Implementation study: Business model, risk and viability reporting

Published: 14 November 2023

1 minute read

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 (October 2017) was the first in this series, and it established that good business model disclosure provides the foundation for the strategic report as a whole, and in particular on how the company considers risk and viability. The second report in this series was Risk and viability reporting (November 2017), which examined the key attributes of principal risk and viability reporting, their value and use.

The next project in the series was Reporting of performance metrics which was published in June 2018, and established that reporting of performance measures is central to questions about how companies demonstrate the value they create and how investors value companies.

The objectives of this report are to explore how reporting has progressed and examine how companies have responded to suggestions for good practice disclosure that were presented in the reports on business models, risk and viability

Name Implementation study: Business model, risk and viability reporting
Publication date 18 October 2018
Format PDF, 4.1 MB