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Article
Publication date: 2 February 2023

Bridget Satinover Nichols, Jon Frederick Kirchoff, Ilenia Confente and Hannah Stolze

The triple bottom line of sustainability performance is well known; however, little research links it to consumer brand perceptions and intentions. This is important because…

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Abstract

Purpose

The triple bottom line of sustainability performance is well known; however, little research links it to consumer brand perceptions and intentions. This is important because consumers believe that brands should develop sustainability strategies and conduct business in ways that support those strategies. Using the theoretical lenses of signaling theory and spillover effects, this study aims to examine the impact of negative messages about brands’ triple bottom line sustainability activities on consumer perceived brand ethicality, perceived product quality and purchase interest.

Design/methodology/approach

This research includes two lab experiments with the US participants.

Findings

When brands have sustainability failures, consumers feel the firm is less ethical, its products are lower in quality and purchase interest suffers – regardless how the failure relates to the triple bottom line (environmental, social or economic). These effects are moderated by brand familiarity and the message source. Brand familiarity seems to protect a firm’s ethicality image as does when the information comes from a corporate source, contrary to the prevalent literature.

Originality/value

Unlike most sustainability research, this study provides comparison effects across all three dimensions of the triple bottom line. In doing so, this study highlights nuances in how consumers connect brands’ sustainability-related activities with perceptions about ethics and brand expectations. This research also contextualizes the findings through brand familiarity and message source and contributes to the growing body of literature on sustainability branding.

Details

Journal of Product & Brand Management, vol. 32 no. 6
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 28 March 2023

Peng Ma and Yujia Lu

Under the carbon tax policy, the authors examine the operational decisions of the low-carbon supply chain with the triple bottom line.

Abstract

Purpose

Under the carbon tax policy, the authors examine the operational decisions of the low-carbon supply chain with the triple bottom line.

Design/methodology/approach

This paper uses the Stackelberg game theory to obtain the optimal wholesale prices, retail prices, sales quantities and carbon emissions in different cases, and investigates the effect of the carbon tax policy.

Findings

This study’s main results are as follows: (1) the optimal retail price of the centralized supply chain is the lowest, while that of the decentralized supply chain where the manufacturer undertakes the carbon emission reduction (CER) responsibility and the corporate social responsibility (CSR) is the highest under certain conditions. (2) The sales quantity when the retailer undertakes the CER responsibility and the CSR is the largest. (3) The supply chain obtains the highest profits when the retailer undertakes the CER responsibility and the CSR. (4) The environmental performance impact decreases with the carbon tax.

Practical implications

The results of this study can provide decision-making suggestions for low-carbon supply chains. Besides, this paper provides implications for the government to promote the low-carbon market.

Originality/value

Most of the existing studies only consider economic responsibility and social responsibility or only consider economic responsibility and environmental responsibility. This paper is the first study that examines the operational decisions of low-carbon supply chains with the triple bottom line under the carbon tax policy.

Details

Kybernetes, vol. 53 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 29 March 2023

Peik-Foong Yeap and Melissa Li Sa Liow

This paper aims to determine the significance of tourist walkability on three community-based tourism sustainability indicators, namely, the economic, social and environmental…

Abstract

Purpose

This paper aims to determine the significance of tourist walkability on three community-based tourism sustainability indicators, namely, the economic, social and environmental benefits and costs impacting community’s quality of life through the lens of the triple bottom line approach with the institutional theory.

Design/methodology/approach

This study views institutions as either enabling or restricting the sustainable community-based tourism because institutions influence resource integration and value assessment by the beneficiary. Moreover, institutions also lead the co-creation of sustainable community-based tourism among various stakeholders. Drawing on this conceptualisation, the notion of sustainable community-based tourism is filtered through the lens of institutional theory. Thus, this work approaches sustainable community-based tourism as a dynamic process of co-creating a tourist destination formed by different actors’ and institutions within the ecosystem of the tourist destination. Meanwhile, the triple bottom line benefits and costs experienced by the overall community would produce net effects on the residents’ perceptions of sustainable tourism.

