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Journal articles on the topic 'Triple bottom line'

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Published: 4 June 2021
Last updated: 10 March 2023

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1

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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2

Norman, Wayne, and Chris MacDonald. "Getting to the Bottom of “Triple Bottom Line”." Business Ethics Quarterly 14, no. 2 (April 2004): 243–62. http://dx.doi.org/10.5840/beq200414211.

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Abstract:In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom Line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimes contradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what is sound about the idea of a Triple Bottom Line is not novel, and (b) that what is novel about the idea is not sound. We argue on both conceptual and practical grounds that the Triple Bottom Line is an unhelpful addition to current discussions of corporate social responsibility. Finally, we argue that the Triple Bottom Line paradigm cannot be rescued simply by attenuating its claims: the rhetoric is badly misleading, and may in fact provide a smokescreen behind which firms can avoid truly effective social and environmental reporting and performance.
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3

Wilson, Barbara Brown. "Before the “Triple Bottom Line”." Journal of Planning History 14, no. 1 (May 25, 2014): 4–18. http://dx.doi.org/10.1177/1538513214529404.

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4

Campos, Fernanda Julio Barbosa, and Heidy Rodriguez Ramos. "Aplicação do Modelo Triple Bottom Line em um Hospital Público." Revista de Gestão Ambiental e Sustentabilidade 3, no. 1 (April 1, 2014): 124–38. http://dx.doi.org/10.5585/geas.v3i1.148.

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5

Ramadhani, Febrina Nur, and Dessy Ekaviana. "Circle bottom line: mengkonstruksi akuntansi sosial-lingkungan dalam bingkai spiritualitas." Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam 5, no. 1 (March 25, 2020): 17–24. http://dx.doi.org/10.34202/imanensi.5.1.2020.17-24.

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Abstrak Tulisan ini mencoba untuk menyempurnakan konsep triple bottem line dengan menyusun kembali relasi antara dimensi triple P dan spiritualitas, yang kemudian dinamakan circle bottom line. Circle bottom line mencakup tiga dimensi yakni people (sosial), planet (lingkungan), profit (ekonomi) yang dilandasi dimensi spiritualitas dalam pengukurannya. Dimensi spiritualitas yang digunakan yakni spirit religius. Dalam hal ini adalah konsep Eco-Theology Islam yang mencakup tiga prinsip, yakni tawhīd (kesatuan seluruh makhluk), amānah-khalīfah (kejujuran-kepemimpinan), dan ākhirah (tanggung jawab). Relasi antar dimensi circle bottom line yang berbasis prinsip-prinsip Islam pada Eco-Theology Islam kemudian dijadikan sebagai dasar penerapan akuntansi sosial-lingkungan. Abstract This paper tries to refine triple bottem line concept by rearranging the relations between triple P dimensions and spirituality, which is then called circle bottom line. Circle bottom line includes three dimensions, namely people (social), planet (environment), profit (economy) based on the dimensions of spirituality in measurement. The dimension of spirituality used is religious spirit. In this case the concept of Eco-Theology of Islam includes three principles, namely tawhīd (unity of all beings), amānah-khalīfah (honesty-leadership), and ākhirah (responsibility). The inter-dimensional relationship of circle bottom line based on Islamic principles in the Eco-Theology of Islam is then used as the basis for the application of social-environmental accounting.
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6

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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7

Tullberg, Jan. "Triple bottom line - a vaulting ambition?" Business Ethics: A European Review 21, no. 3 (June 2012): 310–24. http://dx.doi.org/10.1111/j.1467-8608.2012.01656.x.

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8

Elkington, John. "ACCOUNTING FOR THE TRIPLE BOTTOM LINE." Measuring Business Excellence 2, no. 3 (March 1998): 18–22. http://dx.doi.org/10.1108/eb025539.

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9

Rubinstein, Robert. "A keynote: triple bottom line investing." International Journal of Business Performance Management 5, no. 2/3 (2003): 109. http://dx.doi.org/10.1504/ijbpm.2003.003272.

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10

Pava, Moses L. "A Response to “Getting to the Bottom of ‘Triple Bottom Line’”." Business Ethics Quarterly 17, no. 1 (January 2007): 105–10. http://dx.doi.org/10.5840/beq200717116.

