Dissertations / Theses on the topic 'Triple bottom line report'
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Arvidsson, Niclas, and Jonatan Alvarson. "Rapporteringskravets påverkan på hållbarhetsrapporteringen : En jämförelse av innehållet mellan fyra olika branscher." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26529.
Full textBackground and problem discussion: Sustainability has become a growing topic of discussion and an increased pressure on sustainability has led to a legal requirement being added for companies to report sustainability in the annual report. Among other things, GRI has developed guidelines for a clear structure for sustainability reporting, but the problem is that the company works with different stakeholders and uses different indicators in the reporting, which in turn makes it difficult to compare different sustainability reports with each other. Purpose and question: The purpose of this study is to investigate what Swedish listed companies present in their sustainability reports. Furthermore, the purpose is to contribute to an increased understanding of how different companies' sustainability reporting differs in content both over time and between industries. The purpose of the study is also to answer the questions about how the content of the sustainability reports has changed between 2015 and 2020. Method: To answer the study's question, we carry out a quantitative content analysis of a total of twenty different companies' sustainability reporting. In the study, we have chosen to examine listed companies from four different industries, a total of five companies from each industry. For the content analysis, we will use a coding scheme that we do ourselves where we start from the categories economically, environmentally, and socially. The categories are taken from the triple bottom line. The analysis is performed as a quantitative analysis according to the word method where we observe and mark concepts and words that we link to the categories in our coding scheme. The study also examines whether there is any statistically significant correlation between the number of pages that companies present and the number of observations made. Empirical data and conclusion: The results from the study indicate that the companies 'focus in the report has shifted from social sustainability in 2015 to that environmental sustainability is instead the category that is presented most times in 2020. In terms of content in the companies' accounts, the two concepts are used in the same way. the years. It is only in the environmental category that we find new concepts or that certain environmental parts have become a larger section in the companies' reporting. From the study, what distinguishes most between the years is the scope of companies' accounts, the number of observations and pages increased remarkably from 2015 to 2020. The correlation between the variables also shows statistical significance.
Askarnia, Daniyal, Nikolija Milosevic, and Danka Mutabdzija. "Hållbarhetsredovisning : med insyn på nio företag och tre branscher." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21679.
Full textBackground and problem discussion: It has been shown that the classical financial information is insufficient due to the increased awareness amongst stakeholders. For the same reason, in recent years, more and more frameworks and guidelines has been placed for the preparation of non-financial information to increase corporate responsibility and openness towards stakeholders. Purpose and question: The purpose of this study was to analyze sustainability reports of nine different companies in Sweden and how the reports differ in structure and content. Furthermore, we intended to identify the differences and similarities by comparing them based on standardized frameworks, stakeholder theory and legal requirements. The companies that has been reviewed are active within the construction industry, finance industry and the auditing industry. Theoretical reference frame: The analysis of the study is based on the theoretical reference framework that covers the structure and completeness, sustainability report`s legal requirements, Triple Bottom Line, voluntary frameworks and guidelines as well as stakeholder theory. Method: In order to answer the research questions, we have chosen to analyze nine sustainability reports using a qualitative content-analysis. The reason why this study is done with a qualitative content-analysis is to identify the underlying causes for the differences and similarities between the sustainability reports. Empirical and conclusion: The research concluded that there are both differences and similarities between the different sustainability reports in relation to the environment, social and economical aspects. The differences are explained through the stakeholder theory and their industrial affiliations. The similarities exist due to the fact that GRI has been a commonly used framework amongst the companies studied.
Nordström, Jenny, and Zandra Cederqvist. "Hållbarhetsredovisning : fyra bankers ekonomiska påverkan." Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1465.
Full textKovalj, Diamel, and Nikki Marjanovic. "Hållbarhetsredovisning inom flygbranschen : En jämförande studie av hållbarhetsredovisning mellan traditionella flygbolag och lågprisflygbolag." Thesis, Högskolan i Halmstad, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-39782.
Full textSaraiva, José. "Remanufatura e reparo de telas de dispositivos de cristal líquido: modelo de negócio voltado ao enquadramento junto a Política Nacional de Resíduos Sólidos." Universidade Federal do Amazonas, 2014. http://tede.ufam.edu.br/handle/tede/4856.
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Data of institutions linked to the government, indicate that Brazil loses about R$ 8 billion per year to fail to recycle their solid waste, in this context, this work goes on to add with the willing objectives, by creating a business model for managing an industry of Contract Manufacturer for TFT-LCD Displays and exploring Services Remanufacturing and repair of LCD-TFT displays. All these products are intended for intermediate goods industry and services with the prospect of Adding Value to Sustainable productive chain, supply chain, providing Income and Employment generation to groups and associations on separate collection of consumer electronics, revitalizing , in a strategic way the trade balance of semiconductors components, today unfavorable, in the Brazilian and Latin American market. The methodology used aims to provide a holistic approach of the product chain, with the aim of having a better understanding of all gains, risks, advantages and disadvantages, with the purpose of showing the viability and sustainability of the proposed business model. Was examined initially, legal, environmental, social and economic aspects of electronic waste; then is presented a business plan for a company Spin-off, which proposes to build a remanufacture and repair industry, from products collected at the end of the life cycle. Glass with the deposition of the active matrix - TFT (ITO), is an essential raw material for business, will be availed from LCD Displays collected. Operations and strategies of the Spin-off Company are discussed starting from a sustainable value model, where the sustainable value generation is the efficiency of business processes, automation, acquisition of machinery and equipment, the production process design, in good management practices, knowledge management and technological innovation through the construction and improvement of new machines inherent Remanufacturing and Repair process, thus ensuring a high level of reuse of this raw material/waste, providing reintegration as intermediate good in the product life cycle, bringing financial benefits for cooperatives, professionalization of the cooperative members, maximizing the number of product collected with low loss of raw materials / process waste salvageable besides development actions related to the social aspects of sustainable development in the context of the Triple Bottom Line.
