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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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Ganis Sukoharsono, Eko. "SUSTAINING A SUSTAINABILITY REPORT BY MODIFYING TRIPLE BOTTOM LINE TO PENTAPLE BOTTOM LINE: AN IMAGINARY RESEARCH DIALOGUE." International Journal of Accounting and Business Society 27, no. 1 (April 1, 2019): 119–27. http://dx.doi.org/10.21776/ub.ijabs.2019.27.1.7.
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Roy, Sudipta Sahar, and Sarbani Mitra. "Corporate Triple Bottom Line Reporting: An Empirical Study on the Indian Listed Power Companies." SDMIMD Journal of Management 6, no. 2 (September 1, 2015): 33. http://dx.doi.org/10.18311/sdmimd/2015/2657.
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Triple Bottom Line (TBL) approach is a proactive step in providing increased transparency and a broader framework for decision making. In this paper, we have considered listed companies of Bombay Stock Exchange (BSE) comprising BSE 500 index as our population. Considering time and resource constraints, it was decided to restrict the survey to only power generating companies (15 units) among those 500 companies. Annual reports/corporate social responsibility/sustainability reports for these 15 numbers of listed power companies were reviewed. For measuring the extent of corporate triple bottom line reporting in annual reports/corporate social responsibility reports/sustainability reports of the companies, we have constructed a weighted disclosure index based on the previous empirical studies. The study evaluated the combined corporate triple bottom line disclosure score value of the sample companies based on performance with respect to 3 primary indicators - environment, social and economic. The maximum score of corporate triple bottom line disclosure is high enough i.e. 77.3% and the minimum score of corporate triple bottom line disclosure is very low i.e. 22.6%. None of the sample power companies has attained more than 80% corporate triple bottom line disclosure score; on the contrary 40% companies have attained less than 40% corporate triple bottom line disclosure score.
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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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Latifah, Sri Wahjuni. "PENILAIAN KINERJA TRIPLE BOTTOM LINE PERUSAHAAN HIGH PROFILE DAN LOW PROFILE YANG LIST DI BEI." Jurnal Akuntansi dan Pajak 20, no. 1 (October 1, 2019): 55. http://dx.doi.org/10.29040/jap.v20i1.382.
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This research is conducted with the aim of analyzing the performance of companies in Indonesia if measured by Triple Bottom Line and testing whether companies with high environmental risk (high profile type) have different performance with companies with low environmental risk (low profile type). Triple Bottom Line performance is measured by the GRI-G4 Index. The data were obtained from companies listed on the Indonesia Stock Exchange in 2017 and the research sample was conducted with purposive technique and obtained 42 companies. Data is obtained by downloading Financial reports and CSR Report at www.idx.co.id. Data analysis was done by descriptive statistic and Independent Sample T Test. The results showed that performance based on Triple Bottom Line in Indonesia in 2017 was low (24%). Whereas, if observed on performance differences in companies with high profile type with low profile type, profit performance measured by economic aspects and the performance of planets measured by environmental aspects is unlikely. While the performance of people measured by social aspect shows difference between high profile company and low profile.
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Latifah, Sri Wahjuni. "TRIPLE BOTTOM LINE TERHADAP NILAI PERUSAHAAN, GROSS PROFIT MARGIN SEBAGAI INDIKATOR EKONOMI." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 4 (February 11, 2021): 544–63. http://dx.doi.org/10.24034/j25485024.y2020.v4.i4.4249.
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ABSTRACT The research was conducted with the aim of testing Triple Bottom Line performance including economic performance, environmental performance and social performance influenced the company's value. Next to test whether the Gross Profit Margin variable is an indicator of economic performance variables in influencing the value of the company. The research was conducted on the Go Public Company at IDX and its research samples are the basic and chemical industrial sector manufacturing companies that have reported performance in the Sustainbility report of 2018. The triple bottom line performance variables are measured by the GRI G-4 index while the company's value is measurable with the value of Tobin's Q. Data obtained by documentation techniques. Data analysis with a discriptive and quantitative approach. Subsequently tested with PLS analysis for model design purposes. The results showed that triple bottom line performance was influential in the company's value. The next result is that the gross profit margin can be a measure of economic performance in influencing the value of the company
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Sturlaugson, Brent, Rebekah Radtke, and Anita Lee-Post. "MEASURING UP: A CASE FOR REDRAWING THE SYSTEM BOUNDARIES OF SUSTAINABILITY AT THE UNIVERSITY OF KENTUCKY." Journal of Green Building 14, no. 3 (June 2019): 159–78. http://dx.doi.org/10.3992/1943-4618.14.3.159.
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The primary goal of this paper is to examine the role that sustainability assessment and reporting plays in creating a sustainable campus for academic excellence. A prototype sustainability assessment and reporting system is developed for triple bottom line impact analysis of the built environment of the newly expanded and renovated Gatton College of Business and Economics at the University of Kentucky. The prototype system utilizes a toolkit to collect environmental, social, and economic data of the building's built environment for sustainable design performance analyses. The system also employs a comprehensive set of sustainability metrics to measure and report the building's triple bottom line impacts on academic success. In sum, our study succeeds in (1) expanding the definition and evaluation of campus buildings' sustainability to include environmental, social, and economic factors, (2) providing campus stakeholders with a toolkit for assessing the sustainability of campus buildings, and (3) creating a comprehensive sustainability metric for benchmarking and tracking campus buildings' triple bottom line impacts on academic success.
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Distiawati, Rania Putri, Ery Tri Djatmika Rudijanto Wahju Wardhana, and Puji Handayati. "Environmental Cost Analysis of PT. Gudang Garam Tbk." International Journal of Accounting & Finance in Asia Pasific 4, no. 1 (February 27, 2021): 15–23. http://dx.doi.org/10.32535/ijafap.v4i1.1029.
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In CSR activities, the initial concept of these activities is called the triple bottom line which consists of three corporate responsibilities in its business operations including people, planet, and profit. The data analysis technique used in this study is descriptive and comparative analysis of the sustainability report. The three aspects in the triple bottom line concept of CSR activities are the company's responsibility with the people, or the surrounding community by making social activities, corporate responsibility with the planet in various ways to overcome water, air, and soil waste. The last one is the company responsibility for profit that is also obtained from the good image which makes consumers become loyal customers of the company.
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Ardhiansyah, Fajar, and Pramelani Pramelani. "IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITYBERDASARKAN KONSEP TRIPLE BOTTOM LINE PT BANK SYARIAH XYZ TAHUN 2018,2019 dan 2020." Jurnal Ekonomi Dan Bisnis (EK&BI) 4, no. 1 (2021): 393–402. http://dx.doi.org/10.37600/ekbi.v4i1.235.
