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Downright course
Conceptually, They should mean the same thing. To please your boss you must develop the business to achieve its goals which is the boss's job as well.
If you have to do either of them, then your boss's goals are not aligned to the business goals, in which case, if you even please your boss, both of you will need to start looking for another opportunity because if the business didn't collapse, both of you will be forced out.
It is extreamly important to develop business as the boss can be changed at any time but the business achievement will be credited to the achiever.In some cases the promotions are achieved by pleasing the boss but that opportunity is short lived and does not glogify the individual.Achievement is always recognized irrespective of good boss or bad boss.Infact if the boss doed not recognize the achievement then he is not fit for being boss at all the time.
T.K.Chattopadhyay