Academic literature on the topic 'Triple bottom line report: Knowledge management'
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Journal articles on the topic "Triple bottom line report: Knowledge management"
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Mason, W. K., K. Lamb, and B. Russell. "The Sustainable Grazing Systems Program: new solutions for livestock producers." Australian Journal of Experimental Agriculture 43, no. 8 (2003): 663. http://dx.doi.org/10.1071/ea02087.
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The Sustainable Grazing Systems (SGS) Program was established in 1996 to address the issues of declining pasture productivity and sustainability in the high rainfall zone (>600 mm/year) of southern Australia. The program goal was that 'by June 2001, at least 2000 producers in the high rainfall zone will have adopted changes to their grazing systems that can be shown to be at least 10% more profitable, and more sustainable, than those used prior to participating in SGS. A further 5000 producers will have trialed at least part of the recommended changes'. There were 4 interacting activities within SGS, collectively focused on delivering this goal. These were: (i)�a National Experiment to develop the principles and quantify the relationships; (ii) a regional producer network to determine and deliver on local producer priorities; (iii) training and skills development courses; and (iv) integration and management to ensure the goal was met in an efficient and effective manner. Producer input and ownership were considered essential and were built in at all levels of program activity and management. Independent surveys confirmed that SGS assisted large numbers of producers to make substantial change in farm practices. SGS met its goal by developing and delivering knowledge about more profitable and sustainable grazing systems to a network of almost 10 000 livestock producers across southern Australia. Critical elements of SGS included research, skills training and support for producer groups, on-farm trials and demonstrations, and farm-walks for producers to share information and experiences. A 'triple bottom line' approach was adopted to assess and report on the impacts of the program on the financial, social and environmental capital of the grazing industries in the high rainfall zone. In keeping with the triple bottom line approach, this special edition contains papers that report on biophysical, economic, environmental and social aspects of the program.
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Vieira, Fátima L., Paulo A. Vieira, and Denis A. Coelho. "A Data-Driven Approach to Development of a Taxonomy Framework for Triple Bottom Line Metrics." Sustainability 11, no. 9 (May 13, 2019): 2717. http://dx.doi.org/10.3390/su11092717.
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This paper proposes a data-driven approach to develop a taxonomy in a data structure on list for triple bottom line (TBL) metrics. The approach is built from the authors reflection on the subject and review of the literature about TBL. The envisaged taxonomy framework grid to be developed through this approach will enable existing metrics to be classified, grouped, and standardized, as well as detect the need for further metrics development in uncovered domains and applications. The approach reported aims at developing a taxonomy structure that can be seen as a bi-dimensional table focusing on feature interrogations and characterizing answers, which will be the basis on which the taxonomy can then be developed. The interrogations column is designed as the stack of the TBL metrics features: What type of metric is it (qualitative, quantitative, or hybrid)? What is the level of complexity of the problems where it is used? What standards does it follow? How is the measurement made, and what are the techniques that it uses? In what kinds of problems, subjects, and domains is the metric used? How is the metric validated? What is the method used in its calculation? The column of characterizing answers results from a categorization of the range of types of answers to the feature interrogations. The approach reported in this paper is based on a screening tool that searches and analyzes information both within abstracts and full-text journal papers. The vision for this future taxonomy is that it will enable locating for any specific context, discern what TBL metrics are used in that context or similar contexts, or whether there is a lack of developed metrics. This meta knowledge will enable a conscious decision to be made between creating a new metric or using one of those that already exists. In this latter case, it would also make it possible to choose, among several metrics, the one that is most appropriate to the context at hand. In addition, this future framework will ease new future literature revisions, when these are viewed as updates of this envisaged taxonomy. This would allow creating a dynamic taxonomy for TBL metrics. This paper presents a computational approach to develop such taxonomy, and reports on the initial steps taken in that direction, by creating a taxonomy framework grid with a computational approach.
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Luiten, Sylvie-Cecile. "Corporate social responsibility and consumerism: case examples from Hyatt, Scandic and Walt Disney." Worldwide Hospitality and Tourism Themes 12, no. 5 (July 23, 2020): 547–62. http://dx.doi.org/10.1108/whatt-06-2020-0045.