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ABSTRACT:Wayne Norman and Chris MacDonald launch a strong attack against Triple Bottom Line or 3BL accounting in their article “Getting to the Bottom of ‘Triple Bottom Line’” (2004). This response suggests that, while limitations to 3BL accounting do exist, the critique of Norman and MacDonald is deeply flawed.
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11

Kim, Hyun-jung, and Ji-yoon Son. "A Study on Triple Bottom Line (TBL) Efficiency for Sustainable Operations of Airlines." Korean Review of Corporation Management 12, no. 4 (November 30, 2021): 157–83. http://dx.doi.org/10.20434/kricm.2021.11.12.4.157.

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12

Omimi, Atu,. "Triple Bottom Line Accounting: A Conceptual Expose." IOSR Journal of Business and Management 13, no. 4 (2013): 30–36. http://dx.doi.org/10.9790/487x-1343036.

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13

GUPTA, ISHA, Nandita Mishra, and Deepak Tandon. "Triple Bottom Line: Evidence from aviation sector." International Journal of Business Ethics and Governance 3, no. 1 (January 31, 2020): 97–104. http://dx.doi.org/10.51325/ijbeg.v3i1.32.

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In COVID-19 outbreak both the therapeutic benefit of slow economic activity on the skies and the planet, as well as the horrendous sufferings of our fellow countrymen emerged. They strike many people miserably sedated and anxious to do something to secure the future. The civil aviation is one of the worst hit sectors affected by coronavirus-induced lockdowns; revenue generation has been lowered as traffic demand has been halted in both domestic and international sectors, sending a strong signal that there is a need for a sustainability strategy. This chapter focuses on how the Triple Bottom Line approach can help the aviation sector in achieving sustainability even in times of pandemic. The TBL approach has three dimensions- people, planet and performance through which success of the business has been measured. For companies that are wary of valuing social/ environmental sustainability equally with economic efficiency, Southwest Airlines is the perfect example. The critical point is that the COVID-19 crisis has provided some complex perspectives that can encourage to rebuild sustainably. The focus should be on rewarding creation of value rather than extraction of value, through promoting sustainable growth in innovation and reducing the carbon footprint. The airlines need to take help from analytics, artificial intelligence and machine learning to meet customer expectations that are transformed after pandemic. Waiving, adjust and cancel fees and allowing convenient rebooking would help boost brand perception, feedback of customers and eliminate any confusion for those who wish to book future travel.
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14

Musgrave, Michael, David Sherman, and Elise DeGeorge. "Triple Bottom Line Benefits from Economic Development." Proceedings of the Water Environment Federation 2010, no. 2 (January 1, 2010): 904–12. http://dx.doi.org/10.2175/193864710798285444.

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15

Krugel, Steve, Jack Warburton, Ian McKelvey, Reno Fiorante, and Tony Brcic. "Monetizing Triple Bottom Line; Beyond Black Art." Proceedings of the Water Environment Federation 2010, no. 16 (January 1, 2010): 1625–36. http://dx.doi.org/10.2175/193864710798158706.

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16

Lee, Kerry Maree. "So What is the 'Triple Bottom Line'?" International Journal of Diversity in Organizations, Communities, and Nations: Annual Review 6, no. 6 (2007): 67–72. http://dx.doi.org/10.18848/1447-9532/cgp/v06i06/39283.

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17

Raar, Jean. "Environmental initiatives: towards triple‐bottom line reporting." Corporate Communications: An International Journal 7, no. 3 (September 2002): 169–83. http://dx.doi.org/10.1108/13563280210436781.

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18

Tyrrell, Timothy, Cody Morris Paris, and Vernon Biaett. "A Quantified Triple Bottom Line for Tourism." Journal of Travel Research 52, no. 3 (November 16, 2012): 279–93. http://dx.doi.org/10.1177/0047287512465963.

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19

Thomas, R., L. Brocklesby, A. Coleman, V. Cuchhadia, D. Dunham, S. Glaze, P. Khandelwal, and A. Dahlmann-Noor. "Triple bottom line: sustainability in amblyopia care." Eye 30, no. 8 (May 27, 2016): 1029–30. http://dx.doi.org/10.1038/eye.2016.116.

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20

Księżak, Paulina, and Barbara Fischbach. "Triple Bottom Line: The Pillars of CSR." Journal of Corporate Responsibility and Leadership 4, no. 3 (May 23, 2018): 95. http://dx.doi.org/10.12775/jcrl.2017.018.

