The way in which business organisations conduct their activities has changed significantly in recent years, largely influenced by technological progress, digital abundance and the reshaping of the business environment as a whole. The challenges of the new business environment, which is increasingly difficult to define and characterise, are driving managers to include in their business strategies those resources, tools or technologies that can improve efficiency in the process of leveraging the advantages/assets they hold, that can increase competitiveness and enhance performance. Inevitably, a successful business model is associated with a successful management that influences the direction of an economic entity in the process of consolidating its market position and increasing its innovative activity. For this reason, in the current language of business decision-makers we find terms such as innovation, disruption, digital technologies that are increasingly associated with performance and competitiveness. The pragmatic vision of managers and the innovative organisational philosophy are undoubtedly a driver of disruptive business change.  At the same time, entrepreneurial attitudes and corporate innovation are a catalyst in strengthening competitive advantage and, at the same time, organisational performance.