Dados de instituições ligadas ao governo, indicam que o Brasil perde cerca de R$ 8 bilhões por ano ao deixar de reciclar seus resíduos sólidos(IPEA), neste contexto, este trabalho passa a ganhar força de acordo com os objetivos dispostos, que são respectivamente, o de criar um modelo de negócios que opere uma empresa no formato Contract Manufacturer em Dispositivos de telas de LCD de matriz ativa e a exploração de Serviços de Remanufatura e Reparo de Displays de LCD-TFT. Todos esses produtos, destinam-se a indústria de bens intermediários e assistências técnicas, com a perspectiva de Agregar Valor Sustentável a cadeia produtiva, cadeia de suprimentos, proporcionando a Geração de Emprego e Renda aos grupos e associações de coleta seletiva de produtos eletroeletrônicos, revitalizando, de forma estratégica, a balança comercial de componentes semicondutores, hoje desfavorável, no mercado brasileiro e latino americano. A metodologia empregada, busca proporcionar uma visão holística da cadeia do produto, com o propósito de haver um melhor entendimento de todos os ganhos, riscos, vantagens e desvantagens, mostrando a viabilidade e a sustentabilidade do modelo de negócios proposto. Examinam-se inicialmente, os aspectos legais, ambientais, econômicos e sociais dos resíduos eletroeletrônicos; depois, apresenta-se um plano de negócios de uma empresa Spin-off, que se propõe a construir uma indústria de remanufatura e reparo, a partir de produtos coletados em final do ciclo de vida. O estado da arte, toma como base o Vidro com deposição da matriz ativa – TFT, que é o insumo essencial para o negócio, aproveitado a partir das telas de LCD coletadas. As operações e estratégias da empresa Spin-off, são discutidas à luz de um modelo de valor sustentável, trazendo ganhos financeiros para as cooperativas, profissionalização dos cooperados, maximização da quantidade de produtos coletados, proporcionando baixa perda de insumos/resíduos aproveitáveis ao processo, além de desenvolver ações ligadas aos aspectos sociais do desenvolvimento sustentável, no contexto do Triple Bottom Line.
Blaser, Kristeena K. "The Triple Bottom Line of Sustainable Fashion." Ohio University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1493839389457047.
Full textAxelius, Torun, Josefine Hellström, Jessie Torpner, Yvonne Trinh, and Greyerz Karin von. "Office Recycling : Analys utifrån Triple Bottom Line." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-295323.
Full textBrown, Tim James. "The power of the triple bottom line : sustainability and international relations /." Title page, contents and introduction only, 2002. http://web4.library.adelaide.edu.au/theses/09AR/09arb8811.pdf.
Full textLarsson, Cajsa, and Lina Johansson. "En samverkan mellan högkapacitetstransporter och torrhamnar : Kartlagt utifrån triple bottom line." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12814.
Full textSustainability has become a highly prioritized subject among most companies and the goal is to maintain financial value without jeopardizing nature's resources, neither human health nor the society. How safe, fast and cost efficient a company distribute their goods is crucial for international- and domestic trade as well as economic growth. Haulage is a great source of greenhouse gas emissions and therefore it is crucial that new solutions of transport are developed in order to reduce the negative footprint of haulage in a supply chain. The use of high capacity transporting (HCT) vehicles is assumed increase when the EU's dimensions for a truck’s length, width and weight are allowed. This exception from EN standards would lead to increased transport efficiency, economic efficiency and reduced impact on the environment. The logistical solution of dry ports, namely a port on inland, can be used to consolidate goods, unburden the port and increase intermodality within the goods. Intermodality is when goods is transported between its starting location to its end location using several different kinds of transport ways. The following report maps how a synergy between high capacity vehicles and dry ports would look like. By using the triple bottom line sustainability model the report identifies strengths and weaknesses of the two concepts. The reports analysis is created from a theoretical literature study, a case study of the ETT project, an observation of Skaraborg Logistics Center and nine interviews with experts within the field. The report identifies that better economic, environmental and social effects are achieved if a dry port is connected to the port of origin by rail way rather than with HCT vehicles. Further identified problems is the temporary permit of conveying the longer and heavier vehicles. The analysis shows that in order to achieve a good effect from an interaction between HCT vehicles and dry ports, each term alone require that the necessary factors for good effect is fulfilled. The reports limitations are to consider all goods being normal gods and only to consider HCT-vehicles, not HCT-haulage by rail way. The writers also make the assumption that Swedish rules of labor are applied on domestic transportations by road. The report does not study details within IT, security systems nor aerodynamic.
Olofsson, Oscar, and Kevin Ketteridge. "IKTs påverkan på revisorns hållbara arbete : itifrån Triple bottom line teorin." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21381.
Full textSustainability is an important concept within today’s society whereas the TBL theory has become increasingly useful by companies. The TBL theory is divided into three perspectives which are people, planet and profit. Lately digitalization of the accounting profession has been through some big changes. Information and communication technologies (ICT) is a field within digitalization that is used diligently within audit. The question if ICT effects the auditors sustainable work using the TBL theory is something that we have not found any research about. To examine the purpose of the study a quantitative approach has been applicated and data has been collected using an online survey that auditors and auditor assistants on different firms has been a part of. The surveys questions were formulated from the dependent variable, the audits sustainable work and the independent variable, ICT. The survey also examined four control variables. The result from the study showed that ICT has a positive effect on the auditors´ sustainable work. Where no control variables effected the correlation between ICT and the auditors´ sustainable work. The auditors also consider people, planet and profit to be important concepts and works a lot with all of them. Profit, however, is considered the most important and planet is considered the least important. The time frame to finish the study and the peak season for auditors has limited the surveys response rate. This is something that future research should consider to be able to investigate the subject further.
Nelson, Dave M. Dr. "Antecedents and Triple Bottom Line Consequences of Green Supply Chain Strategy." University of Toledo / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1449867998.
Full textGalamadien, Phillip Andre. "Sustainability and triple bottom line reporting in the banking industry / Galamadien P.A." Thesis, North-West University, 2011. http://hdl.handle.net/10394/7345.
Full textThesis (M.B.A.)--North-West University, Potchefstroom Campus, 2012.
Ajiake, Matthew. "The Triple Bottom Line and Social Responsibility Framework in Public Sector Management." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/1373.
Full textDaniels, Lydia M. "Servant Leadership and Non Servant Leadership Organization Triple Bottom Line Reporting Outcomes." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2923.
Full textAndic, Esen. "Building a Triple-Bottom-Line Based Sustainability Performance Measurement Framework: Three Essays." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468876018.
