The wine industry is not free from environmental concerns. The paper intends to explore the owners/managers’ interest in environmental sustainability issues in their business model and to empirically understand a business model in the wine industry. Taking a qualitative approach, this exploratory study allows us to observe the phenomenon in a natural setting. Eleven interviewees were selected from wineries based in France and Italy. The study reveals that sustainability is an important issue in wine businesses that shapes the business model. Highlighting the environmental aspects of wine production, the four components of a business model, i.e., performance, resources, innovation, and value creation (PRIV), have emerged from the interviews. The sustainability and environmental issues are reflected in business models in the wine industry. The paper explains how these components of a business model work together to ensure sustainability practices by wine producers. This study proposes a model for future applications in winery businesses. The paper helps to understand that wine producers are very keen on environmentally friendly wine businesses.

Under the centuries‐old Place de Bordeaux system for selling the finest wines, winemakers do not sell directly to final consumers or to distributors. Rather, they rely on expert brokers to negotiate with merchants who have a strong knowledge of international markets. Modified in the 1980s with a process to encourage advance sales of wines still in the barrel, this complex arrangement appears decidedly out of step with growing international demand for Bordeaux wine and trends toward direct consumer contact. Yet, interviews with winemakers, brokers, and merchants reveal that wineries remain reluctant to change despite the possibility of increased profits. Respect for tradition, the bonds of trust nurtured over time, and the legitimacy of the Place de Bordeaux—coupled with the fear of not being allowed to re‐enter the market should an experiment with independence fail—continues to lead the region's wine professionals to adhere to the status quo. Assuming a cultural and normative identity that transcends its various components, the market confers intangible benefits to those who take part in it, discouraging their exit.

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La notion de business model apparaît de manière explicite dans la norme IFRS 9 et de manière implicite dans le cadre conceptuel, version 2010 de l’IASB. Néanmoins, la notion de business model reste utilisée avec précaution par l’organisme normalisateur afin d’éviter les abus de la comptabilité d’intention (P. Danjou, 2013). Il semble en effet qu’il y ait une réelle difficulté à concilier l’idéal de neutralité avec la demande d’une information financière permettant de « voir l’entreprise à travers les yeux du management » (G. Gélard, 2008). La question de la représentation fidèle des phénomènes économiques implique que l’information soit complète, neutre et sans erreur. La question du lien entre business model et comptabilité financière semble aujourd’hui faire débat.