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21

Glaser, John A. "Corporate responsibility and the triple bottom line." Clean Technologies and Environmental Policy 8, no. 4 (October 5, 2006): 225–28. http://dx.doi.org/10.1007/s10098-006-0067-2.

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22

Himmelberger, Heather, and Andy Yang. "Maximize Asset Management's Triple‐Bottom‐Line Benefits." Journal AWWA 112, no. 1 (January 2020): 71–74. http://dx.doi.org/10.1002/awwa.1434.

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23

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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24

Hammer, Janet, and Gary Pivo. "The Triple Bottom Line and Sustainable Economic Development Theory and Practice." Economic Development Quarterly 31, no. 1 (November 10, 2016): 25–36. http://dx.doi.org/10.1177/0891242416674808.

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The triple bottom line refers to economic, environmental, and social value of an investment and is related to the concept of sustainable development. The triple bottom line is increasingly salient to economic development related disciplines, yet the topic has received little attention within the field of economic development. This study offers three substantive responses to that gap. First, triple bottom line economic development is introduced and defined. Second, research regarding whether and how practitioners prioritize and engage in triple bottom line economic development is presented. Third, implications for the field are considered, including the centrality of the concept to economic development and recommendations to advance theory and practice in this regard.
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25

Badria, Nuril, Eko Ganis Sukoharsono, and Lilik Purwanti. "Business sustainability and pentuple bottom line: Building the hierarchical pyramid of the pentuple bottom line." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 3 (May 1, 2021): 123–31. http://dx.doi.org/10.20525/ijrbs.v10i3.1156.

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This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for measuring company managerial performance consisting of ethical responsibilities, profit, people, planet, and prophet. First, ethical responsibilities are ethical responsibilities, the company has an obligation to carry out good and fair business practices, second, profit is an effort to fulfill the company's economic welfare third, people, the company tries to provide benefits and advantages for the stakeholders, fourth, planet, the company can preserve the environment, the fifth, prophet is mental or spiritual balance in the process of preserving life, business organizations must consider the expression of God-consciousness, transcendental consciousness, honesty, the ability to self-contemplate and sincere love
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26

McBride, Mary. "Triple Bottom Line by Design: Leading as if Life Matters." Design Management Review 22, no. 1 (February 22, 2011): 6–14. http://dx.doi.org/10.1111/j.1948-7169.2011.00105.x.

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27

Kossek, Ellen Ernst. "Implementing organizational work–life interventions: toward a triple bottom line." Community, Work & Family 19, no. 2 (February 12, 2016): 242–56. http://dx.doi.org/10.1080/13668803.2016.1135540.

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28

Kazancoglu, Yigit, and Yesim Deniz Ozkan-Ozen. "Sustainable disassembly line balancing model based on triple bottom line." International Journal of Production Research 58, no. 14 (August 13, 2019): 4246–66. http://dx.doi.org/10.1080/00207543.2019.1651456.

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29

Bellini, Marco, Sara Bianchi, Federica Zaccheria, and Nicoletta Ravasio. "Vegetable oils as Triple Bottom Line compliant lubricants." Tribology International 161 (September 2021): 107103. http://dx.doi.org/10.1016/j.triboint.2021.107103.

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30

Alhaddi, Hanan. "Triple Bottom Line and Sustainability: A Literature Review." Business and Management Studies 1, no. 2 (April 3, 2015): 6. http://dx.doi.org/10.11114/bms.v1i2.752.

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Triple bottom line (TBL) and sustainability are two related constructs that are used interchangeably in the literature. A comprehensive review of the relevant literature was conducted and revealed an inconsistent use of the term sustainability. On the other hand, consistency in terms of referring to the three lines simultaneously is built into the structure of TBL as the construct is explicitly based on the integration of the social, environmental, and economic lines. The purpose of this paper is not to support an argument that favors the use of one term over the other, but to provide an overview of the presence of both terms in the literature. In light of that, researchers in the business, management, and sustainability fields are encouraged to pay particular attention to how they use these terms in their studies.
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31

Taylor, A. C., and T. D. Fletcher. "Triple-bottom-line assessment of urban stormwater projects." Water Science and Technology 54, no. 6-7 (September 1, 2006): 459–66. http://dx.doi.org/10.2166/wst.2006.598.