Full textHuman, Debbie. "The corporate social dimension of the triple bottom line : a sustainable development perspective." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/50127.
Full textENGLISH ABSTRACT: In the past the social dimension of business has often been neglected and regarded as inferior to issues related to the financial sphere of business. The rise of sustainable development and a growing awareness regarding the frailty of earth's resources have placed renewed emphasis on the importance of the corporate social dimension for sustained business success. Scrutiny of the literature revealed that numerous misconceptions regarding the corporate social dimension still prevailed and that the success of sustainable development is often jeopardised by a lack of implementation. The triple bottom line (TBL), a concept that embraces corporate economic, environmental and social elements, was identified as a most appropriate way of elucidating the corporate social dimension and for operationalising sustainable development, as it provides several philosophic and implementation principles and guidelines. The objective of this study was to contribute to an improved understanding of the corporate social dimension and its implementation as one of the three parts of the TBL, within the perspective of sustainable development. To achieve this objective it was considered fundamental to analyse the importance and development of the corporate social dimension, the concepts and terminology related to the social dimension, and the current status of the corporate social dimension in both a South African as well as a global context. The positive aspects and limitations of extant approaches were subsequently delineated. Another important prerequisite for achieving the objective of the study was the clarification of the importance, meaning and implications of sustainable development, and the TBL approach as an operationalisation method. The development, three drnensions, importance and benefits of the TBL approach were analysed and several fundamental principles and compulsory guidelines were identified as vital conditions (e.g. a stakeholder approach, leadership support and involvement, equal consideration of all the elements of the TBL, etc.) for apt TBL adoption and sustained business success. An analysis of the relevance of sustainable development and TBL principles and guidelines for the corporate social dimension, and the interrelation between business, government and the social dimension, contributed towards an improved understanding of the social dimension of the corporate triple bottom line and its implementation within the perspective of sustainable development, thereby facilitating the achievement of the objective of the study. The most salient conclusions of the study focused on the importance of addressing the corporate social dimension in an integrated manner within the perspective of sustainable development and by means of the TBL approach, despite the seemingly elusive nature of the social dimension and numerous debates and viewpoints regarding it. Based on the conclusions of the study a number of recommendations were made regarding the process of leveraging the context-specific and dynamic nature of corporate social definitions and viewpoints, the advancement of business application, and the advancement of theory.
AFRIKAANSE OPSOMMING: In die verlede is die sosiale dimensie van besigheid dikwels geïgnoreer en beskou as ondergeskik teenoor kwessies verwant aan die finansiële sfeer van besigheid. Die opkoms van volhoubare ontwikkeling en 'n groeiende bewuswording van die beperktheid van die aarde se hulpbronne het hernieude aandag gevestig op die belangrikheid van die korporatiewe sosiale dimensie vir volhoubare besigheidsukses. 'n Literatuur ondersoek het getoon dat verskeie wanbegrippe met betrekking tot die korporatiewe sosiale dimensie steeds bestaan en dat die sukses van volhoubare ontwikkeling dikwels op die spel geplaas word deur 'n gebrek aan implementering. Die "triple bottom line" (TBL), 'n konsep wat die korporatiewe ekonomiese, omgewings en sosiale elemente omhels, is geïdentifiseer as die mees geskikte manier om die korporatiewe sosiale dimensie toe te lig en volhoubare ontwikkeling te operasionaliseer, aangesien dit verskeie filosofiese en implementerings beginsels en riglyne verskaf. Die doelwit van hierdie studie was om 'n bydrae te lewer tot 'n verbeterde begrip van die korporatiewe sosiale dimensie en die implementering daarvan as een van die drie dele van die TBL, binne die perspektief van volhoubare ontwikkeling. Ter bereiking van hierdie doelwit is dit as fundamenteel beskou om die belangrikheid en ontwikkeling van die korporatiewe sosiale dimensie, die konsepte en terminologie verwant aan die sosiale dimensie, en die huidige status van die korporatiewe sosiale dimensie, beide in Suid-Afrika en in 'n globale konteks, te analiseer. Die positiewe aspekte en beperkinge van bestaande benaderings is vervolgens ondersoek. Nog 'n belangrike voorvereiste vir die bereiking van die doewit van die studie was die uitklaring van die belangrikheid, betekenis, en implikasies van volhoubare ontwikkeling, en die TBL benadering as 'n operasionaliserings metode. Die ontwikkeling, drie dimensies, belangrikheid en die voordele van die TBL benadering is geanaliseer en verskeie fundamentele beginsels en verpligtende riglyne is geïdentifiseer as deurslaggewende vereistes (bv. 'n belanghebbende benadering, leierskap ondersteuning en betrokkenheid, gelyke oorweging van al die elemente van die TBL, ens.) vir gepaste TBL aanneming en volhoubare besigheidsukses. Die analisering van die relevansie van volhoubare ontwikkeling en TBL beginsels en riglyne vir die korporatiewe sosiale dimensie, en die interverwantskap tussen besigheid, die regering en die sosiale dimensie, het bygedra tot "n verbeterde begrip van die sosiale dimensie van die korporatiewe TBL en die implementering daarvan binne die perspektief van volhoubare ontwikkeling, en daardeur ook tot die fasilitering van die bereiking van die doelwit van die studie. Die mees uitstaande gevolgtrekkings van die studie fokus op die belangrikheid van die aanspreek van die korporatiewe sosiale dimensie op "n geïntegreerde wyse binne die perspektief van volhoubare ontwikkeling en deur middel van die TBL, ten spyte van die skynbaar ontwykende aard van die sosiale dimensie en die vele debatte en oogpunte met betrekking tot die konsep. Gebaseer op die gevolgtrekkings van die studie is "n aantal aanbevelings gemaak met betrekking tot die proses van die hefboming van die konteks-spesifieke en dinamiese aard van korporatiewe sosiale definisies en oogpunte, die bevordering van besigheidstoepassing, en die bevordering van teorie.
Barut, Meropy. "Triple bottom line reporting a study of diversity and application by Australian companies /." Australasian Digital Thesis Program, 2007. http://adt.lib.swin.edu.au/public/adt-VSWT20071005.113714/index.html.
Full textSubmitted for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2007. Typescript. Bibliography: p. 302-340.