Findings

This paper classifies both tangible and intangible costs and benefits because of tourist walkability and its triple bottom line trade-offs experienced by tourists and residents. This paper penetrates new grounds by reviewing the triple bottom line impacts of tourist walkability on residents’ quality of life. Government policies as mediating variable and national culture and individual personalities of tourists and residents as moderating variables were discussed. A conceptual framework named Tourist Walkability Sustainable Tourism Impact on Residents (TWSTIR) is proposed. Finally, a Sustainable Community-based Tourism Strategic (SCBTS) model which is based on the two dimensions of intensity of tourist walkability and residents’ quality of life is proposed.

Research limitations/implications

Research limitations may include a lack of assessment on political, technological and legal issues, and therefore, future research is warranted in these three areas. Some emotions and attitudes of the residents may not be captured since the Gross National Index (Gross National Happiness) may have its inherent blind spots.

Practical implications

This paper would be of interest to the scholarly world, as its original idea and concluding research agenda are burrowing into a new sub-field of tourism research. In view of growth and degrowth of sustaining community-based tourism, the SCBTS model is presented to provide directions for tourism policymakers and entrepreneurs to formulate and implement appropriate strategy for the tourist walkability activity per se and investment in the accompanying infrastructure.

Social implications

This paper also presents the sacrifices and inequities in the communities and the relevance of government policies, national culture and individual personalities of tourists and residents, in which the attention of tourism policymakers and the communities that thrive on the travel and tourism industry should not be neglected.

Originality/value

The idea and discussion of this paper is original. This paper burrows into a new sub-field of tourism research. Tourist walkability needs more attention from the scholars, as this tourist activity can have positive and negative effects on residents’ quality of life. The TWSTIR framework is developed to discuss the relationships of tourist walkability, triple bottom line concept and residents’ quality of life within the sustainable community-based tourism scope. The SCBTS model is presented for tourism policymakers and entrepreneurs to perform appropriate strategy for the tourist walkability activity and investment in the accompanying infrastructure.

Details

International Journal of Tourism Cities, vol. 10 no. 1
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 3 June 2014

Maria A.O. Dos Santos, Göran Svensson and Carmen Padin

– The purpose of this paper is to describe a “fivefold bottom line” approach in implementing and reporting corporate efforts of sustainable business practices.

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Abstract

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.

Details

Management of Environmental Quality: An International Journal, vol. 25 no. 4
Type: Research Article
ISSN: 1477-7835

Keywords

Article
Publication date: 13 June 2016

Usha Lenka and Binita Tiwari

The purpose of this paper is to review the extant literature on resonant leadership and develop a conceptual framework about the role played by resonant leaders of crisis-ridden…

1711

Abstract

Purpose

The purpose of this paper is to review the extant literature on resonant leadership and develop a conceptual framework about the role played by resonant leaders of crisis-ridden firms in developing employees for achieving triple “P” bottom line.

Design/methodology/approach

A systematic review of literature was conducted from 1994 to 2015 with key words leadership, resonant leadership, and triple “P” bottom line. Related research papers were searched from select databases of Elsevier, Emerald, Sage, Springer, Taylor and Francis, Wiley, and other library services of Proquest, Ebsco, and Scopus.

Findings

Resonant leaders motivate their subordinates by being compassionate toward them, showing an overall positive mood, and through guidance for achieving sustainable triple “P” bottom line. India is a secular country that emphasizes on spiritual beliefs as well as on socio-cultural and religious values. Therefore, Indian managers generally adopt these values in their early socialization process by following traditional epics and religious scriptures. They spread positive emotions among their subordinates and raise their level of consciousness by exhibiting altruistic values. Therefore, altruism could be considered as an additional dimension of resonant leadership style of Indian managers for downsized firms. These leaders nurture surviving employees at the time of economic crisis to build a sustainable triple “P” bottom line.