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Companies in enhancing a good image or image need social thinking which is not only concerned with seeking profit only in the business world. All social activities are carried out by corporate social responsibility. Therefore this research was conducted to determine the implementation of corporatesocial responsibility (CSR) carried out by PT Bank Syariah XYZ. The sample of this research is the financial performance report of PT Bank Syariah XYZ using quantitative research and data analysis techniques using the measurement of the Triple Bottom Lineconcept of PT Bank Syariah XYZ in 2018, 2019 and Q3 2020 with the EVA (Economic Value Added) method. The results obtained from this study are that the EVA number always has a positive tendency or is greater than zero, as a result it proves that CSR activities have an influence on Value added for entrepreneurs. The results of this triple bottom line measurement have been tested to be able to assess whether or not there is an EVA from the CSR of PT Bank Syariah XYZ which produces benefits from year to year. XYZ Syariah Bank annually throughout 2017–3rd quarter 2020.Keywords: Corporate Social Resposibility, Triple Bottom Line, Economic Value Added
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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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Adam, C. "Profit and principles: finding a balance with the triple bottom line." Water Supply 3, no. 1-2 (March 1, 2003): 405–10. http://dx.doi.org/10.2166/ws.2003.0131.
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Many Water Authorities throughout Australia have been through or are in the process of reforming their operations. For many, this means operating on a more commercial basis, with a progressively greater emphasis on the financial performance of their services. In many cases, these changes have led to a significant increase in the commercial performance of these businesses to the benefit of both the Water Authority and the broader community. While recognizing commercial viability as a fundamental prerequisite for sustainable development, given the nature of the urban water industry and its central importance in maintaining living standards and addressing environmental issues, progressive managers are beginning to ask the question: “Is our commercial performance the single or even best measure of “success” in the management of our water services?” Addressing this question is one of the issues at the forefront of development of the water industry. The search for a more sustainable management framework has led to the development and promotion of the Triple Bottom Line. However, is this new framework a useable tool or are the reports “greenwash, public relations ploys without substance”? Cardno MBK’s experience in the development of a Triple Bottom Line Reporting format for one of Queenslands most progressive and environmentally responsible Councils provides an insight into the current state of development of the Triple Bottom Line and provides a contribution toward the development of a practical framework.
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Sherman, W. Richard. "The Triple Bottom Line: The Reporting Of Doing Well & Doing Good." Journal of Applied Business Research (JABR) 28, no. 4 (June 28, 2012): 673. http://dx.doi.org/10.19030/jabr.v28i4.7051.
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Organizations struggle to tell their stories, to communicate the good - and sometimes the bad - they do in the marketplace, in the community, to and for the environment, and in society. Quite clearly, the challenge of telling the companys story is not being met by current corporate reporting practices. In particular, criticism has been directed at the failure of annual reports or other regulatory filings to tell anything about a company's environmental and social performance. Triple bottom-line (TBL) reporting, a term coined by John Elkington in his 1997 book Cannibals with Forks: the Triple Bottom Line of 21st Century Business, aims to remedy this shortcoming by explicitly considering not only the economic performance of a firm but also the companys environmental and social performance as well. This article gives an overview of the TBL concept and how it is changing the way in which corporations tell their story.
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Luke, Oluwagbuyi Olusola, and Anthony Olugbenga Adaramola. "Triple Bottom Line Reporting: An Assessment of Sustainability in Banking Industry in Nigeria." Asian Journal of Finance & Accounting 5, no. 2 (September 26, 2013): 127. http://dx.doi.org/10.5296/ajfa.v5i2.4121.
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Triple bottom-line reporting is an emerging issue in accounting profession in Nigeria that aims at assessing and enhancing corporate performance with regards to sustainability. It widens the scope of traditional reporting which emphasises financial profitability. It considers the contributions of a corporate organisation towards the environmental and social sustainability thereby giving more attention to stake holders than shareholders. The primary objective of this study is to investigate whether triple bottom line reporting contributes significantly to sustainability of banking firms in Nigeria. In our analysis of data, the descriptive statistical analysis was used to evaluate the study. 400 questionnaires were administered on the senior and management members of staff in the 22 banks in Nigeria after re-consolidation. The data were analysed using chi-square statistical techniques. Also, annual reports of the 22 banks spanning from 2009-2011 were examined. The findings show that emphasis is still on financial profitability of the banking industry in Nigeria. The study hereby recommends that for sustainability to be enhanced in banking industry in Nigeria, adequate attention should be given to the environmental and social sustainability to complement financial profitability.
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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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Skouloudis, Antonis, Konstantinos Evangelinos, and Fotis Kourmousis. "Development of an Evaluation Methodology for Triple Bottom Line Reports Using International Standards on Reporting." Environmental Management 44, no. 2 (June 4, 2009): 298–311. http://dx.doi.org/10.1007/s00267-009-9305-9.
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Hamdani, Shifa Putri, Willy Sri Yuliandari, and Eddy Budiono. "KEPEMILIKAN SAHAM PUBLIK DAN RETURN ON ASSETS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY." JRAK 9, no. 1 (June 8, 2017): 47. http://dx.doi.org/10.23969/jrak.v9i1.368.
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The Corporate Social Responsibility (CSR) in the company recently is not only based on the single bottom line which depends only on the financial condition, but also on the triple bottom line which also depends on the financial condition, environment and society. This study aims to get empirical evidence about the influence of public ownership and Return on Assets (ROA) on the disclosure of Corporate Social Responsibility. The object of the research is a service company listed on the Indonesia Stock Exchange in 2014-2015. Collection methods used in this research is the data sourced in an annual report published by the Indonesia Stock Exchange. The collection of samples used is purposive sampling technique. Total sample of this research are 9 service companies listed in Indonesia Stock Exchange in 2014-2015. Simultaneously, public ownership and ROAgave significant effect to CSR disclosure. Partially, public ownershipgave adversely affect to the direction of CSR disclosure. ROA effect with positive direction towards CSR.
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Bewley, Kathryn, and Thomas Schneider. "Triple Bottom Line Accounting and Energy-Efficiency Retrofits in the Social-Housing Sector: A Case Study." Accounting and the Public Interest 13, no. 1 (October 1, 2013): 105–31. http://dx.doi.org/10.2308/apin-10359.
