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Erscheinungsjahr: 
2025
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[Journal:] Administrative Sciences [ISSN:] 2076-3387 [Volume:] 15 [Issue:] 3 [Article No.:] 113 [Year:] 2025 [Pages:] 1-24
Verlag: 
MDPI, Basel
Zusammenfassung: 
Background: A business plan (BP) is an essential tool for companies, supporting strategic planning, financial acquisition, and stakeholder communication. Despite its importance, BP drafting lacks a standardized approach in both academic research and business practice. This study aims to develop a conceptual framework for BP drafting by integrating theoretical perspectives with empirical insights from practitioners. Methods: A qualitative research design was employed, involving 15 semi-structured interviews with experts from banks, companies, consultancy and audit firms, and investment firms. Data were analyzed using the Gioia methodology to identify recurring themes and patterns in BP drafting practices. Results: Findings reveal the absence of a universal BP standard, but highlight common principles regarding structure, authorship, and time horizons. Most BPs adopt a structured yet flexible approach, combining strategic top-down guidance with operational bottom-up input. The predominant time horizon is 3-5 years, with longer periods in capital-intensive industries. External BP auditing is uncommon, except in M&A and investment contexts. ESG considerations are increasingly relevant but inconsistently applied. Conclusion: This study contributes to the literature by proposing a structured BP drafting framework that bridges the gap between theory and practice. Practical recommendations are provided to enhance BP quality and methodological rigor.
Schlagwörter: 
business plan
conceptual framework
Environment Social Governance (ESG)
Gioia methodology
planning
qualitative research
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