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Publication date: 3 October 2023

Silvia Cantele and Paola Signori

This study aims to analyse the components of sustainable business models (SBMs) in the dairy industry, in relation to firm-relevant organisational features (size, ownership…

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Abstract

Purpose

This study aims to analyse the components of sustainable business models (SBMs) in the dairy industry, in relation to firm-relevant organisational features (size, ownership structure and production process) and through the lenses of the business model framework and the sustainable value exchange matrix (SVEM). This contribution proposes a taxonomy of emerging SBMs and sustainable value creation in the dairy industry.

Design/methodology/approach

This research makes use of a multiple case study approach, with cases selected in collaboration with industry experts. The selected firms are highly committed to sustainability transition. Results are drawn from qualitative data obtained from in-depth interviews and secondary sources. The interpretation phases, initially based on open coding, have been enriched by applying the components of business models (BMs) frameworks and the SVEM, and the analyses have been enhanced through an additional interpretative workshop with experts.

Findings

The authors related the BMs characteristics of some typical dairy firms transitioning to sustainability, using SBM components and taxonomies emerging in the literature, based on the formalisation of sustainability practices, the scope of operations, and the degree of integration of the three dimensions of sustainable value. These findings led to the discovery of three types of SBM in this dairy industry, referred to as “Milky Ways”.

Originality/value

This paper contributes to the scant literature on sustainability in dairy firms, highlighting the different paths followed by small and medium-sized enterprises (SMEs), cooperatives and large companies in remoulding their business models towards sustainability and thus achieving sustainable value creation.

Details

British Food Journal, vol. 125 no. 13
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 11 April 2016

Carlotta Del Sordo, Federica Farneti, James Guthrie, Silvia Pazzi and Benedetta Siboni

Although there is no mandatory requirement for Italian universities to report beyond a financial report, several universities have produced a social report, despite the context of…

541

Abstract

Purpose

Although there is no mandatory requirement for Italian universities to report beyond a financial report, several universities have produced a social report, despite the context of increasing pressure to cut financial resources. This study aims to investigate if Italian state universities produce voluntary social reports and, if so, what they disclose. Also to explore their motivations to do so and the main difficulties encountered.

Design/methodology/approach

Content analysis is applied to the total pool of Italian universities’ social reports obtained. Also, a subsequent online survey was undertaken with preparers of those social reports.

Findings

The findings indicate that a social report is not a common practice in Italian universities. Subsequent online interviews and thematic analysis found that a key individual within the university played a pivotal role in developing a social report. In the pool of reports examined, there were few social and environmental aspects disclosed. Also the respondents to the survey highlighted that the main difficulty in the development of social reports was the lack of systematic collection of non-financial information within the university.

Researchlimitations/implications

The study is limited to the Italian university social reports produced and those answering the online survey.

Originality/value

Most of the prior Italian literature on social reports is normative in nature and focuses on what should be reported, rather than on what was actually reported. This study is an attempt at analysing the pool of Italian universities’ social reports and is useful for understanding how and why organisations voluntarily produce social reports.

Details

Meditari Accountancy Research, vol. 24 no. 1
Type: Research Article
ISSN: 2049-372X

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