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ABSTRACT This paper reports the findings of a case study conducted to learn about the information, actors, actions, and processes involved in energy-efficiency investment decisions in the social-housing sector. These decisions draw on environmental, social, and economic factors, which are studied from a “triple bottom line” (TBL) accounting perspective. The quantitative methods we use rely on Levels I, II, and III fair-value measures similar to those used in financial accounting. The qualitative methods rely primarily on interviews conducted and transcribed by the researchers. Our main findings show that a pure financial bottom-line approach would not fully indicate the overall desirability of the type of energy-efficiency investment undertaken in this case. By factoring in other quantitative and qualitative outcomes drawn from the research methods applied, a different conclusion may be reached. Data Availability: Available upon request from the authors.
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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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M. Sarah, Radebe. "The benefits of good corporate governance to small and medium enterprises (SMEs) in South Africa: A view on top 20 and bottom 20 JSE listed companies." Problems and Perspectives in Management 15, no. 4 (December 25, 2017): 271–79. http://dx.doi.org/10.21511/ppm.15(4-1).2017.11.
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Good corporate governance has been attributed to many large organizations’ success. From the boardroom to the triple bottom line, it has been hailed as one powerful tool that brought about sustainability of these organizations in this competitive era. While this is beneficial to large organizations, small and medium enterprises (SMEs) can glean on such experiences to add their value to their companies which, in the long run could bring about new markets and improved business practices which can be ground breaking in their daily business dealings. Thus, if with the introduction of the King Report on good governance, competitive advantage is improved, SMEs are in a good position to sustain their businesses in turbulent economic conditions. This article is aimed at exploring the benefits with which good corporate governance can yield to top and bottom JSE listed SMEs in South Africa. A desktop method was used to analyze the financial statements of these SMEs companies with the view to gain understanding on their corporate governance activities and how well they benefit them. The findings show that good corporate governance is beneficial to SMEs.
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Thomson, Dianne, and Ameeta Jain. "Corporate social responsibility reporting: a business strategy by Australian banks?" Corporate Ownership and Control 7, no. 4 (2010): 213–28. http://dx.doi.org/10.22495/cocv7i4c1p5.
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The growth of voluntary corporate social responsibility (CSR) reporting reflects society‟s expectations for business to set higher ethical standards and to undertake business in a way that meets the profit imperative (the bottom line). Additionally, the community expects socially and environmentally responsible behaviour practices; the so-called triple bottom line approach. The paper briefly reviews the development of corporate social responsibility reporting from the perspective of two large Australian banks and attempts to understand their motivation for voluntary disclosure. Stakeholder theory and game theory provide a means to analyse why banks undertake CSR reporting. The paper compares Westpac and National Australia Bank‟s CSR reporting over the period 2004-2005 utilising external rating agencies and CSR reports to determine the extent of disclosure in relation to employees, environment, community and customers. The paper concludes with a discussion of the pros and cons of CSR, the role of regulation and recommendations for future policy direction.
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Agrawal, Rohit, and Vinodh S. "State of art review on sustainable additive manufacturing." Rapid Prototyping Journal 25, no. 6 (July 8, 2019): 1045–60. http://dx.doi.org/10.1108/rpj-04-2018-0085.
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Purpose The purpose of this paper is to report the state of art review on sustainable additive manufacturing (AM). Design/methodology/approach AM processes are becoming environmentally conscious and sustainable. In total, 63 papers are being collected from peer-reviewed journal sources. The review is presented on triple bottom line sustainable aspects, namely, environment, economy and society. Findings In the environmental dimension, papers on energy consumption, design optimization and life cycle assessment aspects are being collected and presented. The key inferences and insights are being derived from the mentioned perspectives and a framework for sustainable AM is proposed. Research limitations/implications The review is limited to journal articles from the study on sustainable AM. Book chapters are being excluded. Practical implications The study also discussed various perspectives of sustainable AM and provided insights on sustainable AM to practitioners. Originality/value Systematic review on sustainable additive manufacturing is the original contribution of the authors.
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Nadanyiova, Margareta, and Lubica Gajanova. "The impact of Corporate Social Responsibility on brand loyalty in the process of globalization." SHS Web of Conferences 74 (2020): 04017. http://dx.doi.org/10.1051/shsconf/20207404017.
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In the process of globalization, the topic of sustainable development is among the most up-to-date and discussed issues. Companies applying the principles of social responsibility are focused not only on profit, but above all on sustainable growth and development. And just the triple bottom line concept represents a tool that enables CSR put into practice and points out that economic interests may not be in conflict with social and environmental issues. The aim of this article includes providing a literature review on the issue from the perspective of several foreign and domestic authors. By using methods of description, comparison, deduction, induction, it discusses the essence of corporate social responsibility, the concept of triple bottom line and also analyses its practical use in the case of the particular company. The secondary data for the analysis were obtained from annual company reports, statistical tables and published professional publications. In order to determine the impact of corporate social responsibility on brand loyalty in the process of globalization, a questionnaire survey was conducted among Slovak consumers. General scientific methods were applied for the processing of the data, as well as mathematical methods to evaluate the data collated from the results of the questionnaire survey. Based on this, benefits of using CSR principles are highlighted, that includes, in particular, building customer relationships, increasing the brand value and gaining brand loyalty. Finally, proposals are put forward for the effective implementation of corporate social responsibility principles in the process of globalization.
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Larner, Justin, Keith Cheverst, Matthew MacDonald, Cefn Hoile, and Angus Soutar. "The open source guild: creating more sustainable enterprise?" Journal of Management Development 36, no. 1 (February 13, 2017): 71–80. http://dx.doi.org/10.1108/jmd-10-2014-0134.
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Purpose The purpose of this paper is to report on an action research project with two emergent micro-businesses that explored how their business model connected with the principles of open source. Design/methodology/approach The authors first gained initial qualitative data to establish the core values of each micro-business, which the authors then explored in the context of open source and business models in two design workshops with each organisation. Findings The authors developed the open source guild business model, which has the elements of: building a focal micro-business with resources secured through the guild, promoting learning and development through apprenticeship, promoting shared values through a commons of experience and capturing value by protecting key intellectual property. Research limitations/implications This research was undertaken with two emergent micro-businesses in the North West of England. Further research will be needed to establish the wider applicability of the open source guild model. Practical implications The open source guild model can be a mechanism for an emergent micro-business to create a community around their values and grow their business without conventional external investment of resources. Originality/value This research contributes to the literature on business models based on open source and how these models can be sustainable in terms of the quadruple bottom line, which extends the triple bottom line to include personal values and meaning.
