Our first case study.
Abstract:
"The aim of this case study is twofold. Firstly, that of observing how Aboca has structured its activities and ESG practices to create shared value for all its stakeholders. Secondly, that of performing an ESG reporting performance comparative analysis for Aboca, with two comparable companies.
The first chapter introduces Aboca’s history, followed by an analysis of the vision and the mission, organisational chart and leadership style implemented. The second chapter describes Aboca’s vertically integrated value chain, composed of its research and development, agriculture, production, and distribution activities, by focusing on the ESG practices implemented. The third chapter presents the evolution of Aboca’s ESG reporting and operational performance from 2018 onwards. More specifically, the tracked and commented disclosed KPIs and results, directly related to Aboca’s public benefit goals. Finally, the last chapter provides a comparative ESG reporting performance analysis. Aboca’s ESG reporting scope is analysed and compared with two selected comparable companies through the World Economic Forum ESG reporting framework. After a description of the methodologies and the critical choices and hypothesis for the analysis, we provide an evaluation for the Environmental, Social, and Governance pillars."
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