Scheel, Ramona. "Sustainable Business through Voluntary Disclosures: Motivations for Adopting Reporting Guidance, Boundaries and Assurance." Technische Universität Dresden, 2011. https://tud.qucosa.de/id/qucosa%3A27685.
Full textSmolková, Marie. "Analýza struktury CSR aktivit u firem působících na českém trhu." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72222.
Full textLadd, Scott E. "SUPPLIER SUSTAINABILITY EVALUATION UTILIZING MULTI ATTRIBUTE UTILITY MODELING." UKnowledge, 2013. http://uknowledge.uky.edu/ms_etds/4.
Full textDixon, Tashiba. "Corporate Social Responsibility, the Triple Bottom Line, Standardization and Brand Management in Houston, Texas." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-232125.
Full textAubuchon, Tara. "More than profits : supporting small businesses in their pursuit of the triple bottom line." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90088.
Full textCataloged from PDF version of thesis.
Includes bibliographical references (pages 61-63).
There is growing recognition of the importance of triple bottom line (TBL) strategies that address economic, social, and environmental impacts. Cities and regions need to respond effectively to the challenges posed by increasing fiscal constraints and environmental degradation. Given their large share of the U.S. economy both in workforce and number of establishments, small businesses are an important part of any TBL solution. More broadly, there is popular interest in sustainability and the triple bottom line, but there is little consensus on how to specifically support such outcomes in small businesses and who should be concerned with their implementation. Small businesses are studied less often than large corporations, and there may be a tendency to underestimate their contributions to social and environmental objectives due to their small scale and limited capacity to publicize their efforts. While support for TBL businesses exist, it varies by provider and many efforts continue to remain localized and small scale without wider regional economic development goals. This thesis investigates a range of perspectives on and experiences with TBL companies. Through interviews with leading TBL small businesses and business assistance providers, I aim to understand the unique challenges TBL small businesses face, the types of assistance they currently seek, how support organizations view the importance of mission driven entrepreneurs, and what opportunities exist to better support them. This research suggests that TBL companies face many of the same challenges as any small business, but that there are also unique challenges related to their TBL focus, namely the complexities of operationalizing and communicating their TBL practices and obtaining information on and influencing their supply chains. Business assistance organizations can play an important role in helping TBL businesses address these challenges as well as expanding the pool of small businesses that think about their environmental and social impact. By highlighting these challenges and opportunities, I hope to assist in identifying how existing organizations might design future research and better support TBL businesses in the process.
by Tara Aubuchon.
M.C.P.
Aung, Moe Myat. "The Triple Bottom Line: A Study into Corporate Social Responsibility and Sustainability Accounting Trends." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2177.
Full textZullo, Johnathon. "A model and optimization of alternative fuel vehicle fleet composition with triple bottom line concerns." Thesis, Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/44870.
Full textLy, Ting Ting, Cornelis Baardemans, and Inês Bernardes. "Improving Triple Bottom Line through Reverse Logistics : A Study of Fashion Companies Operating in Sweden." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-44218.
Full textSousa, Francisco Carlos Pimentel de. "Sustentabilidade no segmento de tintas imobiliárias : a percepção dos stakeholders sobre o triple bottom line." Universidade de Fortaleza, 2017. http://dspace.unifor.br/handle/tede/105231.
Full textO mundo empresarial vem sofrendo mudanças socioambientais e exigindo das empresas uma postura responsável perante a sociedade. Nesse contexto, a sustentabilidade é um corpo cada vez mais significativo no ambiente empresarial, visando contribuir para o estabelecimento de uma sociedade mais equilibrada, harmônica e justa. Esta pesquisa analisou a questão ambiental, econômica e social no setor químico no Estado do Ceará. Este estudo buscou identificar os construtos sobre a sustentabilidade nas dimensões econômico, ambiental e social na percepção de seus stakeholders, à luz do modelo TBL nas indústrias de tintas imobiliárias. De maneira mais específica, mensurar a percepção significante, sob a ótica da sustentabilidade do modelo TBL (ambiental, econômico e social) e das indústrias de tintas imobiliárias (decorativas). As hipóteses (H1), (H2) e (H3) suportam os fatores econômico, social e ambiental como medidas significativas para mensurar o grau de sustentabilidade da indústria de tintas na percepção de seus stakeholders. A pesquisa quantitativa, por meio de uma amostra não probabilística, realizou um levantamento (survey) com os stakeholders do segmento de tintas, utilizando um tratamento de dados mediante Análise Fatorial Exploratória e Confirmatória com suporte do software SPSS, versão 22.0®. Os resultados apontam na percepção dos stakeholders o construto ambiental com uma mensuração das práticas avaliadas como intermediárias para altas, enquanto o construto social encontra-se avaliado com impacto baixo e o construto econômico representa uma adequação alta, conforme entrega-se a proposição de um modelo de mensuração baseadas nas equações: ambiental, econômico e social.
Veiga, João Paulo Soto. "Biomass to energy: mass and exergy assessment of carbon mitigation and triple bottom line assessment." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/11/11152/tde-09112016-154413/.
