Documenting the Contribution of People to Successful Business Model Implementation:

An Exercise in Integrated Reporting

Abstract

The absence of people (employees) from the business model literature is at odds with their pivotal contribution to the value creation, delivery and capture process. As a resource that management is continually challenged to grow, their success in doing so has been identified as an outcome falling within the scope of Integrated Reporting, an approach currently touted as the new corporate reporting. This short paper suggests a number of employee attributes that might be documented in such reports.