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Purpose The concepts of corporate social responsibility (CSR) and their link to the United Nations sustainable development goals (UN SDGs) are increasingly important, however prior research on this topic is limited, especially in the hospitality industry. The purpose of this paper is to contribute to greater knowledge on the subject and determine how other hospitality organizations should move forward the two topics were researched using a framework relating to the triple-bottom-line concept with reference to case studies of three hospitality corporations – Hyatt Hotels Corporation, Scandic Hotels AB and the Walt Disney Company. Design/methodology/approach Most large hotel corporations now report their CSR activities on their corporate websites, which is the most accessible format to find information on activities, and so secondary research was conducted to draw on this. Additional secondary research was undertaken from October 2019 – May 2020 using a number of journal databases including Sage Journals, Emerald Journals, the E-library of the UNWTO and Taylor and Francis Academic Journals. Third-party sites were also leveraged including CSR-Hub, The United Nations and Forbes. Findings While all three corporations mention their efforts in relation to the sustainable development goals, commitment on what activities contribute to which goals was difficult to discern. Furthermore, while there are some activities that all three contribute to, there are many best practices that could be shared across the industry. Originality/value Though the research was limited to secondary sources, the topic is largely unresearched and has the potential to suggest best-practices available more widely across the industry.
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Venkatraman, Sitalakshmi, and Raveendranath Ravi Nayak. "Relationships among triple bottom line elements." Journal of Global Responsibility 6, no. 2 (September 14, 2015): 195–214. http://dx.doi.org/10.1108/jgr-04-2012-0013.
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Purpose – The purpose of this paper is to gain more insight of the nature and strength of relationships among the three triple bottom line (TBL) outcomes, namely corporate environmental performance outcome (CEPO), corporate social performance outcome (CSPO) and corporate financial performance outcome (CFPO) and to evolve a roadmap for integrating sustainable business practices that facilitates in managing and improving their sustainable performance. Literature reports that currently businesses try to achieve economic, social and ecological goals independently resulting in silos. The interrelationships of TBL elements have not been explored and integrated. The literature has already pointed out that to achieve corporate sustainability, managers need to integrate TBL goals in all their business decisions. However, the question remains – how to integrate these three competing goals and this paper attempts to answer this question. Design/methodology/approach – In the research design, the authors use a quantitative research methodology with data collected by means of a survey questionnaire that included both descriptive and exploratory flavour. The empirical study examines the relationships of TBL elements as perceived by 85 different Australian-based large, medium, as well as small business organisations. The data collected were analysed by performing factor analysis on 21 items resulting in three latent factors that were aligned to TBL outcomes and the correlations among them were analysed to assess their interrelationships. Findings – The results of the study report weak, positive relationships existing between the TBL. This result has useful implications well-supported by the qualitative feedback. The paper argues that Australian managers do not see any strategic advantage in pursuing “beyond compliance” sustainable business practices, as they perceive no added value to their organisations’ financial performance outcomes. Integrating economic, social and ecological performances is seen as an additional management burden. Originality/value – While most of the TBL studies conducted worldwide focus on predominantly assessing large organisations toward responsible and sustainable business practices, this paper considers large, medium as well as small businesses. Also, economic, social and environmental issues are explored by organisations individually, while this study investigates their inter-connections. Through the empirical study, this paper provides recommendations and proposes a four-step roadmap with the participation of quality circles that would facilitate the integration of the social responsibility and environment protection practices into the core business operations paving way towards achieving corporate sustainability.
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Caldicott, Rodney W., Tania von der Heidt, Pascal Scherrer, Sabine Muschter, and Antonia Canosa. "Airbnb – exploring triple bottom line impacts on community." International Journal of Culture, Tourism and Hospitality Research 14, no. 2 (March 16, 2020): 205–23. http://dx.doi.org/10.1108/ijcthr-07-2019-0134.
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Purpose This paper aims to purposely place community and its stakeholders at the forefront of an investigation of positive and negative social, economic and environmental impacts of the sharing economy in the specific context of Airbnb by drawing upon the triple bottom line (TBL) framework of sustainability. Design/methodology/approach A qualitative enquiry through a “scoping approach” with the search of relevant electronic databases identified a range of conceptual and empirical studies in the period from 2008 to 2018 informing a profile focussed on the triple bottom line impacts. Findings The criteria limited search yielded 23 focal articles, which investigated or discussed Airbnb impacts on local communities. Analysis of these articles informed a three-pillar tabulation of positive and negative impacts, which are presented against four key stakeholder groupings. Research limitations/implications The study is exploratory, and further research, especially confirmatory research, is recommended. Practical implications The study’s value extends to praxis. Guided by findings, real-time planning and policy-making are already underway within the authors’ community. Additionally, an extension project, as requested by the community, is now investigating direct traditional accommodation provider impacts. Social implications Understanding of the social issues concerning Airbnb and indeed, the wider sharing economy, is broadened through identified need for further social impact research. Originality/value To the best of authors’ knowledge, this is one of the first studies to apply a “scoping approach” to holistically illuminate the positive and negative impacts of Airbnb at the micro-level in each of the three domains of sustainability. The research methodology is shown to be effective, with positive community impact, and will easily adapt to other destinations grappling with policy decisions.
