ABSTRACT
The communication of business model is considered as a tool that allows to frame non-financial disclosure. Scholars and regulators have devoted much effort to illustrate the potential of business model reporting. Recent regulations require large companies based in the UK and EU countries to disclose the business model in the annual report. The chapter discusses the characteristics of business model reporting and related regulatory requirements. Results of empirical studies on business model disclosure are analysed, discussing their implications. Finally, some methodological issues related to empirical research on business model reporting are addressed.
