What is progressive business?

This introductory chapter signposts the rationale, framework and case study contents of the book. Firstly, we offer an overview of the need for new more progressive business models than the mainstream which exists at present, identifying the current challenges facing business in Europe and beyond in its international ramifications. To remedy these challenges, we present our alternative vision of progressive business functioning, whose basic criteria comprise ecological sustainability, respect for future generations, and pro-socialness. Then, synopses of our case examples follow

Caffee Making as Art: : illycaffè

illycaffè, the family-owned Italian company located in Trieste, produces and sells a unique single blend of premium-quality coffee (i.e., the illy coffee) worldwide. Its blend is sold in more than 140 countries in all continents. In 2015, at the consolidated level, the operating revenue (turnover) was 448,305,897 Euros (+12.98 percent compared to 2014), sales were 437.1 million Euros (+11.85 percent on 2014), net income reached around 3.7 percent of turnover (16,570,614 Euros: +38 percent in comparison with 2014), and employees were 1,177 (+8.58 percent compared to 2014). Exports accounted for more than 60 percent of total sales (Amadeus Database, 2016; illycaffè, 2016a, pp. 6-7 and p. 102; illycaffè, 2016b; Scarci, 2016a, 2016b). Thus, thanks to a real “obsession” for quality, from coffee beans to coffee cups (Illy, 2015a), illycaffè has advanced a winning and innovative business model, which has contributed to radically change the entire coffee sector (Fontevecchia, 2013; Illy, 2015a, p. 91 and p. 203)

Sostenibilità, impresa e performance. Un nuovo modello di evaluation and reporting

Sviluppo sostenibile e impresa: una relazione forte che deve spingere le aziende a modificare strategie e comportamenti in ambito economico, sociale e ambientale. Per le imprese, infatti, l'obiettivo dinamico della sostenibilità è coerente con il fine ultimo di creazione del valore e ne assicura la funzionalità duratura. Si tratta, allora, di integrare le tradizionali misure economiche con appropriati sistemi di evaluation and reporting per monitorare le performance sociali e ambientali e valutare il grado di sustainability delle organizzazioni. Nel testo vengono presentate le esperienze più avanzate in questo campo, frutto anche dell'attività decennale del centro SPACE dell'Università Bocconi: dal bilancio ecologico territoriale al social reporting, dalla contabilità sociale all'environmental accounting, dal bilancio ambientale al bilancio di sostenibilità, dai sistemi informativi integrati ai key performance indicators

SERS-SPACE: un nuovo modello di evaluation and reporting della sostenibilità d’impresa

L'impresa crea valore quando orienta la propria gestione verso l'obiettivo della sostenibilità. Questo richiede la messa a punto di adeguati sistemi di sustainability accounting. Da ciò deriva la proposta del modello SERS - Sustainability Evaluation and Reporting System, sviluppato nell'ambito di SPACE

The governance of global supply chains

This chapter aims at investigating the impact that more sustainable sourcing policies carried on by many multinational companies are having on the local suppliers. Thus, it is crucial to understand the process through which CSR is coming to developing countries, to investigate the effects triggered by CSR strategies on the enterprises that are managing to comply with international standards and regulations, and to assess the effectiveness and feasibility of these binding CSR policies. Actually, CSR is reaching Southern enterprises as a mandatory requirement for the continuation of business relationships with foreign partners. So, instead of promoting more advanced business practices, the need for sustainability risks becoming an unaffordable barrier to entry for local suppliers. Within this context, balanced and supportive relationships along the supply chain and between local suppliers and their stakeholders seem to be needed to foster new solutions to achieve sustainability targets. More collaborative models of governance based on innovative partnerships could be the way to help firms in developing countries to address new sourcing requirements, to get support from their stakeholders, and to improve their reputation in the international markets