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Padin, Carmen, Carlos Ferro, Beverly Wagner, Juan Carlos Sosa Valera, Nils M. Høgevold, and Göran Svensson. "Validating a triple bottom line construct and reasons for implementing sustainable business practices in companies and their business networks." Corporate Governance: The International Journal of Business in Society 16, no. 5 (October 3, 2016): 849–65. http://dx.doi.org/10.1108/cg-12-2015-0163.
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Purpose The purpose of this paper is to validate a triple bottom line (TBL) construct, as well as to describe the TBL reasons for implementing sustainable business practices in companies and their business networks. Design/methodology/approach This study reports on the validation of a TBL construct, in a Spanish context, of a study originally conducted in Norway. In this validation study, 230 companies were selected for participation. A total of 89 usable questionnaires were returned, generating a response rate of 38.5 per cent. Findings The empirical findings indicate major similarities and minor differences between organizations in Spain and Norway across two studies. By extension, the empirical findings appear to be valid and reliable across contexts and through time. Research limitations/implications This study explains the structural properties of the main reasons for business sustainability (economic, social and environmental) and business sustainability efforts in companies and the supply chains or business networks. Practical implications Business sustainability efforts need to be assessed in a systematic manner, and the validated TBL construct offers a foundation for doing this, though it needs to be complemented with other elements and details in connection with business sustainability. Originality/value Business sustainability efforts have been evolving over time and are increasingly seen to consider economic viability, as well as environmental sustainability and social responsibility. This study deals with how these elements of TBL are interrelated with respect to business sustainability.
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Marí Farinós, Jesús. "Sustainability as an object of corporate social responsibility." VITRUVIO - International Journal of Architectural Technology and Sustainability 2, no. 1 (June 13, 2017): 13. http://dx.doi.org/10.4995/vitruvio-ijats.2017.7649.
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<p>We can observe that in the last few years companies and organizations of any nature have begun to show an increasing interest in establishing sustainable relationships with the environment by bridging those groups that are impacted or that impact on their activities, . In this context, the social responsibility report emerges as a management tool that allows companies to be accountable to society and its groups and measure, their environmental, financial and social actions.</p><p>The Triple Bottom Line, triple accountability or triple counting of results, should be understood as the methodology to measure and report the performance of organizations contrasted with environmental, economic and social parameters. In addition, it allows companies to surpass accountability solely for their economic value as it used to be in the past, and also to consider the social and environmental value they add or destroy.</p><p>Concern about these social and environmental issues generates a demand for information, which, in turn, leads to the need to have a document that collects the information demanded by society and that should be offered by the Companies, what is known as Social Responsibility.</p><p>It is the American companies that originally, already in the late sixties and early seventies, found themselves in need of having to offer information regarding their social responsibility. This information was collected in what, we might conclude, is the first social balances, which were addressed mainly to groups outside the company itself, especially to consumers, since in the United States it was this collective that showed a greater concern about the issue.</p>
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Firdaus, Fahmi, Agnes Febiola, and Silvana Faiqoh. "Ketegasan Regulasi Laporan Ketaatan Syarian dalam Optimalisasi Financial Technology Lembaga Keuangan Syariah." Perisai : Islamic Banking and Finance Journal 1, no. 3 (December 28, 2017): 227. http://dx.doi.org/10.21070/perisai.v1i3.1173.
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Financial Technology in the digital era becomes an opportunity as well as a challenge for Islamic banks as one of Sharia Financial Institutions. Financial Technology for the customers. However, the current role of sharia banks has not been able to shift the position of conventional banks that are more inclusive, Islamic banks that can not guarantee the true quality of sharia. Regulations on the Sharia Compliance Report are not clearly identified as significant differentiators from conventional bank practices. The Weakness of Regulation of Bank Indonesia Regulation Number 10/16 / PBI / 2008 Article 2 on the Implementation of Sharia Principles has not guaranteed the performance of the true Islamic banks. The Shari'a Compliance Report is a mirror of the Shariah Enterprise Theory which states that the purpose of accounting is to provide information covering the efforts of stakeholders in performing devotion to Allah SWT to work on the triple bottom line (profit, human, and planet) model, given financial technology and distrust to use the services of sharia banks due to the negative image of Islamic banks.
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Herry, Yustina, and Stefanus Ariyanto. "ANALISIS PERBEDAAN TINGKAT PROFITABILITAS SEBELUM DAN SESUDAH PENGUNGKAPAN CSR (CORPORATE SOCIAL RESPONSIBILITY) PADA PERUSAHAAN DALAM INDUSTRI PERTAMBANGAN DAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA." Binus Business Review 3, no. 2 (November 30, 2012): 849. http://dx.doi.org/10.21512/bbr.v3i2.1268.
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The main purpose of the company used to gain maximum profits, now has changed with more attention to environmental and social aspects (triple bottom line) in order to create balance in the implementation. The research was conducted with the aim to analyze whether there are differences in the level of profitability as seen from the ratio of profitability, namely NPM (Net Profit Margin), ROA (Return on Assets) and ROE (Return On Equity) both before and after the disclosure of Corporate Social Responsibility. The sample used in this study is companies in the mining and pharmaceutical industries listed in the Indonesia Stock Exchange disclosing CSR in the period of 2003-2008 in the annual report or separate sustainability report. There are 10 samples taken by purposive sampling method, which meets the criteria. Data were analyzed using SPSS 16.0. Hypothesis testing is performed using paired two-sample test (paired sample t-test). The result of research indicates that there are no difference in profitability at the time before and after the disclosure of CSR.
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Kulevicz, Rosane Aparecida, Grasiela Edith de Oliveira Porfirio, Ozeni Souza de Oliveira, Arturo Alejandro Zavala Zavala, Benedito Albuquerque da Silva, and Michel Constantino. "Influence of sustainability reports on social and environmental issues: bibliometric analysis and the word cloud approach." Environmental Reviews 28, no. 4 (December 2020): 380–86. http://dx.doi.org/10.1139/er-2019-0075.
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The aim of the present study is to analyze how corporate sustainability reports address socio-environmental issues and business development through bibliometric analysis. The search led to 53 articles indexed in the ScienceDirect database between 2012 and 2017. A bibliometric analysis was applied to sustainability reports and to several topics, namely: “sustainability report” (SR) and “corporate sustainability” (CS), triple bottom line (TBL), eco-innovation in business (ECO), and “global reporting initiative” (GRI). The word cloud approach was applied to each keyword in the quantitative analysis. Annual publication frequency was applied to identify the year accounting for the largest number of publications. The target of the descriptive analysis applied to the sample was determined; it consists in metrically determining the frequency of each variable. The inferential analysis compared the means recorded for the subsets of the sample; it is a technique commonly used to investigate data. Friedman’s test was used to compare the behavior of the research groups. The keywords sustainability, business, reporting, environment, social, and performance were found. These words appeared in most of the analyzed articles; they represented the conceptual core of each topic involved in the “sustainability report” (SR). Based on the selected articles, companies surveyed over the years have incorporated sustainability concepts into their strategic planning to ensure the satisfaction and needs of future generations. The disclosure of information available in sustainability reports has become a marketing instrument that may clearly provide evidence of business activities or inactivity.
