Traditional financial reporting primarily discloses information about assets, equity, liabilities and financial situation of an enterprise. Simultaneously, socio-economic changes are prompting enterprises to implement business reporting towards disclosing activities for sustainable development and information about the business model in non-financial reporting. Shaping of an enterprise’s business model is carried out in the spirit of sustainable development, which is beginning to dominate the strategies of many large enterprises. At the same time, the concept of the business model and its reporting have still not been characterized in detail or standardized, which limits transparency and the usefulness of information. These phenomena provided an incentive to undertake the research on the business model reporting. The overall goal of this study is to expand research on disclosures about the business model in the corporate reporting of Polish listed companies, as well as to indicate the degree and directions of development of this subject against the background of the accounting system. The study also addresses the epistemological goal by entering the discussion on reporting about the business model. The research uses the financial statement content analysis method and the statistical method (Spearman’s correlation). The scope of disclosures about the business model are examined in integrated reports, consolidated reports, management reports, non-financial data reports and CSR reports of Polish companies listed on the stock market. This information is examined according to its four main components: inputs, business activities, outputs and outcomes. The correlation between the number of audited disclosures and selected economic and similar parameters characterizing enterprises (total assets, performance, board, EBITda, equity and liabilities) is also studied. The research reveals that entities preparing an integrated report demonstrate a greater number of disclosures of business model components in selected economic categories than entities that do not prepare such a report. Thus, the companies preparing an integrated report follow the mainstream of stakeholder theory, opting for a more descriptive reporting approach, accessible to a wider group of users. Moreover, business model information is often reported in a highly random manner. Simultaneously, descriptive forms of business model disclosure prevail over numerical ones, although not to a large degree. The findings also confirm that there is a positive correlation between the detail of disclosures about the business model and selected economic parameters of an enterprise (the strongest with total assets, board and EBITda). Thus, it becomes possible to recognize that large enterprises with a strong and stable structure of assets follow specific, more detailed reporting patterns aimed at sustainable development of reporting. At the same time, they are more likely to expand the scope of disclosures compared to smaller enterprises. This investigation responds to the interest of enterprises and other stakeholders in the reporting spectrum by increasing market information efficiency and transparency. Findings can also be used by standards setters, while providing new rules and regulations.

Background: Socio-economic changes prompt companies to disclose their sustainable development activities in the reporting, showing that they balance three capitals—economic, environmental, and social. On the other hand, while formulating strategies and goals, they consider the company’s widely understood environment, where its stakeholders are essential. As a result, the transparency and usefulness of the reported information are limited. Methods: The study employed financial statements’ content analysis and a statistical method (rank Spearman correlation, Shapiro–Wilk test). The percentage of change in critical areas for reporting transparency on financial assets was analyzed, before and during the SARS-CoV-2 pandemic. Results: The research indicated that the identified critical reporting areas concerning financial assets showed a greater value change during the pandemic. Correlations between the accounting value of the company and the same critical reporting areas were significant. Conclusion: It has been shown that larger companies can use more accounting policy instruments; therefore, the reporting transparency on financial assets is potentially lower for these companies. The transparency of the surveyed corporate reports during the pandemic was lower.

Driven by the increasing importance of sustainable development, Environmental Management Accounting (EMA) has become a key focus in modern accounting. However, the factors influencing EMA use and its relationship with Business Process Management (BPM) remain underexplored. This study aims to identify the organizational factors that determine EMA intensity and to empirically examine its correlation with BPM—a relationship that has been theorized but not yet empirically verified. The research is based on a survey of 746 practitioners across 26 countries, conducted in December 2024. Data analysis involved k-means clustering validated by one-way ANOVA with Tukey’s HSD post hoc tests and Spearman’s coefficients. The results show that EMA intensity is highly dependent on organizational context. Four distinct profiles were identified: “Market Leaders,” “Laggards,” “Micros,” and “Average.” Additionally, high EMA intensity (mean = 3.25) strictly correlates with larger company size, greater technological sophistication, and decentralized decision-making, as seen in the “Market Leaders” group. Conversely, “Micros” and “Laggards” demonstrated significantly lower adoption levels (means of 2.15 and 1.37, respectively), suggesting that resource availability and technology are prerequisites for advanced EMA. Notably, no link was found between EMA intensity and environmental uncertainty. Importantly, the study provides new empirical evidence of a significant positive relationship between EMA and BPM intensities. These findings indicate that standardized reporting regulations (e.g., EU CSRD) may disproportionately burden smaller, less technologically advanced organizations. Therefore, policymakers should combine environmental mandates with support for digitalization, especially in developing economies where organizational maturity often necessitates capacity-building initiatives.

Assessing the quality of financial statements is a complex issue and requires a broad range of measurements using models, proxies, qualitative characteristics, and other components. This study discusses one of the financial statement quality components that the authors called reporting comprehensiveness. The authors have not found a study examining the comprehensiveness of risk reporting in the literature; thus, they consider the model and information derived from the model to be an original contribution to the international discussion on risk. Furthermore, correlations between the risk information comprehensiveness of financial assets and the company value, calculated with accounting methods, were analyzed. This is also considered a research-added value. It has been proven that: Information comprehensiveness about the risk of financial assets is a variable depending on the value of the company, calculated using accounting methods, and the SARS-CoV-2 pandemic affected the reporting comprehensiveness about the risk of financial assets. The research methods include analyzing the financial statements of 24 Polish companies listed on the Warsaw Stock Exchange in 2018–2021 and building the model for reporting comprehensiveness, statistical methods–Spearman’s rank correlation, Shapiro–Wilk test, literature review and analysis. <!----> <!----> <!----> <!---->

This paper reviews and assesses the factors that determine the intensity of Business Process Management (BPM) usage. The aim of the research is to identify which factors influence the degree of BPM implementation. The main hypothesis posited is that it is possible to identify the factors associated with higher BPM intensity. A survey was conducted with 746 respondents from around the world. The results from Spearman's rank correlation indicate a positive relationship between the intensity of BPM usage and the strategies implemented to enhance the maturity of operational processes, as well as a positive correlation between BPM intensity and Activity-Based Costing. The Chi-Square Test results show that the intensity of BPM usage varies across different sectors. The Utilities and Health Care sectors represent the largest share of firms engaged in BPM, while the Consumer Staples and Industrials sectors exhibit comparatively lower levels of BPM intensity. The results of Ordinal Logistic Regression indicate that company size and the level of technological sophistication in operational activities are strong positive drivers of BPM intensity. Additionally, participation in strategy formulation and implementation, along with decentralized decision-making have a moderate and positive impact on BPM usage. Conversely, organizational culture and company age are negatively associated with the likelihood of achieving higher BPM intensity. The main contribution of this study is the identification of specific, statistically significant drivers of BPM intensity. However, it is important to note that the research relies on self-reported data, which may be subject to biases or inaccuracies. Another limitation is that this study focused exclusively on respondents from 26 countries. In some of these countries, survey response rates are low.