A REVIEW OF RESEARCH ON INFORMATION DISCLOSURE OF ENTERPRISE BUSINESS MODELS

Abstract

This paper reviews relevant research on the disclosure of enterprise business model information, exploring its importance, disclosure content, influencing factors, and its impact on enterprise value. As the core operational logic of a company, business models' information disclosure holds significant significance for investors, stakeholders, and the companies themselves. The paper begins by delineating the basic concepts and theoretical foundations of business model information disclosure, followed by an analysis of different scholars' viewpoints and classifications regarding the content of business model information disclosure. Subsequently, the paper discusses the factors influencing the disclosure of enterprise business model information, including internal corporate factors and external environmental factors. Finally, the paper summarizes the impact of business model information disclosure on enterprise value, including enhancing investor confidence, strengthening corporate competitiveness, and promoting sustainable development. By reviewing existing research, this paper aims to provide theoretical support and research directions for future studies to further advance the refinement and development of business model information disclosure.