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New guidelines have been developed and trialled in Australia to assist urban stormwater managers to assess options for projects that aim to improve urban waterway health. These guidelines help users to examine the financial, ecological and social dimensions of projects (i.e. the so-called “triple-bottom-line”). Features of the assessment process described in the guidelines include use of multi criteria analysis, input from technical experts as well as non-technical stakeholders, and provision of three alternative levels of assessment to suit stormwater managers with differing needs and resources. This paper firstly provides a background to the new guidelines and triple-bottom-line assessment. The assessment methodology promoted in the new guidelines is then briefly summarised. This methodology is compared and contrasted with European guidelines from the “SWARD” project that have been primarily developed for assessing the relative sustainability of options involving urban water supply and sewerage assets. Finally, the paper discusses how assessment methodologies that evaluate the financial, ecological and social dimensions of projects can, under some circumstances, be used to evaluate the relative progress of options for urban water management on a journey towards the widely pursued, but vaguely defined goal of “sustainable development”.
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32

Miemczyk, Joe, and Davide Luzzini. "Achieving triple bottom line sustainability in supply chains." International Journal of Operations & Production Management 39, no. 2 (February 4, 2019): 238–59. http://dx.doi.org/10.1108/ijopm-06-2017-0334.

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PurposeCompanies are increasingly challenged by sustainability-related supply chain risks. Research has developed linking supply chain sustainability priorities, practices and triple bottom line performance; however, risk is rarely included in these models. The purpose of this paper is to understand the link between sustainable supply chain strategies, practices and performance, and to test the importance of risk management practices in this relationship focusing on the product category level.Design/methodology/approachThe paper includes a survey of supply managers in four countries with 305 responses, with a focus on upstream supply chain strategies at the product category level.FindingsThe environmental and social sustainability strategies lead to sustainable supply sustainable performance, through focused practices in either area, but the effect on operational and cost performance is not significant. Social supply chain strategies positively impact environmental and cost performance when mediated by risk assessment practices.Originality/valueThis paper shows a more nuanced view of the impact of supply chain practices on the strategy–performance link. It is one of the first papers to empirically test the role of risk practices in sustainable supply chain management and emphasize the importance of alignment across the main dimensions of sustainability to achieve positive sustainable performance outcomes, but not necessarily cost and operational performance. Unlike other studies, social sustainability priorities may positively impact environmental and social performance and is linked to cost advantage when implemented with risk assessment practices.
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33

Caldicott, Rodney W., Tania von der Heidt, Pascal Scherrer, Sabine Muschter, and Antonia Canosa. "Airbnb – exploring triple bottom line impacts on community." International Journal of Culture, Tourism and Hospitality Research 14, no. 2 (March 16, 2020): 205–23. http://dx.doi.org/10.1108/ijcthr-07-2019-0134.

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Purpose This paper aims to purposely place community and its stakeholders at the forefront of an investigation of positive and negative social, economic and environmental impacts of the sharing economy in the specific context of Airbnb by drawing upon the triple bottom line (TBL) framework of sustainability. Design/methodology/approach A qualitative enquiry through a “scoping approach” with the search of relevant electronic databases identified a range of conceptual and empirical studies in the period from 2008 to 2018 informing a profile focussed on the triple bottom line impacts. Findings The criteria limited search yielded 23 focal articles, which investigated or discussed Airbnb impacts on local communities. Analysis of these articles informed a three-pillar tabulation of positive and negative impacts, which are presented against four key stakeholder groupings. Research limitations/implications The study is exploratory, and further research, especially confirmatory research, is recommended. Practical implications The study’s value extends to praxis. Guided by findings, real-time planning and policy-making are already underway within the authors’ community. Additionally, an extension project, as requested by the community, is now investigating direct traditional accommodation provider impacts. Social implications Understanding of the social issues concerning Airbnb and indeed, the wider sharing economy, is broadened through identified need for further social impact research. Originality/value To the best of authors’ knowledge, this is one of the first studies to apply a “scoping approach” to holistically illuminate the positive and negative impacts of Airbnb at the micro-level in each of the three domains of sustainability. The research methodology is shown to be effective, with positive community impact, and will easily adapt to other destinations grappling with policy decisions.
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FRY, LOUIS W., and JOHN W. SLOCUM. "Maximizing the Triple Bottom Line through Spiritual Leadership." Organizational Dynamics 37, no. 1 (January 2008): 86–96. http://dx.doi.org/10.1016/j.orgdyn.2007.11.004.