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Azevedo, Susana, and Miguel Barros. "The application of the triple bottom line approach to sustainability assessment: The case study of the UK automotive supply chain." Journal of Industrial Engineering and Management 10, no. 2 (May 15, 2017): 286. http://dx.doi.org/10.3926/jiem.1996.
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Purpose: The objective of this paper is to assess the level of sustainability of the UK automotive supply chain considering simultaneously the three dimensions of sustainability (economic, social and environmental) representing the Triple Bottom Line (TBL) approach.Design/methodology/approach: The assessment of the automotive SC’ sustainability is based on the framework proposed by Salvado, Azevedo, Matias and Ferreira (2011) and uses the Simple Additive Weighting (SAW) method to aggregate economic, environmental and social indicators into a unique index. A case study on the UK automotive industry is used and the data do perform this study is collected from the sustainability reports of the UK’ automotive companies.Findings and Originality/value: The proposed framework represents an important benchmarking tool, offering managers the possibility for assessing the sustainability behaviour of its supply chain and compare it with other supply chains. Once identified the dimension of sustainability where the company or the supply chain is worst performer managers can work closer to their supply chain’ partners in order to improve the performance of those dimension of sustainability.Research limitations/implications: One limitation of the suggested approach is related to the ambiguity of the sustainability’ indicators selection and the definition of weights for each sustainability dimension.Practical implications: The assessment of the SC sustainability by using the suggested framework to compute a SC sustainability index offers managers an opportunity for assessing the level of sustainability of each individual company and the corresponding SC in a very easy way. It also represents an opportunity for improving company performance. In this way managers can use the information on the sustainability index to help adjust their company's behaviour and improve their economic, social and environmental performance.Originality/value: The proposed framework represents a contribution in the area of index construction and a valuable component of organizational management systems and monitoring programs.
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Palmer, Timothy B., and David J. Flanagan. "The sustainable company: looking at goals for people, planet and profits." Journal of Business Strategy 37, no. 6 (November 21, 2016): 28–38. http://dx.doi.org/10.1108/jbs-09-2015-0095.
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Purpose This paper aims to explore the landscape of sustainability goals set by large firms. Design/methodology/approach Sustainability reports were content analyzed using the triple bottom line framework. Findings This study identified 389 goals among 22 firms. The most common goals focused on the natural environment. On average, the firms list 18 sustainability goals. These included an average of eight “planet” goals, seven “people” goals and three “overarching” goals. Practical implications This research should be useful to sustainability professionals who are setting goals for their firms and seek to understand the current landscape of goals set by large firms. Originality/value Although previous research has analyzed the content of sustainability reports, this is the first paper to explore sustainability goals. Given the importance of goal setting in strategic management, this paper fills an important gap in the intersection between sustainability and strategy.
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Rodgers, Waymond, Mouza Al Habsi, and George Gamble. "Sustainability and Firm Performance: A Review and Analysis Using Algorithmic Pathways in the Throughput Model." Sustainability 11, no. 14 (July 10, 2019): 3783. http://dx.doi.org/10.3390/su11143783.
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This paper reviews the prior research on the relationship between sustainability and a firm’s performance and proposes algorithmic pathways in the throughput model that could be used to improve the research findings for such research. Results of our literature search were mixed. Some studies reported a positive relationship between a firm’s sustainability efforts and profitability while others found a negative to no relationship. Studies found reasons for implementing sustainability even though it is a loss-bearing activity; other studies found reasons for not practising sustainability. Reasons for not practising sustainability ranged from absence of external pressure; not viewing the sustainability report as a business obligation; deeming it too expensive for small firms; to a lack of resources. Our evaluation of the prior research also found that the prior studies excluded an important class of assets—non-financial intangible assets—in their evaluation of the relationship between sustainability efforts and profitability. The contribution of this study is that the throughput model along with its six dominant algorithms depicts the significance of triple bottom line concepts of economic, social, and environmental variables influencing performance.
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Kühn, Anna-Lena, Markus Stiglbauer, and Ev Zschäckel. "Values-based management in cooperative banks: Balancing self-perception with public perception?" Corporate Ownership and Control 10, no. 3 (2013): 69–85. http://dx.doi.org/10.22495/cocv10i3siart6.
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The main target of cooperative banks is not to maximize profits but to jointly manage a business. With this in mind, assuming a stakeholder-oriented behavior of cooperative banks, we address whether cooperative banks consider multiple stakeholder values and take a sustainable governance approach. We conduct a content analysis of the annual reports of German cooperative banks, with reference to two research questions: Are the basic principles and values of cooperatives optimally realized and communicated to external stakeholders? Can cooperative banks comply with the requirements of the triple bottom line, namely the economic, environmental and social responsibility? We find that cooperative banks do not effectively communicate their cooperative values and thus inadequately manage to demonstrate the implementation of their core values. Yet cooperative banks avail of a sustainable business model that offers the potential of sustainable business conduct.
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Creel, Timothy, and Veronica Paz. "Teaching Sustainability in an Accounting Classroom." Discourse and Communication for Sustainable Education 9, no. 1 (June 1, 2018): 79–85. http://dx.doi.org/10.2478/dcse-2018-0006.
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Abstract Sustainability has become an important issue in the world today for both business and society. As accounting faculty members, it is important that we add aspects of sustainability into accounting classrooms to help prepare students for what they will see in the workplace. The article aims to discuss areas for faculty to share with students the importance of sustainability. The methods of discussing sustainability in the classroom come from the teaching experiences of the authors. Cost, managerial, and intermediate accounting courses, as well as auditing at both the undergraduate and graduate levels, serve as conduits for sustainability concepts. Examples include discussing the triple bottom line, examining CSR reports and assurance services for them, talking about required environmental reporting and integrated reporting, and examining green balanced scorecards. The hope is that faculty can help students learn not only accounting but how to be better citizens with a global perspective on sustainability.
