Purpose This paper aims to investigate how firms disclose the presentation and content of business model (BM) information in corporate reports to manage their legitimacy in response to European Directive 2014/95. Design/methodology/approach Legitimacy theory is used to identify disclosure...

Purpose The purpose of this paper is to conceptualize the process leading from innovation performance to business performance and, from this basis, facilitate the identification of relevant performance measures. The paper takes its point of departure from a synthesis of the literature around...