disclosures

2015 ◽  
Vol 30 (8/9) ◽  
pp. 756-784 ◽  
Author(s):  
Abdifatah Ahmed Haji
Keyword(s):  
Intellectual Capital ◽  
Audit Committee ◽  
Financial Information ◽  
Policy Changes ◽  
Integrated Reporting ◽  
Content Type ◽  
Corporate Reporting ◽  
Reporting Process

Purpose – This study aims to examine the role of audit committee attributes in non-financial information releases, with a focus on intellectual capital (IC) disclosures, following significant policy changes, mandating the audit committee function in Malaysia. The study argues that, given the changing informational needs of stakeholders and the ongoing discussion on integrated reporting, the role of the audit committee should extend to ensuring the overall quality of corporate reporting. Design/methodology/approach – The study draws evidence from a sample of leading Malaysian companies based on their market capitalisation over a three-year period (2008-2010), a period subsequent to the recent policy changes. The extent and quality of IC information, as a surrogate of non-financial information, was measured and regressed against several audit committee attributes, such as audit committee size, independence, financial expertise and meetings, controlling the overall governance and firm-specific variables. Findings – The findings show a strong positive role of the audit committee function in the overall amount of IC information as well as all three subcomponents of IC information (internal, external and human capital). The results are robust to controls for the overall governance and firm-specific attributes as well as different measures of IC information. Practical implications – The results suggest that the role of the audit committee function extends to non-financial information communication such as IC. Policymakers in Malaysia should, therefore, build on the recent regulatory changes and encourage audit committees to ensure that the overall quality of corporate reporting processes include social, environmental, intellectual as well as financial capital of a firm. Originality/value – This study considers the role of the audit committee in the wider corporate reporting process – drawing attention to its potential role in the espoused integrated business reporting. It also challenges the taken-for-granted assumption that restricts the role of the audit committee function to the traditional financial reporting process.

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