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35

Agrawal, Saurabh, Rajesh Kr Singh, and Qasim Murtaza. "Triple bottom line performance evaluation of reverse logistics." Competitiveness Review 26, no. 3 (May 16, 2016): 289–310. http://dx.doi.org/10.1108/cr-04-2015-0029.

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Purpose The paper aims to incorporate the relationship of reverse logistics into the economic, environmental, and social sustainability, known as triple bottom line and developed a framework for reverse logistics performance evaluation. Design/methodology/approach The performance measures, based on triple bottom line approach, were selected, and fuzzy analytical hierarchy process and extent analysis approach was applied for estimating the weights, global weights of performance measures and hence, the reverse logistics performance index. Reverse logistics performance of three electronic companies were evaluated and compared for the demonstration of the methodology. Findings The results show that economic performance has highest performance index followed by environmental performance and social performance. “Recapturing value” and “return on investment” from economic, “minimum energy consumption” and “optimum use of raw material” from environmental and “community complaints” and “customer health and safety” from social perspective have higher performance indexes. Over all, “reduced packaging”, “use of recycled material” and “employee benefits” show very poor performance indexes. Research Limitations/implications The study will provide useful guidance to the academicians and practitioners for evaluating, improving and benchmarking the reverse logistics performance. Originality/value The analysis adds to the very few studies on triple bottom line aspects of reverse logistics and its performance evaluation. Also, fuzzy analytical hierarchy process and extent analysis is used first time being an efficient tool to tackle the fuzziness of the data involved in performance evaluation.
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Assaf, A. George, Alexander Josiassen, and Ljubica Knežević Cvelbar. "Does Triple Bottom Line reporting improve hotel performance?" International Journal of Hospitality Management 31, no. 2 (June 2012): 596–600. http://dx.doi.org/10.1016/j.ijhm.2011.08.005.

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37

Vitezic, Neda. "Corporate sustainability and Triple Bottom Line: Croatian experience." International Journal of Trade and Global Markets 3, no. 1 (2010): 68. http://dx.doi.org/10.1504/ijtgm.2010.030409.

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38

Rogers, Maureen, and Roberta Ryan. "The Triple Bottom Line for Sustainable Community Development." Local Environment 6, no. 3 (August 2001): 279–89. http://dx.doi.org/10.1080/13549830120073275.

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39

McWilliams, Abagail, Annaleena Parhankangas, Jason Coupet, Eric Welch, and Darold T. Barnum. "Strategic Decision Making for the Triple Bottom Line." Business Strategy and the Environment 25, no. 3 (October 31, 2014): 193–204. http://dx.doi.org/10.1002/bse.1867.

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40

Hubbard, Graham. "Measuring organizational performance: beyond the triple bottom line." Business Strategy and the Environment 18, no. 3 (March 2009): 177–91. http://dx.doi.org/10.1002/bse.564.

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41

Supriyadi, Hery, and Nunung Ghoniyah. "Model peningkatan nilai perusahaan berbasis Triple bottom line CSR dan profitabilitas." Jurnal Riset Ekonomi dan Bisnis 15, no. 3 (December 20, 2022): 209. http://dx.doi.org/10.26623/jreb.v15i3.5450.

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<p>Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh <em>Triple Bottom Line</em> CSR (<em>Corporate Social Responsibility</em>) terhadap nilai perusahaan. Penelitian ini juga bertujuan untuk mengetahui pengaruh profitabilitas sebagai variabel moderasi pada hubungan antara <em>Triple Bottom Line</em> CSR dan nilai perusahaan. Jenis penelitian yang dipakai adalah penelitian kuantitatif. Sifat penelitian menggunakan deskriptif <em>explanatory research</em>. Pemilihan sampel menggunakan metode <em>purposive sampling</em>. Jumlah sampel yang digunakan sebanyak 41 perusahaan sector pertambangan yang terdaftar di Bursa Efek Indonesia. Periode penelitian antara tahun 2015 sampai dengan 2020. Data dianalisis menggunakan analisis regresi berganda. Hasil penelitan menunjukkan bahwa <em>Triple Bottom Line</em> CSR tidak berpengaruh terhadap nilai perusahaan. Setelah dimoderasi dengan profitabilitas, <em>Triple Bottom Line</em> CSR tidak berpengaruh signifikan terhadap nilai perusahaan. Kesimpulan dari penelitian kali ini adalah profitabilitas sebagai variabel <em>moderating</em> secara signifikan berpengaruh memperkuat hubungan antara CSR sosial dan nilai perusahaan.</p><p><em>This study aims to determine effect of Triple Bottom Line CSR (Corporate Social Responsibility) on firm value. This study also investigated the role of profitability as a moderating variabel on the relationship between Triple Bottom Line CSR and firm value. The type of research used is quantitative research. The study uses descriptived explanatory research. Sample selection using a purposive sampling method. The number of samples used is 41 mining sector companies listed on the Indonesia Stock Exchange. The period of the research was between 2015 and 2020. The data were analyzed using multiple regression analysis. The result showed that the Triple Bottom Line CSR have no affected the firm value. After being moderated by profitability, Triple Bottom Line CSR has no significant effect on firm value. This study concludes that profitability as a moderating variabel significantly strengthens the relationship between social CSR and firm value.</em></p>
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Yunina, Yunina, and Nur Fadillah. "PENGARUH KARATERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN TRIPLE BOTTOM 'LINE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014-2016." Jurnal Akuntansi dan Keuangan 7, no. 1 (September 11, 2019): 1. http://dx.doi.org/10.29103/jak.v7i1.1833.

