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              <p>The business model concept gives a better understanding of the value creation drivers and should therefore play a central role in firms’ financial reporting. This paper studies French CAC40 firms’ voluntary disclosure practices. Content analysis of firms’ annual reports shows that they already disclosure significantly on their business model but mostly in a narrative way and without any forward looking impact on performance. Results underline a large variability in firms’ practices that usual voluntary disclosure’s theories fail to explain.</p>
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              <p>Le business model est un concept permettant de mieux comprendre la manière dont les entreprises créent de la valeur et constitue ainsi un élément pertinent de la communication financière des entreprises. Cet article étudie les pratiques de divulgation volontaire des entreprises du CAC40. Une analyse du contenu des documents de références montre que les entreprises communiquent déjà de façon significative sur leurs business model mais plutôt de manière narrative et sans en indiquer l’impact sur les performances futures. Les résultats obtenus soulignent une grande hétérogénéité des pratiques que les théories habituellement mobilisées pour expliquer la communication volontaire des entreprises ne permettent pas de justifier.</p>
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