Business model and strategy

The FRC Lab first investigated business model reporting in 2016 and has revisited the topic over time to investigate whether and how practice has evolved.

Implementation study: Business model, risk and viability reporting

The Lab has undertaken a series of projects related to the strategic report which seek to explore the areas of most interest to investors, and consider where companies face challenges in deciding what disclosures to make and how best to present them.

Business Model reporting

This report provides insights from investors and other stakeholders regarding, the importance of business model information, what constitutes 'good business model disclosure' and how most effectively to present this information.