Full textA energia à qual o planeta é exposto é fixada organicamente via fotossíntese e estocado na forma de combustíveis fósseis, atualmente, as maiores fontes energéticas da humanidade. Desde que Arrhenius concluiu que emissões de CO2 decorrentes de combustíveis fósseis, poderiam levar a um aquecimento do clima, até os dias atuais, estudos buscam formas de reduzir os impactos antrópicos de forma a atenuar possíveis problemas climáticos. Os esforços para a redução de emissões de CO2 e outros gases de efeito estufa (GEE) têm como obstáculo uma população mundial crescente, que demanda cada vez mais energia para transporte, eletricidade e calor. Dentre as possibilidades de uso de fontes renováveis de energia, a biomassa é uma que se destaca em alguns países, como no caso do uso de etanol de cana-de-açúcar no Brasil. O uso de biomassa para a produção de combustíveis auxilia na redução da pressão para o uso de mais combustíveis fósseis e fixa organicamente o carbono emitido, contribuindo duplamente para a mitigação de problemas com mudanças climáticas e aquecimento global. O presente trabalho analisa os ciclos de carbono em biocombustível, correlacionando-os com sua energia útil (exergia) valorando a equivalência em área para a produção da exergia equivalente de combustíveis fósseis através de uma nova metodologia de avaliação de mitigação. Foram utilizados trabalhos existentes de análise de ciclo de vida em cana-de-açúcar e eucalipto para obtenção dos dados de inventário e fluxos de carbono e energia. Realizaram-se cálculos de exergia disponível ao usuário final com diferentes rotas de produção de biocombustível, abrangendo tecnologias atuais e em desenvolvimento. Na avaliação exergética, reduzir a humidade da palha da cana de 50% a 30% aumentou a exergia disponível em 13,32 GJ ha-1, 0,67 GJ ha-1 para cada 1% de redução na humidade. No caso do eucalipto para combustão, reduzindo-se a umidade de 20% a 15% houve um aumento de 7,52 GJ ha-1, 1,50 GJ ha-1 para cada 1% de umidade. Em média, cada Mg de biomassa produzida aumentou 3,02 GJ em cenários de cana de açúcar e 5,93 GJ em cenários de eucalipto. Este conceito traz uma nova perspectiva na mitigação de carbono, avaliando-o por sua funcionalidade. Também foram estudadas as implicações do uso de biocombustíveis em aspectos ambientais, sociais e econômicos em uma análise híbrida de ciclo de vida e insumo-produto (ACV-IP) evidenciando diferenças entre ocupação do uso de solo e duas maneiras de produção de cana-de-açúcar. A ACV-IP demonstrou que, em áreas de mudança do uso do solo de pastagem para cana de açúcar, o consumo de energia aumenta em 3,7 vezes, o emprego é reduzido em 5,4 vezes, e as emissões de GEE são reduzidas à apenas 2% das emissões originais para cada unidade de R$ de alteração na demanda final. A maior parte do emprego é gerado pelo setor da cadeia de suprimentos de produção de cana. A cana produzida pelas usinas origina mais empregos diretos do que a cana produzida por fornecedores agrícolas. Fornecedores usam menos energia e emitem menos GEE do que a produção de cana por usinas.
Miranda, Raíssa Alvares de Matos. "A percepção da academia e profissionais sobre a relação entre a formação e as práticas de gestão do Desenvolvimento Sustentável no Brasil." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/96/96132/tde-14062018-112925/.
Full textThe objective of this research is to elucidate the relationship between academia´s and professionals\' perceptions of the competencies for Corporate Sustainable Development (CSD), comparing what is taught in management courses to what is needed in practice in Brazilian organizations. Regarding the concept of CSD and the Triple Bottom Line (TBL), there are specific competences for the Sustainable Development (SD) management: organizational competences (linked to the CSD, through strategies to achieve the SD concept of TBL); distinctive competences (covering competences in each of the TBL dimensions) and focus competences (which address the dimensions together) and still have the individual competences (usually discussed in management courses) to better manage the CSD together with the competences developed by the organizations. Hence it is necessary the Education for Sustainable Development (ESD) inserted in the contents of the management courses, and that aims to focus on building a society that develops in a sustainable way, preparing professionals who know management to work in organizations in different ways in order to develop without harming the environment so that it remains for future generations. Thus, to achieve the proposed objective, this research was developed in four stages: the first with the professionals who work with the SD in organizations, through a sampling survey (convenience sampling). The second with the academy, including the course coordinators and faculty in a survey research and a documentary research through a content analysis of the pedagogical documentation from management courses with grades four and five in the National Student Performance Examination (ENADE) and/or signatories of Principles for Responsible Management Education (PRME). The third stage was the comparison of the data obtained in these two previous steps. The fourth step aimed to answer the core objective of the research. Among the main results, there is an agreement between the faculty and professionals concerning the concept of SD, both perceived the TBL as most important concept. However, when compared to the contents found in the documents analyzed most of these do not have the TBL approach, but the environmental dimension, which corresponded to the area of activity of the most professionals who answered this research. On the approach given to the SD, everyone agrees that the same should be directly linked to the strategies of the organizations. Despite these consensus, what happens in organizations is still far from the vision of the faculty. The other important result is that the professionals and faculty agree that the manager needs to know how to work interdisciplinary, uniting financial, environmental and social issues; to think in a systemic way; to understand the TBL and to be resilient, among the professional competences. About the distinctive competences, both agree that the most important ones are related to the social dimension. And on the focus competences both agree that the most important ones are related to addressing the TBL in a complete means and always focused to the benefit of all stakeholders. Based on these results, it was proposed models to improve the ESD for the management courses.
Arjang, Eslumuand Quch Tape Hanif, and Liban Ahmed Ismail. "Strategic Supply Chain Optimization for Generic Pharmaceuticals : Improving the triple bottom line by postponing product completion." Thesis, KTH, Industriell produktion, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-266248.
Full textFörsörjningskedjorna inom farmaceutisk generika är komplexa med många externa beröringspunkter såsom mänskligt behov, industriell produktion, regulatoriska organisationer och andra intressenter. Den här rapporten erbjuder en kort introduktion till den befintliga försörjningsprocessen i ett företag i branschen samt ett förslag till hur företaget kan förbättra sin försörjningskedja ur ett ekonomiskt, socialt och miljömässigt perspektiv. Information har inhämtats främst genom intervjuer och litteraturstudier som har utgjort grund för en fallstudie. Projektet inkluderade framtagning av ett beslutsunderlag, datakalkyler för att ge stöd åt syftet med arbetet samt för att kvantifiera resultaten. Huvuddelen av förslaget utgörs av senareläggningen av packningsstadiet för medicinska produkter och effekten det får på det som på engelska kallas triple bottom line. Implementeringen av projektet ska teoretiskt leda till bland annat förbättrade vinstmarginaler, lägre andel kassationer och därmed en minskning av kostnader och utsläpp hänförliga till kassationer, lägre ordervolymer vilket i sin tur leder till sänkta kostnader och utsläpp. Studien har gett ett positivt utfall relativt målsättningen och implementeringen ska teoretiskt leda till en förbättring av verksamheten i linje med de uppsatta målen. I skrivande stund är det oklart huruvida företaget kommer att implementera förslaget.
Carlson, Madeleine. "Hur väljer företag att publicera CSR? : En undersökning av tre företags externa CSR-kommunikation." Thesis, Karlstads universitet, Fakulteten för ekonomi, kommunikation och IT, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-7449.
