THE ROLE OF THE CONCEPT OF MULTIPLE CAPITALS FOR BUSINESS MODELS IN THE FRAMEWORK OF INTEGRATED REPORTING

UDC 336.6
DOI: 10.36871/ek.up.p.r.2022.03.01.004

Authors

Alexander A. Bikbulatov,
Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

The article explores the role of the concept of multiple capitals as one of the key concepts necessary for the formation and disclosure of information about business models in integrated reporting. Author has determined the role of this concept and carried out the analysis of approaches to the definition of capital and their evaluation in the framework of the disclosure of information about the business model in integrated reporting. The study applied methods of analysis, synthesis, generalization, establishing cause-and-effect relationships of economic indicators. As a result of the study, author proposed indicators which make possible evaluation of capitals when information of business models is disclosed in integrated reporting.

Keywords

business model, capital, evaluation, integrated reporting, value