Business Model reporting – top tips for disclosure

News types: Guidance

Published: 6 December 2016

Key attributes and approaches to reporting business models that investors want to see in companies’ reports have been published by the Financial Reporting Council’s Financial Reporting Lab (the Lab) today. Key findings from the Lab’s recent report ‘Business model reporting’ are summarised into one page, including the importance of the business model; key attributes investors want to see in company reports; full and transparent disclosure if there are more than one business model in an organisation; and how disclosures should be presented.

Business model reporting - Lab report summary (PDF)

Lab Project Report: Business model disclosure (PDF)

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