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Avkiran, Necmi K. "Modelling knowledge production performance of research centres with a focus on triple bottom line benchmarking." International Journal of Business Performance Management 8, no. 4 (2006): 307. http://dx.doi.org/10.1504/ijbpm.2006.009611.
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A.O. Dos Santos, Maria, Göran Svensson, and Carmen Padin. "A “fivefold bottom line” approach of implementing and reporting corporate efforts in sustainable business practices." Management of Environmental Quality: An International Journal 25, no. 4 (June 3, 2014): 421–30. http://dx.doi.org/10.1108/meq-04-2013-0026.
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Purpose – The purpose of this paper is to describe a “fivefold bottom line” approach in implementing and reporting corporate efforts of sustainable business practices. Design/methodology/approach – This viewpoint from industry is based on the content analysis of the South African retail chain Woolworths. The data are gathered and derived from the company's comprehensive annual and sustainability reports from 2008 to 2011 and the company's press releases for this period focusing on their efforts of implementing and reporting sustainable business practices. Findings – A lesson learned from the presented “fivefold bottom line” approach to implement and report their corporate efforts of sustainable business practices is that it is adapted to fit and make sense in a specific market and society. The triple bottom line approach is usually derived from, or commonly based upon, a western perspective on the market and society in literature. Research limitations/implications – The authors argues that insights from industry of implementing and reporting sustainable business practices based upon different corporate “bottom line” approaches are required in literature. Practical implications – The authors propose that the “triple bottom line” approach may need to be commonly adapted to the country and cultural context in focus, which is not normally done, but templates are used. Originality/value – Triple bottom line reporting tends to follow common approaches how it is done. There is rarely seen adapted or modified “bottom line” approaches to specific market and societal characteristics in literature.
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Venkatraman, Sitalakshmi, and Raveendranath Ravi Nayak. "Corporate sustainability: an IS approach for integrating triple bottom line elements." Social Responsibility Journal 11, no. 3 (August 3, 2015): 482–501. http://dx.doi.org/10.1108/srj-11-2013-0136.
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Purpose – The purpose of this paper is to investigate the inter-relationships among three triple bottom line (TBL) outcomes of corporate sustainability, namely, corporate environmental performance outcome (CEPO), corporate social performance outcome (CSPO) and corporate financial performance outcome (CFPO), with the aid of an empirical study conducted in Australian businesses. The paper also aims to provide a roadmap for integrating sustainable business practices using information systems (IS) approach of continuous improvement lifecycle. Current business practices try to achieve economic, social and ecological goals independently as silos due to the individual operational challenges posed by each of these TBL principles. Design/methodology/approach – The research design mainly adopts a quantitative research methodology with data collected by means of a survey questionnaire that included both descriptive and exploratory flavour. The empirical study examines the relationships of TBL elements as perceived by 85 different Australian-based large, medium as well as small business organisations. The data collected were analysed by performing factor analysis on 21 items, resulting in three latent factors that were aligned to TBL outcomes and the correlations among them were analysed to assess their inter-relationships. Findings – The results of the study report weak and positive relationships existing between the TBL elements, with insights gained through the study leading towards useful implications that are well-supported by the qualitative feedback. The empirical study has also resulted in providing practical recommendations and an implementation framework consisting of a four-step roadmap with the participation of quality circles within an IS approach. Practical implications – The study focuses on inter-relationships and integration of TBL elements in Australian businesses. This could be extended to other businesses in different countries. The proposed roadmap with a continuous improvement cycle of system implementation steps facilitates any organisation to adopt an incremental integration of the social responsibility and environment protection practices within its core business operations for achieving corporate sustainability. Originality/value – While most of the TBL studies conducted worldwide focus on predominantly assessing large organisations towards responsible and sustainable business practices, this paper considers large, medium and small businesses. The research methodology adopted in this study as well as the proposed IS approach with quality circles add value to a growing body of literature with a recent increasing focus on integrated approaches for corporate sustainability.
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Braccini, Alessio, and Emanuele Margherita. "Exploring Organizational Sustainability of Industry 4.0 under the Triple Bottom Line: The Case of a Manufacturing Company." Sustainability 11, no. 1 (December 21, 2018): 36. http://dx.doi.org/10.3390/su11010036.