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This study aimed to know the influence of company characteristics, ownership structure and good corporate governance on the disclosure of the Triple Bottom Line. The samples of this research were taken using purposive sampling based on certain criteria and the samples were 23 companies from a population of 45 companies. This study used multiple regression analysis with hypothesis testing using SPSS 17 for Windows. The results showed that leverage, Profitability, and foreign ownership did not have a significant effect on the level of triple bottom line disclosure, institutional ownership, ownership, board size and audit committee size did not significantly affect the triple bottom line disclosure level. While liquidity, industry type and company age significantly influenced the triple bottom line disclosure level. For the next researcher, it is better to use other variables and the number of years extended to be more relevant.
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Rambaud, Alexandre, and Jacques Richard. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting." Critical Perspectives on Accounting 33 (December 2015): 92–116. http://dx.doi.org/10.1016/j.cpa.2015.01.012.

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Law, Derek G. "From Plimsoll Line to triple bottom line: adding value through partnership." Bottom Line 28, no. 1/2 (July 6, 2015): 44–51. http://dx.doi.org/10.1108/bl-12-2014-0030.

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Purpose – The purpose of the paper is to argue that university libraries need to rethink their relationship with their parent institution. Design/methodology/approach – Personal view based on managerial experience in universities. Findings – Libraries must focus first on institutional mission and align their mission and strategy to that. Research limitations/implications – The limitations of the paper are that this paper is only based on a single point of view. Practical implications – Rethink approaches to relationships with the parent body. Originality/value – It is an original point of view which is at least worth reading to see if it has value.
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de Haan-Hoek, Joost, Wim Lambrechts, Janjaap Semeijn, and Marjolein C. J. Caniëls. "Levers of Control for Supply Chain Sustainability: Control and Governance Mechanisms in a Cross-Boundary Setting." Sustainability 12, no. 8 (April 15, 2020): 3189. http://dx.doi.org/10.3390/su12083189.

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The rise of global supply chains as well as attention to the Triple Bottom Line provides organizations with new conditions and strategy paradoxes to be dealt with when it comes to sustainability in supply chain management. This study of a large multinational organization with a strong Triple Bottom Line focus provides a comprehensive analysis of the use of control and governance mechanisms in supply chain context. Through the Levers of Control framework, the application of these mechanisms both internally and across organizational boundaries is shown. The interplay between levers helps in dealing with the in itself paradoxical nature of Triple Bottom Line goalsetting. The results show that the “softer” elements of the Triple Bottom Line, i.e., People and Planet, are approached with the lever associated with the beliefs system, which in turn enforces the boundary and interactive control systems. Ultimately, applying the Levers of Control in supply chain context might contribute to pursuing a holistic approach of sustainable supply chain management.
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Foo, Meow Yee, Kanagi Kanapathy, Suhaiza Zailani, and Mohd Rizaimy Shaharudin. "The impact of green purchasing capabilities and practices on firm sustainability." Asia Proceedings of Social Sciences 2, no. 1 (December 2, 2018): 9–13. http://dx.doi.org/10.31580/apss.v2i1.269.

