Business Models and Corporate Reporting: Defining the Platform to Illustrate Value Creation

Discusses the role of business models in corporate reporting. Illustrates the evolution of non-financial reporting, the importance of business model reporting and the main conceptualizations of business models and offers a methodological contribution to the assessment of business model reporting.

Lorenzo Simoni is a Research Fellow in Accounting at the Department of Economics and Business Studies at the University of Genoa, Italy. His main research interests are related to non-financial reporting, with a focus on business model reporting, non-financial key performance indicators, intellectual capital, risk reporting, and sustainability reporting and assurance. He has obtained a PhD in Business Administration and Management from the University of Pisa, Italy. Lorenzo has been awarded two research grants from the Institute of Chartered Accountants of Scotland (ICAS), the latter of which has been co-funded by the European Financial Reporting Advisory Group (EFRAG), to investigate the relationships between business model and non-financial indicators and between business model and risk reporting, respectively. More recently, he has expanded his interests to earnings quality and distress prediction.