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There is an increasing interest in sustainability practices for organizations. Organizations act sustainably when they support the three dimensions \of the triple bottom line. Industry 4.0 (I40) promises to afford organizations to act sustainably. However, few empirical pieces of research targeted the impact of I40 on the social, economic, and environmental dimensions of sustainability. Our investigation considered the adoption of I40 in a manufacturing company which we analyzed as a single case study. We describe the level of I40 adoption and the process through which the unit has adopted them. Our case confirms that I40 applications support the triple bottom line through the improvement of productivity and product quality (economic), continuous energy consumption monitoring (environmental), and safer work environment and less intense work-load and job enrichment (social). We contribute to the literature by identifying two trajectories of interaction among the three dimensions of the triple bottom line in the shift from a traditional manufacturing company to a knowledge-intense organization. In the trajectories found, the three dimensions of sustainability influence and reinforce each other.
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Nursimloo, Sandira, Dinesh Ramdhony, and Oren Mooneeapen. "Influence of board characteristics on TBL reporting." Corporate Governance: The International Journal of Business in Society 20, no. 5 (June 5, 2020): 765–80. http://dx.doi.org/10.1108/cg-06-2019-0187.
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Purpose This paper aims to investigate the influence of board characteristics on triple bottom line (TBL) reporting, both at aggregate and component level (environment, social and economic) for the top 50 companies in New Zealand. Design/methodology/approach Content analysis is used to create reporting indexes for 2016 and 2017, which serve as proxy for TBL reporting. Regression analysis is then used to investigate the association between board characteristics and TBL reporting, along with its separate components. Findings This paper finds significant positive associations of TBL with profitability and firm size; environmental bottom line with board size and profitability; social bottom line with board size, profitability and firm size; and economic bottom line (ECO) with firm size. A significant negative association is found between ECO and leverage. Practical implications This study provides incentives for companies to adopt TBL reporting as the findings show a positive association between the extent of reporting and profitability. This implies that companies should improve their level of reporting while ensuring that voluntary disclosures show a true and fair view to maintain a healthy relationship with their stakeholders. Originality/value To the best of the authors’ knowledge, this study is the first attempt to investigate TBL reporting along with its separate dimensions in the NZ context. It takes into account recent changes that occurred in the corporate environment in New Zealand as well as new practices that emerged in the world, especially the diffusion of the Global Reporting Initiative and the International Integrating Reporting Council Framework.
Dissertations / Theses on the topic "Triple bottom line report: Knowledge management"
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Coelho, Jose Flavio Guerra Machado, and f. coelho@bigpond com. "SUSTAINABILITY PERFORMANCE EVALUATION MANAGEMENT SYSTEMS MODEL FOR INDIVIDUAL ORGANIZATIONS AND SUPPLY CHAINS." Central Queensland University, 2006. http://library-resources.cqu.edu.au./thesis/adt-QCQU/public/adt-QCQU20060720.094327.
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The title of the research is Sustainability Performance Evaluation Management Systems Model for Individual Organizations and Supply Chains. This research has achieved its aim to develop and demonstrate the practical implementation of a simple and objective sustainability performance evaluation management system model for individual organizations and supply chains. It has resulted in the recognition that a new concept Network of Interested Partners underpins the achievement of sustainability. The term acknowledges the interdependence and reflects the essential cooperation that must be achieved between business organisations, their commercially related entities and the local community if progress towards sustainability is to be achieved. It therefore encompasses and extends the concept of a supply chain as currently used.
Sustainable Development is defined by the World Commission on Environment and Development as development, which meets the needs of the present without compromising the ability of future societies to meet their own needs. Organizations, as part of human activities, also have to be sustainable. The sustainability of organizations is directly linked to the continual improvement of business performance. Many organizations have found a way to improve performance through the establishment of management systems. International Organization for Standardization (ISO) standards are recognized worldwide as reliable and efficient tools for the implementation of management systems. However, they do not always result in the desired improvement in outcomes. Therefore, if the required improvement of business performance is to be achieved, improved methodologies for development and implementation of performance evaluation (PE) processes are necessary. These methodologies must take into consideration sustainability principles. They also have to be applicable to individual entities and supply chains, with or without management systems in place. Supply chains are important because it is being increasingly recognized that overall supply chain performance is a means of adding value and competitive advantage to all businesses.
In the first part of the research a performance evaluation model or PE (version 1 model) was developed. This was used as criteria to compare and evaluate existing performance evaluation processes and outcomes of individual organisations and their respective supply chain within the Gladstone region, Australia. Questionnaires have also been used to identify and evaluate the needs of the interested parties in relation to the organizations and supply chains business performance and processes of performance evaluation.
