This chapter explores the potential role of Integrated Reporting in supporting the relationships between a company’s strategy and the development (i.e. design and implementation) of its business model. To this aim, we draw on the relevant literature on strategy and on business models, as well as on the recent guidelines provided by the International Integrated Reporting Council framework, to suggest a three step process for linking the company’s strategy to the development of the related business model. An example of such process is presented in the context of low-cost airline companies
Barnabè, F., Giorgino, M. (2013). ‘Integrating’ Business Model and Strategy. In C. Busco, M. Frigo, A. Riccaboni, P. Quattrone (a cura di), Integrated Reporting. Concepts and Cases that Redefine Corporate Accountability (pp. 111-126). Springer International Publishing [10.1007/978-3-319-02168-3_7].
‘Integrating’ Business Model and Strategy
GIORGINO, MARIA CLEOFE
2013
Abstract
This chapter explores the potential role of Integrated Reporting in supporting the relationships between a company’s strategy and the development (i.e. design and implementation) of its business model. To this aim, we draw on the relevant literature on strategy and on business models, as well as on the recent guidelines provided by the International Integrated Reporting Council framework, to suggest a three step process for linking the company’s strategy to the development of the related business model. An example of such process is presented in the context of low-cost airline companies
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