Business model

The undertaking’s system of transforming inputs through its activities into outputs and outcomes that aims to fulfil the undertaking’s strategic purposes and create value over the short-, medium- and long-term.

ESRS use the term ‚Äúbusiness model‚ÄĚ in the singular, although it is recognised that undertakings may have more than one business model.

Related keywords
Business relationships
Stakeholder engagement
Sustainability statement
Resource outflows

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