Business model innovation for sustainability and social impact

The purpose of this paper is to investigate whether the social cooperative model that also involves food and beverage products can be considered a sustainable model. The authors studied the Italian social cooperative Arcobaleno of Turin, implementing the sustainable business model in the food industry with a specific focus on the human resources factor in the group context and focusing on some more relevant aspects concerning the consolidated statement of the financial statements. The study highlights social output; market dimension and non-market dimension of the consolidated group provide a major in-depth study of SROI model approach. It is based on accounting measures of production, based on the resources used, measurements of performance using indicators, according to the principles of cost- efficiency analysis (CEA) and the monetary valuation of production approach based on the cost-benefit analysis (CBA). The model and the analysis of social impact can have implications throughout Europe where social cooperatives are already widespread. The effect of this model has an effective impact overall economic system. The percentage of disadvantaged workers involved in the consolidated group allows for social allocation and better social reintegration. The analysis allows, also through practical evidence, to overcome the limits linked to the measurement of the innovative performance of social innovation in the food sector. The development and diffusion of social cooperatives with the elements highlighted in the analysis allow the development of sustainable models that consider the respect and the valorisation of human resources.