All the information provided in the first part of the research was used by the researcher to develop the Sustainability Performance Evaluation Management Systems model or SPEMS (version 2 model). This incorporates the concepts of Network of Interested Parties/Partners. In particular, one of the outcomes is recognition that organizations need to establish partnerships if effective supply chain performance improvement is to be achieved. Therefore the establishment of partnerships has become a key requirement for the implementation of SPEMS.
The establishment of partnership among participants of a supply chain of Gladstone and implementation of the eight first steps of the SPEMS (version 2 model) in this supply chain was commenced successfully through workshops. The supply chain was formed by commercial organizations, government entities and interested parties from the community. SPEMS requires that partners all have the same level of ownership and authority in the decisions of the supply chain.
Some new terms and their definitions have been created within the research to support the new SPEMS model. They include: Network of Interested Partners, sustainability for organizations, sustainability KPI and sustainability friendly organizations.
All of the above are encompassed within the final SPEMS (version 3 model).
Book chapters on the topic "Triple bottom line report: Knowledge management"
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Lontone, Anita, Raimonds Ernšteins, Līga Zvirbule, Māra Lubuze, and Valdi Antons. "Sustainability Triple Bottom Line Management Enhancement for Municipal Level: Integrated Governance Environment Dimension." In Sustainable Development, Knowledge Society and Smart Future Manufacturing Technologies, 331–41. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-14883-0_25.
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Muñoz Pascual, Lucía, and Jesús Galende. "The Impact of Triple Bottom Line on Sustainable Product Innovation." In Knowledge Management for Corporate Social Responsibility, 105–24. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4833-2.ch006.
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Developing the pathways that lead to sustainable innovation in SMEs represents an important aspect of the business world and society. The aim of this chapter is to verify the relations and pathways that lead to sustainable product innovation performance while considering all three pillars of the triple bottom line approach. This study proposed a mixed methods approach to identify the antecedents of sustainable product innovation performance. The model was used to measure the effects of the three pillars of the triple bottom line: economic, social, and environmental developments. The model was also designed to account for the firm's type (public limited companies vs. general partnerships). The authors determined whether a firm's type moderates the effects of the three pillars. They identified alternative configurations of conditions and determined those that are likely to lead to sustainable product innovation performance. The findings show that social and environmental developments are two important antecedents for product innovation performance, and they contribute to different pathways.
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Sony, Michael. "Lean Supply Chain Management and Sustainability." In Advances in Logistics, Operations, and Management Science, 57–76. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8970-9.ch004.
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Lean supply chain management is one of the emergent fields of interest among academics and practitioners. Many organizations are using Lean principles in their supply chain. However, the success of the initiatives is mixed. The purpose of this chapter is to evaluate existing literature on Lean supply chain management and sustainability to construct a model for sustainable implementation of Lean supply chain management through an integrative review. An integrative review methodology is followed to review the existing 39 literature to construct a sustainable LSCM model. This chapter further discusses the integration philosophy of eight pillars of Lean supply chain management with sustainability using the triple bottom line approach. This is the first chapter as per the knowledge of the author to discuss the issues of sustainability in Lean supply chain management.
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Calhoun, Jennifer, and Alecia Douglas. "An Analysis of Hospitality and Tourism Research." In Handbook of Research on Global Hospitality and Tourism Management, 359–81. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-8606-9.ch019.
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Learning organizations (LOs) have been identified as an innovative practice essential for global businesses to not only effectively compete in today's dynamic environment but also to achieve and maintain a sustainable competitive advantage and increase overall firm performance. The objective of this chapter is to examine the current body of knowledge on LOs and their impact on sustainability practices in an effort to identify what is being done by organizations, where knowledge is applied, and, how systems are created to influence sustainability practices. In the context of hospitality and tourism businesses, the literature examining LOs is limited though a wealth of studies have been conducted in the mainstream. Using a qualitative approach, a content analysis was conducted to investigate its impact on sustainability practices in hospitality and tourism organizations. The results indicate that destinations in particular have adopted this approach to compete globally and to address triple-bottom line sustainability.
Conference papers on the topic "Triple bottom line report: Knowledge management"
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Narang, Monika, and Vaidehi Bhardwaj. "A Fuzzy Multi-criteria Decision Making Approach to reorient the use of Triple Bottom Line Model for Sustainable Solutions in Electronic Waste Generation." In 2020 Research, Innovation, Knowledge Management and Technology Application for Business Sustainability (INBUSH). IEEE, 2020. http://dx.doi.org/10.1109/inbush46973.2020.9392167.
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