Business Model and Non-Financial Key Performance Indicator Disclosure

Authors

  • Laura Bini
  • Lorenzo Simoni
  • Francesco Dainelli
  • Francesco Giunta

DOI:

https://doi.org/10.5278/ojs.jbm.v6i2.2453

Abstract

Business model disclosure is proposed as a communication tool for companies to increase the effectiveness of non-financial key performance indicator (NFKPI) disclosure. First, business model enables the identification of indicators that are aligned with strategic objectives. Moreover, it acts as an integrated framework, showing how different capitals are combined to create value.

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Published

07-11-2018

Issue

Vol. 6 No. 2 (2018): Special Issue - Business Model Conference 2018

Section

Articles

License

Articles published in Journal of Business Models follow the license Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0)

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License: Attribution - NonCommercial - NoDerivs (by-nc-nd). Further information about Creative Commons