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The Conceptual framework of this study consists of the three main hypotheses to examine and reflect the positive relationship between the green purchasing capabilities ( integration, intra-organizational, innovative, financial and manufacturing) and green purchasing practices (supplier selection, development, collaboration, and evaluation) on triple bottom line performance. (Environmental, economic and intangible performance). The results of the study revealed that green manufacturing, financial, intraorganisational, and integration capabilities have positive significant effects on green purchasing practices. Nevertheless, innovation capabilities have no significant effect on green purchasing practices. On the other hand, the survey results indicate that green purchasing practices have positive effects on the triple bottom line performance of the firms. The research finding shows that there is a positive effect of green manufacturing capabilities, green integration capabilities and green intraorganisational capabilities on the triple bottom line performance. Meanwhile, there is no effect of green innovative and green financial capabilities on the triple bottom line performance of the firms.
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Yee Foo, Meow, Kanagi Kanapathy, Suhaiza Zailani, and Mohd Rizaimy Shaharudin. "The Impact of Green Purchasing Capabilities and Practices on Firm Sustainability." Science Proceedings Series 1, no. 1 (March 21, 2019): 16–21. http://dx.doi.org/10.31580/sps.v1i1.513.

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The Conceptual framework of this study consists of the three main hypotheses to examine and reflect the positive relationship between the green purchasing capabilities ( integration, intra-organizational, innovative, financial and manufacturing) and green purchasing practices (supplier selection, development, collaboration,and evaluation) on triple bottom line performance. (Environmental, economic and intangible performance). The results of the study revealed that green manufacturing, financial, intraorganisational, and integration capabilities have positive significant effects on green purchasing practices. Nevertheless, innovation capabilities have no significant effect on green purchasing practices. On the other hand, the survey results indicate that green purchasing practices have positive effects on the triple bottom line performance of the firms. The research finding shows that there is a positive effect of green manufacturing capabilities, green integration capabilities and green intraorganisational capabilities on the triple bottom line performance. Meanwhile, there is no effect of green innovative and green financial capabilities on the triple bottom line performance of the firms
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Sandy, Sandy, Murtafia Murtafia, and Gina Lucita. "Management of Tourism Villages Using the Triple Bottom Line Concept." Jurnal Ad'ministrare 9, no. 2 (December 27, 2022): 679. http://dx.doi.org/10.26858/ja.v9i2.41720.

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Tourism villages have emerged as a viable option for local economic development and community welfare. As a result, the development of tourist villages has become a national initiative. The purpose of this research is to examine the accomplishments of a tourist village's management using the triple bottom line concept. Nonongan Selatan Tourism Village in North Toraja Regency and Kolesawangan Tourism Village in Tana Toraja Regency were chosen as research sites. The data for this study was gathered using a qualitative method, including interviews, observation, and document analysis. The findings of this study show that the Tourism Village Concept, as applied to Lembang Nonongan Selatan Village, which emphasizes people's daily lives, and Lembang Kole Sawangan Village, which emphasizes historical tourist destinations, has reflected the Triple Bottom Line Concept, which is measured in three areas: profit, people, and planet. This demonstrates that the concept of a tourist village is consistent with the government's goals, which are to improve the quality of life and welfare of the community while maintaining environmental quality. Keywords: Tourism village, sustainable economy, triple bottom line
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Latifah, Sri Wahjuni, and Agung Riyardi Riyardi. "Empowerment of former migrant workers: Triple bottom line framework." Journal of Innovation in Business and Economics 4, no. 02 (December 31, 2020): 69–76. http://dx.doi.org/10.22219/jibe.v4i02.10706.

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This study aims to analyze the empowerment of former Indonesian migrant workers, especially in the potential of running small businesses. The research data were collected by interview and literature study and the data were classified and analyzed using SWOT analysis. The SWOT analysis results are interpreted with a triple bottom line framework approach, which includes financing, environment, and social. The results of the study show that the migrant workers in Donomulyo district have sufficiently good capital in terms of financing, environment, especially in natural resources, and the social environment that allows business growth. One of the main challenges is human resources, ranging from entrepreneurial spirit to minimal managerial skills. Therefore, stakeholders must focus on programs that prioritize improving entrepreneurial skills and managerial aspects.
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Dutta, Sumanta, and Uttam Kumar Dutta. "Triple Bottom Line Reporting: Present Research and Future Direction." Asian Journal of Research in Business Economics and Management 5, no. 10 (2015): 1. http://dx.doi.org/10.5958/2249-7307.2015.00179.6.

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