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Geerts, Magali, and Michaël Dooms. "Sustainability Reporting for Inland Port Managing Bodies: A Stakeholder-Based View on Materiality." Sustainability 12, no. 5 (February 25, 2020): 1726. http://dx.doi.org/10.3390/su12051726.
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Sustainability reporting has been marked by a rise in importance in recent years as it has proved to be an important management tool in the understanding of where an organization is situated along the sustainability pathway. However, industries have shown different behaviors towards embracing this practice. In this paper, we turn our attention to the port industry, using the metropolitan inland Port of Brussels (Belgium) as a case study. Given the contested nature of port activities within urban regions, metropolitan inland ports are expected to benefit from the development of a sustainability report as it allows a more transparent account of the contribution of port activities to the objectives of different stakeholder groups in the urban environment. The case study is based on a survey yielding 74 valid responses from different stakeholder groups (employees, clients, and broader society). Our results show that the expected content of a sustainability report is viewed differently by these various stakeholder groups in terms of the relative importance of the dimensions of the Triple Bottom Line (TBL), as well as in terms of the specific indicators representing material issues. Furthermore, the concept of boundary setting with respect to the different dimensions of the TBL and the desired level of inclusion by stakeholders during the development of a sustainability report are differently assessed. The paper is of interest to academics as well as policy makers, as the research results complement the existing insights on sustainability reporting in general and can be used as basis to stimulate the adoption of sustainability reporting by inland ports.
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Samarina, Vera, Tatiana Skufina, and Aleksandr Samarin. "The experience of using GRI Standards in sustainable development reports by Russian industrial corporations." E3S Web of Conferences 208 (2020): 07011. http://dx.doi.org/10.1051/e3sconf/202020807011.
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Some moments in the history of the formation of the concept and the modern components of the mechanism of industrial corporations sustainable development, which comprehensively combines the managerial, economic, social and environmental aspects have been presented in the paper. The experience of disclosing information in the field of sustainable development by the largest metallurgical corporations having assets in the Russian Federation has been presented and analyzed as well. The research has shown that using the unified GRI Standards recommendations, management of each corporation independently determines the number and composition of indices required to assess the Triple Bottom Line. It has been concluded that the lack of a unified methodology for disclosing information in the field of achieving sustainable development results does not allow corporations to compare them, since one of the main principles of scientific research, i.e. the principle of results comparability is violated. The following authors’ position is defended: in order to eliminate the reasons that complicate the comparative assessment of the results of sustainable development of industrial corporations, the reporting methodology needs to be improved.
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Melles, Gavin. "Survey Study on Attitudes to Multi-Dimensional Sustainable Development with U.K. MSc Students." Social Sciences 8, no. 3 (February 28, 2019): 75. http://dx.doi.org/10.3390/socsci8030075.
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As reflected in the sustainable development goals (SDGs), sustainable development is a multi-dimensional concept integrating political, ethical, economic, and other factors. Reports from the United Nations (UN) Decade of Education for Sustainable Development (UNDESD) suggest that universities are more engaged with sustainable development in higher education. Despite promising signals about student awareness of sustainable development, survey studies suggest student engagement and knowledge is limited. Previous studies have tended to focus on undergraduates and examine basic attitudes to triple bottom line issues. This study examined knowledge and attitudes of postgraduate U.K. students enrolled in one-year taught sustainability degrees on the multi-dimensional issues of sustainable development. This study piloted a 39-question 7-point Likert scale survey with a cohort of U.K.-taught postgraduate (MSc, MPhil) students (n = 121, Cronbach’s Alpha 0.796, n = 39 questions). The study found this cohort able to recognize and respond to the multiple challenges of strong and weak sustainable development issues rather than exhibiting knowledge gaps previously reported. Results and qualitative comments from the survey suggest, however, that students resist the idea of strong interventions in social, political, and economic life.
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Pacheco, Javier Alejandro Bermeo, María Mercedes Teijeiro-Álvarez, and María Teresa García-Álvarez. "Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities." Sustainability 12, no. 18 (September 9, 2020): 7384. http://dx.doi.org/10.3390/su12187384.
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This article considers universities as an important element to increase productivity and competitiveness, where sustainable development (SD) is a cornerstone aspect for their development because it promotes effective communication mechanisms. The aim of this research is to evaluate the management of category A and B universities in Ecuador, through the contents of their accountability reports. The method to be used is bibliographic, exploratory, analytical, and experimental, considering the indicators of the Global Reporting Initiative (GRI). The results show a lack of commitment from the analyzed higher education institutions when preparing accountability reports in terms of sustainability criteria. Additionally, the category in which each university is placed does not guarantee effective disclosure of information to the point that some category B universities have a higher percentage of revealed data than their A category peers. Similarly, the results also suggest proposing plans of action for policymakers to create standards for socially responsible annual reports to respond to the “triple bottom line” criteria approach, as well as establishing guidelines for the correct dissemination and disclosure of information. The originality of this work lies in analyzing the social responsibility practices in Ecuadorian universities by applying GRI indicators.
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Kumar, Ajay, and Niladri Das. "A Text-Mining Approach to the Evaluation of Sustainability Reporting Practices: Evidence from a Cross-Country Study." Problemy Ekorozwoju 16, no. 1 (January 1, 2021): 51–60. http://dx.doi.org/10.35784/pe.2021.1.06.
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This study examines the sustainability reports (SRs)of 200 firms in both developed and emerging economies in order to identify the words most frequently used in disclosing sustainability practices within the Triple Bottom Line (TBL) approach to reporting (which emphasizes economic, environmental, and social dimensions). Its aim is to evaluate these sustainability reports under the umbrella of the GRI framework. It adopts a semi-automated Text-Mining (TM) technique to evaluate the corporate SRs of select firms from the top ten economies by GDP at current prices. Based on the GRI Standards guidelines, a total of 208 keywords were identified for analysis. The disclosures were then awarded points based on the appearance of these keywords so that the appearance of one resulted in the awarding of a score of one; if a keyword did not appear then the report was scored a zero for that word. Furthermore, a wordcloud was also generated in order to better understand the inclination of reporting language towards various TBL reporting categories. This analysis of the SRs of 200 firms from the top ten economies of the world sheds light on the differences in reporting practices and priorities as they relate to various aspects of the GRI Standards guidelines. The results indicate that SR practices have grown rapidly in the last half decade of the period selected for study (2013-2017) as compared to the first half (2008-2012). Canada ranked highest for its disclosure practices in this analysis followed by the UK, Germany, US, Japan, France, Italy, Brazil, India, and China. This study found that all included countries improved their sustainability performance over the period 2008-2017.
