文章基本信息

标题：Business Model and Non-Financial Key Performance Indicator Disclosure
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作者：Laura Bini ; Lorenzo Simoni ; Francesco Dainelli 等
期刊名称：Journal of Business Models
电子版ISSN：2246-2465
出版年度：2018
卷号：6
期号：2
页码：5-9
DOI：10.5278/ojs.jbm.v6i2.2453
出版社：Aalborg University Press
摘要：Business model disclosure is proposed as a communication tool for companies to increase the effectiveness of non-financial key performance indicator (NFKPI) disclosure. First, business model enables the identification of indicators that are aligned with strategic objectives. Moreover, it acts as an integrated framework, showing how different capitals are combined to create value.
关键词：Performance; Non-financial disclosure; Business model