Full textAndersson, Sanna, and Christine Tigerstrand. "Nyckelt till hållbarhet : En fallstudie i den praktiska användningen samt nyttan med hållbarhetsnyckeltal." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17024.
Full textLima, Eriko Kimura. "Sustentabilidade e controladoria: um estudo em uma empresa de varejo de moda e eletroeletrônicos." Universidade Presbiteriana Mackenzie, 2014. http://tede.mackenzie.br/jspui/handle/tede/951.
Full textThe main objective of this study was to investigate the perception and contribution of the managers of Controller s Department to sustainability in a retail, fashion and consumer electronics industry. The research fits into the business environment in which sustainability is increasingly present in the strategic agenda of corporate executives due to greater stakeholder engagement regarding socially responsible organizations attitude as a theme. In this intent, we posed the following research question: how is the adoption of sustainability based on the triple bottom line model influencing the practices of the Controller s Department of the company? Thus, for conducting this research, it has been assumed that the economic view is the prevailing one in the functions of the Controller s Department and managers are still unclear about the contribution of the management in the social and environmental aspects. Therefore, to achieve the research objectives, we proceeded with analysis of the literature on the topic of sustainability and Controllership. The typology of this research is exploratory with qualitative approach because it aimed to investigate how sustainability is influencing the Controller s Department and the contribution of managers by adopting the theme. The method used was case study. The sample was selected by the criterion of accessibility and processing of data was done through content analysis. The research findings indicate that sustainability issue still needs further understanding of the managers of Controller s Department in their conceptual, procedural and organizational aspects; which is the economic view that prevails in the functions and activities of managers.
Objetivo principal do presente estudo é investigar a percepção e contribuição dos gestores de Controladoria quanto ao tema sustentabilidade em uma empresa de varejo do setor de moda e eletroeletrônicos. A pesquisa se insere no ambiente de negócios onde a sustentabilidade é um tema cada vez mais presente na agenda estratégica dos executivos de empresas devido ao maior engajamento de stakeholders quanto às atitudes socialmente responsáveis das organizações. Dessa forma, propõe-se a seguinte questão de pesquisa: como a adoção da sustentabilidade baseada no modelo triple bottom line está influenciando as práticas da Controladoria da empresa? Assim, para condução desta pesquisa, partiu-se do pressuposto que a visão econômica é a que prevalece nas funções dos gestores de Controladoria e ainda não está clara a contribuição destes gestores nos aspectos social e ambiental. Para atingir os objetivos de pesquisa, procedeu-se com análise da literatura sobre o tema sustentabilidade e Controladoria. Enquanto tipologia, esta pesquisa se enquadra em seus os objetivos como exploratória de abordagem qualitativa, pois teve como principal objetivo investigar como a sustentabilidade está influenciando as práticas de Controladoria e a contribuição dos gestores para a adoção do tema. O método utilizado foi estudo de caso. A amostra foi selecionada pelo critério de acessibilidade e o tratamento de dados foi feito por meio de análise de conteúdo. Os achados da pesquisa indicam que o tema sustentabilidade ainda carece de maior compreensão dos gestores de Controladoria em seus aspectos conceituais, procedimentais e organizacionais, pois é a visão econômica que prevalece nas funções e atividades dos gestores.
Eriksson, Fanny, and Eriksson Helene. "Hållbarhet inom industriföretag : En kvalitativ studie om industriföretags strategiska hållbarhetsarbete." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-68197.
Full textPlaneten står inför många komplicerade utmaningar. Samhällsklyftan mellan rika och fattiga ökar, klimatförändringar hotar planetens och dess varelsers överlevnad och den mänskliga konsumtionen fortsätter att flöda. Sachs (2015) beskriver samtliga problem som bidrag till den ohållbara värld som idag existerar och menar vidare att företag kan spela en viktig roll i arbetet för en mer hållbar värld. Det torde enligt Herremans och Nazari (2016) vara industriföretag som i störst omfattning genom sin massproduktion bidrar till kritiska hållbarhetsproblem såsom global uppvärmning och människans överkonsumtion. Lueg och Radlach (2016) menar vidare att användning av styrfunktioner inom företag är en kritisk komponent i arbetet för en mer hållbar näringsverksamhet. Dock finns en avsaknad av tidigare studier som förklarar hur företag arbetar strategiskt med hållbarhetsfrågor. Genom den teoretiska ramen bestående av Elkingtons (1999) koncept Triple Bottom Line och Malmi och Browns (2008) modell för styrfunktioner samt empirisk insamling i form av tio kvalitativa semistrukturerade intervjuer, syftar studien till att skapa en förståelse för hur industriföretag arbetar strategiskt med hållbarhet. Studien visar att det strategiska hållbarhetsarbetet tenderar att skilja sig åt beroende på hur länge respondentföretagen arbetat aktivt med hållbarhetsaspekter. Initialt styrs företagens strategiska hållbarhetsarbete främst av ekonomiska fördelar samt extern påtryckning såsom lagstiftning och myndighetsbeslut, medan företag som arbetat längre tid med hållbarhet tenderar att frivilligt basera sitt hållbarhetsarbete mer på en framtidstro med visioner om långsiktig ekonomisk avkastning på hållbarhetsinvesteringar. Vidare visar studien att styrfunktionerna kultur respektive administrativa funktioner i olika syften tenderar att generera störst inverkan på hållbarhetsarbetet, varvid administrativa funktioner antas mer effektiva vid implementering av större förändringar i processer och rutiner. Kulturen antas å andra sidan, på grund av dess trögrörlighet, vara mer behjälplig i bevarandet av hållbara beteenden och värderingar.
Ellebaek, Steijaert Lollo. "Kartläggning och analys - av logistiken på ett mindre tillverkande företag och dess inverkan på Triple bottom line." Thesis, Malmö högskola, Fakulteten för kultur och samhälle (KS), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-23750.
