Business Model and Non-Financial Key Performance Indicator Disclosure

  • Laura Bini
  • Lorenzo Simoni
  • Francesco Dainelli
  • Francesco Giunta


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.