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Rickards, L., and R. J. Price. "Cultural dimensions of a large-scale mixed-farming program: competing narratives of stakeholder actors." Animal Production Science 49, no. 10 (2009): 956. http://dx.doi.org/10.1071/ea08302.
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Grain & Graze was an innovative, multi-scale, multi-organisational, inter-disciplinary and triple bottom line research, development and extension (RD&E) program conducted to investigate and improve mixed-farming systems in Australia from 2003 to 2008. This paper reports on a sociological evaluation of the program’s institutional arrangements that was undertaken as one of a small number of social research projects within the program. Based on discourse analysis and investigation of participant experiences, it found the program was characterised by two competing views of what the program was or ought to be. Weaving across the program’s formal and informal elements and national and regional scales of management, these ‘narratives’ reflect the program’s coexisting ‘revolutionary’ aspirations and ‘organisational’ aspirations. Attention to the coexistence of these narratives and the way they were expressed within the program provides insight into the values, complexity and challenges of agricultural RD&E programs. It points to the significance the broader philosophical and governance context has for contemporary agricultural RD&E programs and other public science and sustainable development initiatives.
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Kutzschbach, Jannika, Parvina Tanikulova, and Rainer Lueg. "The Role of Top Managers in Implementing Corporate Sustainability—A Systematic Literature Review on Small and Medium-Sized Enterprises." Administrative Sciences 11, no. 2 (April 21, 2021): 44. http://dx.doi.org/10.3390/admsci11020044.
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This systematic literature review investigates whether corporate sustainability (CS), according to the triple bottom line concept (TBL), is implemented in small and medium-sized enterprises (SMEs) and further identifies associated drivers. Building on upper echelon theory (UET) and the Schwartz value system (SVS) this study aims to analyze and contextualize extant empirical research. We developed a PRISMA-based framework to select relevant studies systematically. Based on an initial sample of 1249 articles between 2000 and 2020, we provide critical analysis of 31 best practice, peer-reviewed journal articles. Our findings suggest seven specifications of CS in SMEs that are driven by either internal or external motivations. Our review reveals that, overwhelmingly, SMEs engage in CS but fail to report it (“green blushing”). Furthermore, we find that the top managers of SMEs are a huge driver of CS. Oftentimes, they are even pioneers of good social and environmental practices. Finally, we identify four value dimensions (benevolence, achievement, power, and conformity values) according to the dimensions of the SVS that drive SMEs’ top managers’ engagement in CS. We contribute to the current state of research by conducting the first literature review that exclusively investigates how SMEs’ executives influence the enterprise’s commitment towards CS, based on the UET and the SVS. Thereby, we discuss implications and provide valuable recommendations for researchers, practitioners, and regulators alike.
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Grgov, Sasa, Vuka Katic, and Takanori Hattori. "Endoscopic resection of inflammatory gastric fibroid polyp: A case report." Srpski arhiv za celokupno lekarstvo 137, no. 9-10 (2009): 545–49. http://dx.doi.org/10.2298/sarh0910545g.
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Introduction An inflammatory fibroid polyp is a rare condition with frequent localization in the antrum of the stomach. Because of the localization in the bottom parts of the mucosa and submucosa, a histological diagnosis is difficult to establish at endoscopic biopsies. So, a correct diagnosis is histologically possible after surgical excision which is a common manner of treatment. Many authors have shown that endoscopic removal of an inflammatory fibroid polyp is possible. Case outline We are presenting a case of complete endoscopic resection of an inflammatory fibroid polyp of the stomach antrum in a 72-year-old patient. He complained of nausea, vomiting and loss of appetite. The polyp endoscopically looked like flat elevation with central umbilication, 16 mm in diameter and it was localized praepylorically. Pathohistologically, areas of severe epithelial dysplasia were verified at endoscopic biopsies which suggested early gastric cancer. Helicobacter pylori (H. pylori) infection was verified histologically and with rapid urease test. The patient was treated with triple eradication H. pylori therapy. Two months after the therapy, we decided to perform endoscopic resection of the polyp. We applied a suction technique of mucosal resection by which the polyp was completely resected. After complete endoscopic removal, the final diagnosis of an inflammatory fibroid polyp localised in the submucosa and mucosa of the antrum of the stomach was histologically made. On follow-ups, after 3, 6 and 12 months, there were no endoscopic and histological signs of either inflammatory fibroid polyp relapse, or recurrence of H. pylori infection. The patient had no dyspeptic symptoms. Conclusion We recommend an endoscopic method of resection as a therapy of choice for an inflammatory fibroid polyp of the stomach.
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Sridhar, Kaushik, and Grant Jones. "The three fundamental criticisms of the Triple Bottom Line approach: An empirical study to link sustainability reports in companies based in the Asia-Pacific region and TBL shortcomings." Asian Journal of Business Ethics 2, no. 1 (April 14, 2012): 91–111. http://dx.doi.org/10.1007/s13520-012-0019-3.
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Wilson, John P. "The triple bottom line." International Journal of Retail & Distribution Management 43, no. 4/5 (May 11, 2015): 432–47. http://dx.doi.org/10.1108/ijrdm-11-2013-0210.
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Isaiah Ogungbade, Oluyinka. "Corporate Social Responsibility and Financial Performance of Deposit Money Banks: A new Evidence from Nigeria." International Journal of Accounting and Economics Studies 9, no. 1 (December 25, 2020): 1. http://dx.doi.org/10.14419/ijaes.v9i1.31249.
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The primary purpose of every business firm is to make a profit which is the economic performance in the Triple Bottom Line. However, a social and environmental performance which is Corporate Social Responsibility (CSR) has been argued to be very crucial for firms' sustainability. This argument has drawn the attention of researchers across the globe to various empirical studies which have produced confounding results. This study provides new evidence from Nigeria by disaggregating CSR into Community Development, Education and Health, and finding their effect on performance which is proxied by Return on Assets. The data were extracted from the audited annual reports of 12 Deposit Money Banks listed on Nigeria Stock Exchange for ten years, 2009-2008. The study found out that CSR on Community Developments has a positive and significant effect on financial performance. On the contrary, the study reveals that CSR on Education has an insignificant positive effect on financial performance, and CSR on Health has a negligible negative effect. The study recommends that management of Deposit money banks in Nigeria should not blindly engage in CSR activities, but should selectively select the CSR activities that can take care of all the stakeholders’ interest.
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Slacik, Johannes, and Dorothea Greiling. "Coverage of G4-indicators in GRI-sustainability reports by electric utilities." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (June 2, 2020): 359–78. http://dx.doi.org/10.1108/jpbafm-06-2019-0100.
