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A business model consists of specific components that enable the presentation of the path and tools for creating value or its loss in the activities of enterprises. Classically, from the accounting science research point of view and in accordance with the disclosure map proposed by the International Integrated Reporting Council (IIRC), there are four main components of a business model: inputs (capitals), business activities, outputs and outcomes. The research subject presented in the paper is inputs, which includ...

Background: The role of reporting on non-financial data and Corporate Social Responsibility (CSR) is constantly growing. Environmental information is of great importance for this information. There are no proposals for methods of obtaining this information using the existing accounting information system. For this purpose, the author proposes to use the pro-ecological value chain, which then can be a good ?base? in generating management environmental reports. Methods: The author used literature analysis in the fie...