Full textAB Smådelar is a company with a strong focus on sustainability andrecently they presented their first sustainability report. The company now wishes to further improve their logistics without jeopardizing the Triple Bottom Line results.The study is qualitative and based on semi structured interviews. The purpose is to do a current state analysis to visualize improvement areas and to propose actions to get a more effective supply chain. A second purpose is to create an easy to use model to evaluate the planned logistical improvements for the effects on the Triple Bottom Line.Based on the current state analysis of the company different fundamentaltheories have been discussed as for example the Pareto principle, the total cost model, complexities and the balanced scorecard this within the frame of economical sustainability. In order to create a complete picture of thetriple bottom line also the social and environmental sustainability have been discussed.The conclusion of this study shows that AB Smådelar should start calculating their total logistics costs. Another action that is proposed is classification of suppliers, customers and products. Based on the classification improvements in inventory control and transports can be calculated, and be measured by Key Performance Indicators (KPI), preferably with the context of the balanced scorecard philosophy wherefocus is on the underlying process. This will eventually lead to an overall improvement of AB Smådelars Triple bottom line.
Elgammal, Islam. "Green tourism planning : Triple Bottom Line Sustainability - rhetoric or reality? : a case study of the Bluestone development." Thesis, Cardiff Metropolitan University, 2007. http://hdl.handle.net/10369/6494.
Full textCaridade, Annelise Vendramini da Silva. "Práticas de gestão estratégica e aderência ao método SIGMA: um estudo de caso no setor de celulose e papel." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-22092006-191026/.
Full textA deeper understanding of the concept of sustainable development applied to strategic corporate management is the main purpose of this master thesis. Such theme is being discussed within many different groups such as academics, journalists, artists, corporate managers among others. A bibliography review on the subject was performed; sustainability applied to strategic corporate management is still a concept being built. The SIGMA Guidelines were introduced as the conceptual framework for managing strategic corporate sustainability. A qualitative research was conducted based on the bibliography review aiming at (i) exploring the strategic management framework of a Brazilian company in the pulp and paper industry and understanding if such framework considers social and environmental dimensions in addition to the financial/economic dimension (triple bottom line) and (ii) understanding if the companys management framework keeps association to the conceptual framework proposed by the SIGMA Guidelines. As a conclusion, there is a certain degree of association between the management framework within the company and the one proposed by the SIGMA Guidelines; however, the social and environmental dimensions seem to be less present in the company´s strategic management framework (in strategic terms) than the financial/economic dimension.
Eriksson, Frida, and Matilda Lidström. "Sustainable development in ecotourism : Tour operators managing the economic, social and environmental concerns of sustainable development in Costa Rica." Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-79524.
Full textBredbacka, Christoffer, and Oskar Ölmhagen. "Hållbarhetsredovisning och dess användbarhet : En studie ur svenska kreditgivares perspektiv." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-94879.
Full textHolm, Rasmus, and Caroline Erlandsson. "ANALYS AV KOSTNADER FÖR LAST MILE DISTRIBUTION : MÖJLIGHETER MED KONSOLIDERING OCH DESS SYNERGIEFFEKTER." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10687.
Full textThiets, Robert Clyde. "A method for developing a Triple-Bottom-Line business case for the implementation of alternative fuels and technology." Thesis, Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/29659.
Full textCommittee Chair: Bras, Bert; Committee Member: Jeter, Sheldon; Committee Member: McGinnis, Leon. Part of the SMARTech Electronic Thesis and Dissertation Collection.
Srivastava, Rohini. "Integrating Financial, Environmental and Human Capital -the Triple Bottom Line- For High Performance Investments in the Build Environment." Research Showcase @ CMU, 2018. http://repository.cmu.edu/dissertations/1157.
Full textAvdic, Adna, and Andreas Brodd. "Hållbarhetsredovisning i kommuner : En studie som jämför kommuner i Västra Götaland." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-15318.
Full textToday, more and more companies and organizations are working on CSR activities because it is something the public demands more and more that companies and organizations should take environmental and community considerations into account. Municipal operations differ from companies and have no compulsory law to establish a sustainability report. Because sustainability reports are more applicable to companies, it will be difficult for municipalities to introduce this. The municipalities have different interest groups to consider where the two most important are politicians and residents. Due to the existence of information asymmetry between municipalities and their stakeholders, they have an obligation to provide information to reduce this. The study aims to investigate municipalities in Västra Götaland to see how they work with sustainability reporting and whether they only report the economic aspect or the environmental and social aspects of Tripel Bottom Line. The aim is also to look at which stakeholders the sustainability report is aimed at, but also to contribute to a greater understanding of sustainability reporting in municipal operations. The implementation of the study has been done through qualitative interviews where six municipalities have been interviewed and a total of nine informants have contributed with information to answer the purpose of the study. The obtained empirical material has come up with an analysis that is in relation to the theoretical frame of reference, which in turn has led to the conclusion.The study has concluded that municipalities act differently when they follow up and analyze their results, but that they are all based on the social, environmental and economic dimensions. However, there are difficulties when municipalities are to analyze their key figures to see, for example, increased sickness absence due to the absence of a general approach for municipalities to use. The study also found that a municipality has a wide range of stakeholders but that these stakeholders are valued differently.
Lund, Louise, and Carlsdotter Carlsdotter. "En ohållbar modebransch i ett samhälle med CSR-fokus : En retorisk textanalys av hur modeföretag i Sverige kommunicerar CSR." Thesis, Högskolan för lärande och kommunikation, Jönköping University, HLK, Medie- och kommunikationsvetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48202.
Full textSustainability and CSR are becoming more important for companies all over the world. The aim of this study is to see how three big fashion and accessory companies in Sweden communicate CSR on their websites. The studied companies are Nelly, Daniel Wellington and NA-KD. This study takes a rhetorical approach and is based on the theory of triple bottom line. Regarding the rhetorical approach, the results quite similar. The companies focused on arguments based on logos and ethos arguments, while arguments based on pathos were uncommon. The outcome also shows that all studied companies communicate CSR based on the theory of triple bottom line, but in different ways.
Eskilstorp, Johanna, and Madeleine Holmqvist. "Hållbarhet – en prioritering hos e-handelskonsumenter? : En studie om konsumenters beteende vid valet av hållbara leveransalternativ." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26425.
