ДОСЛІДЖЕННЯ СТРУКТУРИ БІЗНЕС-МОДЕЛІ ІНТЕГРОВАНОЇ ЗВІТНОСТІ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 2
Abstract
A.A. Pylypenko, V.Yu. Makarenko. Study of the structure of the business model of integrated reporting. The article considers the features of constructing a business model as part of an integrated report. There was a lack of unity between scientists and practitioners regarding the number of components of a business model. A parallel is drawn between the classic business model template and the business model format proposed by the International Standard for Integrated Reporting. The key aspects of forming a working group for constructing a business model as part of an integrated report are determined. Given the existing variability of the concept of "value" in the context of integrated reporting, the component of the business model template as "value proposition" is proposed to be interpreted in a two-vector sense. The types of business models of the enterprise are considered and it is proposed to supplement the variability of business models depending on the degree of integration of enterprises. Key words: business model, integrated reporting, business model structure, synergy, International Standard for Integrated Reporting.
Authors and Affiliations
А. А. Пилипенко, В. Ю. Макаренко
Keywords
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- EP ID EP514566
- DOI 10.31359/2312-3427-2018-2-310
- Views 105
- Downloads 0
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