Business model disclosure is proposed as a communication tool for companies to in-crease 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.
Business Model and Non-Financial Key Performance Indicator Disclosure / Laura Bini, Lorenzo Simoni, Francesco Dainelli, Francesco Giunta. - In: JOURNAL OF BUSINESS MODELS. - ISSN 2246-2465. - ELETTRONICO. - 6:(2018), pp. 5-9. [10.5278/ojs.jbm.v6i2.2453]
Business Model and Non-Financial Key Performance Indicator Disclosure
Laura Bini
;Lorenzo Simoni;Francesco Dainelli;Francesco Giunta
2018
Abstract
Business model disclosure is proposed as a communication tool for companies to in-crease 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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