Full textThe purpose of the study is to examine which factors influence consumers’ choice of delivery alternatives and why these factors become decisive in consumer’ last mile choices. According to previous research, last mile deliveries are the least sustainable part of the e-commerce, but at the same time also have the greatest potential to become more sustainable. That can happen through various influencing factors which can get consumers to make sustainable choices. A mix of qualitative methods is used, which contains three different sub-studies - a desktop study, semi-structured interviews and focus groups. The study is carried out in the e-commerce business area in Sweden. Our findings reveal that a number of factors is decisive for consumers’ sustainable choices in SML, of which knowledge and information is seen as the main factor which must be improved. The findings also show contradictions between the theory, the companies and the consumers. The consumers do not possess the priority of sustainability that the theory claims they have. The same applies to the companies where only 20 companies out of the top 100 in the Swedish e-commerce offer a sustainable delivery alternative in SML. The study shows that more, clearer and information that is easier to understand regarding the sustainability of SML is required. On the contrary, this information needs to be communicated before, during and after the consumer's purchase. This thesis is written in Swedish.
Keeling, Brian Neville. "A critical analysis of global sustainability indices / Brian Neville Keeling." Thesis, North-West University, 2013. http://hdl.handle.net/10394/10204.
Full text(Master of Environmental Management), North-West University, Potchefstroom Campus, 2013
Saeed, Abdelmoniem. "A 'green' strategy for triple bottom line corporate sustainability : a case study of a major manufacturer in the UAE." Thesis, University of Liverpool, 2017. http://livrepository.liverpool.ac.uk/3007611/.
Full textTumelero, Cleonir. "Cooperação em P&D e ecoinovações: influência sobre o desempenho socioeconômico de empresas." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12139/tde-22032018-113228/.
Full textThe adoption of environmentally sustainable technology routes is a sound strategy for companies that want to maintain or improve their market positions and contribute to the prevention and adaptation to global climate change. In this perspective of innovation and sustainability, this study evaluated the influence of cooperation in R & D and of eco-innovations on the socioeconomic performance of 221 manufacturers of electric and electronic products. The theories of Gaia, Holism and the evolutionary theory of innovation predominantly guided the study. Data were collected in 2017 and processed via SmartPLS®3. Through the Structural Equation Modeling technique, the conceptual model of the study was validated with 99% reliability (p<0,01), showing with originality that the cooperation in R & D and the eco-innovations satisfactorily explained the socio-economic performance of the companies surveyed in 51.3%.Three hypotheses have proved that cooperation in R & D with technological partners positively influenced the introduction of product eco-innovations, process eco-innovations and organizational eco-innovations in the companies investigated. Two hypotheses have shown that product eco-innovations and organizational eco-innovations have positively influenced the companies\' socioeconomic performance. An unproven hypothesis showed that process eco-innovation has not positively influenced the companies\' socioeconomic performance.From the eco-innovation attributes, three have not been statistically validated: the simplification of packaging, the simplification of construction and the energy efficiency of developed products. Although the non-validated attributes demonstrate technological backwardness of the electrical and electronic products, there is a predominance of an environmentally sustainable technological route in companies, which is a visible competitive edge. The implications of this study are noteworthy from the emerging paradigms of the circular economy and of the green economy. If cooperation in R & D and eco-innovations have enabled satisfactory socioeconomic outcomes, in companies which are distinct users of minerals and electricity, then it falls down the paradigm of polluting innovation that ignores that natural resources are finite. It is clear that the Triple Bottom Line paradigm, which considers the balance between the environmental, social and economic dimensions, has a viable basis for the industry of the third millennium. Companies have the responsibility to anchor technological change at every link in their value chains, since the extraction of raw materials from nature up to the education of consumers for the conscious use and disposal of products. It is possible to suggest that not correcting the technological route based on the economic paradigm of excesses on the world\'s resources can be qualified as a harmful corporate responsibility to the Planet.In addition, polluter-based industries and value chains seem to be doomed to disappear. The results of this study are restricted to the sample of industries investigated in Brazil. Topics with potential for future research emerge in symbiosis and industrial biomimetics, eco-innovation systems in Smart Cities, social eco-innovation, marketing eco-innovation and eco-innovations in Industry 4.0.
Nadae, Jeniffer de. "Sistemas de gestão integrados como indutor para a sustentabilidade: uma análise do impacto no desempenho das organizações baseado no Triple Bottom Line." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-04072016-154457/.
Full textThe objective of this study is to analyze the impact of the integration of management systems (SGI) into organizational performance based on a Triple Bottom Line perspective in order to ascertain if this implementation contributes for the company to become more sustainable. The multi-method approach utilized was divided into three phases. Firstly, a systematic literature review was elaborated using a bibliometric approach as ISI Web of Knowledge (Web of Science) was the database selected. These analyzes suggest gaps to be researched in order to connect the management systems as a way to become more sustainable, thereby assisting in the development of a theoretical model and research hypotheses. Partial results highlight the gap in the research literature in this area, especially those related to the social dimension of the Triple Bottom Line. Literature gaps were also identified in regards to the impact of adopting these normative approaches to organizational performance. The second step of the methodology consists of multiple case studies in companies from different sectors which have implemented integrated standards. Findings show that certification helps developing sustainable actions, resulting in economic, environmental and social positive impacts. In this phase, a model and assumptions extracted from the bibliometric approach were tested. Lastly, the third phase of the methodology consists of secondary statistical data analysis. The database was extracted from Exame \'Maiores e Melhores\' magazine. Company data for the year of 2014 were processed using MINITAB 17® software. Using Mood\'s median test, the samples were tested and showed statistically significant differences in the performance of companies in different sectors. In general, companies with integrated management systems have had better economic performance compared to other companies. In addition, using the same database, a diagram path analyzing the constructs (SGI) with performance variables (Debt, Profitability, Equity, Growth and Return) was created using the structural equation model and software Smart PLS 2.0. The tested structural equation model showed strong links to the relationship between SGI with Debt, Profitability, Growth and Equity. The different methodologies hereby presented contributed to answer the hypothesis and to affirm that, based on the samples utilized in this work, SGI lead companies to have better economic, environmental and social performance (based on TBL).
Krupka, Joseph. "The Fair Trade Coffee Business Model’s Affect on the Small Scale Producers through the Lens of the Triple Bottom Line." Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/bus_admin_diss/9.
Full textTadjallimehr, Mahmoud. "Adoption of Corporate Social Responsibility in a large international financial corporation in Switzerland from the Triple Bottom Line sustainability viewpoint." Thesis, University of Liverpool, 2018. http://livrepository.liverpool.ac.uk/3026164/.
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