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PurposeElectric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.Design/methodology/approachA twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC globally is conducted to investigate the coverage rates of G4-indicators. Neo-institutionalism and strategic stakeholder theory serve as theoretical lenses. A regression analysis is used to examine ownership, stock-exchange listing, area of activity and region as potential drivers of sustainability reporting.FindingsResults show that the coverage of indicators based on triple-bottom-line dimensions is moderate in EUC leaving room for improvement. The coverage of sector-specific indicators lacks behind the coverage of standard disclosure indicators. Results show that private and listed EUC show better coverage rates than public and not-listed EUC.Research limitations/implicationsNeo-institutionalism shows limited homogenization in the sector. Strategic stakeholder theory demonstrates insufficient stakeholder compliance of public and not-listed EUC.Originality/valueThis study contributes to sustainability reporting research by focusing on the under-researched electricity sector. It provides practical reporting insights for EUC, the GRI and regulators.
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Pratiwi, Devica. "Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR)." Indonesian Accounting Review 11, no. 1 (March 12, 2021): 1. http://dx.doi.org/10.14414/tiar.v11i1.1929.
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Along with the changing time, CSR activities carried out by companies currently have been able not only to improve the welfare of the community but also to create shared value. In this concept, companies must be aware that creating shared value (CSV) is able to produce benefits to be shared and is more than just focusing on social responsibility. Companies should not only take corrective actions, but also reorganize the business strategies they use starting from the stages of planning and production to the stage of distribution to the end consumer, while still considering the factors of the company (economy), human and environment, or often referred to as the triple bottom line (profit, people, planet). This study aims to observe the development and disclosure of CSV in companies by using sustainability reports based on the system in yoga. Judging from the type of data, the approach used in this study is a qualitative descriptive approach. The research data used is the Sustainability Reports of Coca-Cola Company, Ltd., Nestle, and PT. Unilever Indonesia, Tbk for 2018. The results of this study show that the three companies have implemented CSV activities which are expressed in 5 Yamas Yoga: Ahimsa/non-violence; Satya / truthfulness / non-falsehoods; Asteya / honesty, non-stealing; Brahmacharya / Self-control; and Aparigraha / non-possessiveness, non-greediness. not expecting, asking, or accepting inappropriate gifts from any person.
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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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Salcedo, Arnold V., and Shane S. Salcedo, CPA. "Towards a Sustainable Future: Promoting Sustainability, Sustainability Accounting and Reporting among Future Professional Accountants." Journal of Governance Risk Management Compliance and Sustainability 1, no. 1 (April 30, 2021): 76–90. http://dx.doi.org/10.31098/jgrcs.v1i1.452.
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While most of the sustainability studies focused are on areas of engineering and architecture, sustainability accounting and reporting are concepts that need to be introduced among people nowadays, specifically accountancy students, with the belief that the students today, will become the workforce and leaders of tomorrow. The study focused on promoting the various concepts among ninety-six (n=96) accountancy students who are in their terminal year. The students were subjected to a pre-test & post-test experimental design group with viewing video presentations on triple bottom-line, sustainability reporting, true cost accounting and a sample of Global Reporting Initiative Report (GRI) as intervention activities, that aimed to provide an overview and a level of understanding on the targeted concepts. Results show a significant difference on the level of awareness before and after the three concepts were introduced. The participants were willing to learn more about sustainability accounting while half of them would consider to enroll in a graduate program that specializes on leadership in a sustainable enterprise along with management courses concentrating on sustainability. As a conclusion, sustainability accounting and reporting in the Philippines, still has a long way to go and currently at its infancy stage before becoming a distinguished program or a course that will be embedded in the academic curricula or be fully recognized by businesses and industries from both national and local levels. The study can be further enhanced to include the level of commitment and motivation of students to such concepts.
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Deer, Shannon, and Jill Zarestky. "Balancing Profit and People: Corporate Social Responsibility in Business Education." Journal of Management Education 41, no. 5 (August 2, 2017): 727–49. http://dx.doi.org/10.1177/1052562917719918.
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This qualitative study’s purpose was to evaluate how undergraduate business students’ perspectives, skills, and behaviors evolved through corporate social responsibility (CSR) education taught with a focus on critical thinking and sustainable problem solving. Business schools are struggling to incorporate CSR into their curriculum despite interest from students and pressure from accreditation agencies. This article primarily contributes practical tools for business schools teaching students to apply critical thinking skills and concepts gained through their business education to develop solutions to economic, social, and environmental problems. Instructors taught the following topics: definitions of CSR, the triple bottom line, stakeholder theory, exposure to social problems, businesses’ roles in exacerbating or mitigating social problems, specific sustainable solutions companies and nonprofit organizations have implemented, and analysis of public companies’ sustainability reports. Topics were taught using critical thinking tools, such as a decision-making model, a funneling exercise, a root problems activity, and reflection and metareflection. The instruction followed a specific teaching model to promote critical thinking skills development, which can be implemented by other faculty. We found CSR concepts motivated students by giving them the tools and confidence in their abilities to solve meaningful problems and learning outcomes for both CSR and critical thinking were achieved.
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Chariri, Anis, Gretta Ratna Sari Br Bukit, Octrine Bethary Eklesia, Bourinta Uly Christi, and Daisy Meirisa Tarigan. "Does Green Investment Increase Financial Performance? Empirical Evidence from Indonesian Companies." E3S Web of Conferences 31 (2018): 09001. http://dx.doi.org/10.1051/e3sconf/20183109001.
Full textAbstract:
The negative effects of globalization and rapid growth of industries on environment have changed the business paradigm from profit issues to profit, people and planet (triple bottom line). Consequently, a number of companies have invested their money in environmental issues (called as green investment). This study aims to investigate the effect of firm characteristics on green investment and how green investment influences financial performance. Using annual reports of companies receiving the Program for Pollution Control, Evaluation and Rating (PROPER) award and listed on the Indonesia Stock Exchanges in the year of 2009-2014 as research data, the findings showed that firm size, foreign ownership, industry profile, and frequency of audit committee meeting significantly influenced green investment whereas ISO14001 management certification had no effect on it. Interestingly, green investment positively determined an increase in firm financial performance. This reveals that the better the green investment, the higher the financial performance of the companies. The findings contribute to the importance of adopting green investment as a company's strategy to increase profit without destroying the environment. Secondly, this finding can be used by government as a reference for formulating any regulations concerning business and environment. Finally, the finding contributes to the importance of including environmental issues in business education.