Business model

• Conciseness
• Connectivity of information

Key observations:

ACCA presents the company business model, highlighting all of the key components which integrate to create value for the ACCA. The Report then goes onto highlight the key resources which the business relies on to create value, demonstrating the critical relationships present.

The ACCA develops the discussion to discuss how these critical resources – which are later referred to as capitals – are being developed to demonstrate the progress the business is making.