The business model is understood as a way of generating revenue and creating value. This article aimed to define the framework and detailed characteristics of the business model in corporate reporting in the energy sector. The study also addressed the issue of value creation and examined the correlation between reporting information about the business model and the value of the enterprise, calculated using selected accounting measures. The research was conducted in 2021 on all listed companies in the energy sector included in the WIG20 index in 2019–2020. The research methodologies included critical analysis of the literature, analysis of the content of corporate publications, comparative analysis, analysis of phenomena and synthesis of results, Spearman’s rank correlations, and graphical data presentation. The originality of our research concerns directing attention to the disclosure and reporting of information about the business model in corporate reports in the energy sector in Poland. This is the first such study in Poland conducted on companies in the energy sector; therefore, it is treated by the authors as a pilot study. The results show that companies in the energy sector included in the WIG20 index do not disclose information about their business models in reports and the structure of published reports is very diverse, which makes it even more difficult to compare financial and non-financial data. Enterprises in the energy sector disclose financial and non-financial information in financial statements and the reports of the management board on the activities of the company and the capital group. The financial information disclosed by the companies most often included financial and productive capital. Energy companies are reluctant to disclose information about by-products and waste.

Information on environmental protection and annual reports of oil companies

The chapter presents the definitions of development finance, actors involved in the financing process, factors influencing the development finance concept, and sources of risk and challenges facing development finance. This chapter delves into the realm of development finance, defining it as the funding of initiatives aimed at economic and social advancement in lower- to middle-income nations. It outlines the financial sector’s role in allocating capital and the various actors involved, such as governments, private entities, and civil society. The chapter also discusses the factors influencing development finance, including economic policies, institutional quality, and market conditions. Furthermore, it highlights the challenges and risks associated with development finance, emphasizing the need for strong institutions, sound economic policies, and access to financial markets to manage these risks effectively. The chapter also underscores the importance of development finance in achieving sustainable development goals and addressing global challenges like poverty, infrastructure, health, education, climate change, and innovation. <!----> <!----> <!----> <!---->