Originality/value

Altruism can be considered as a new dimension of resonant leadership style of Indian managers for downsized firms. These leaders provide a sense of psychological security to their employees by developing a value led organization with meaningful vision and an edge over their competitors.

Details

International Journal of Productivity and Performance Management, vol. 65 no. 5
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 1 November 2007

Tom Cockburn

This paper aims to review some trends in global corporate citizenship branding stories and consumer values. The focus is on the triple bottom line and teamwork in organisations.

Abstract

Purpose

This paper aims to review some trends in global corporate citizenship branding stories and consumer values. The focus is on the triple bottom line and teamwork in organisations.

Design/methodology/approach

Some implications for the individual employee's occupational citizenship and the development of emotional regimes in teams are considered. A suggested alternative triple bottom line is proposed. The other elements of the “triple bottom line” are not neglected but nested within the typical interpretation of three Ps as an emergent alternative triple bottom line.

Findings

This alternative triple bottom line involves a set of emotional and identity issues spiralling around the nature of the emotional relationship that various stakeholders have with any particular organisation's brand story. It is suggested that there is a convergence of values around key issues of consumer ethics, corporate citizenship and sustainability relating to personal as well as product image.

Practical implications

This paper suggests that in the twenty‐first century sustainability will be better secured when organizations begin to seriously address their own emotional ecologies. A set of ten practical steps that could be taken are briefly outlined.

Originality/value

This paper considers the relatively under‐researched topic of emotional aspects of sustainability and specifically applies this to work carried out on MBA teams.

Details

Social Responsibility Journal, vol. 3 no. 4
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 15 May 2023

Emmanuel Susitha and Madhurika Nanayakkara

This paper aims to assess the impact of green supply chain management (GSCM) practices on the triple bottom line’s economic, social and environmental performance of Sri Lankan…

Abstract

Purpose

This paper aims to assess the impact of green supply chain management (GSCM) practices on the triple bottom line’s economic, social and environmental performance of Sri Lankan apparel manufacturers.

Design/methodology/approach

This quantitative study uses a deductive approach. The practice-based view is used to support the conceptual framework. The partial least square structural equation modelling technique empirically assessed the conceptual model using 164 responses from Sri Lankan apparel manufacturers through a structured survey questionnaire. Apart from examining the direct effects of GSCM practice on the triple bottom line, the study also investigated the moderating effects of firm size and duration.

Findings

The results show that GSCM practices positively affect the organisation’s triple bottom line while business size and duration moderate the said relationship.

Research limitations/implications

The fact that this study is based on Sri Lankan apparel producers may impact the generalizability of the findings across different industries and countries. Furthermore, the survey only looked at export manufacturers. This raises questions about the results’ relevance to other non-export groups of the current population with distinct characteristics.

Practical implications

The paper provides insights for both academia and practitioners on the importance of adopting GSCM practices for the business performance of apparel manufacturers in Sri Lanka. The paper includes implications for devising strategic solutions for organisational performance and sustainability by using GSCM practices in apparel manufacturers in Sri Lanka.

Originality/value

The research contributes to the body of knowledge in the GSCM field in general. This research also contributes to the limited literature on GSCM practices in Sri Lanka. To the best of the authors’ knowledge, this is the first attempt to explain how apparel manufacturers in Sri Lanka are organised.

Details

Journal of Asia Business Studies, vol. 17 no. 6
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 20 December 2019

Nicholas Wise

There are many ways of viewing, interpreting and even conceptualizing Brazil, Russia, India, China and South Africa (BRICS) growth. This paper considers image regeneration and how…

Abstract

Purpose

There are many ways of viewing, interpreting and even conceptualizing Brazil, Russia, India, China and South Africa (BRICS) growth. This paper considers image regeneration and how this helps enhance place competitiveness. A focus on events and the spectacle they create also challenges to think about sustainable futures. This paper aims to supplement this focus on image regeneration and competitiveness, it is important to discuss and outline triple bottom line impacts as a framework to consider going forward.

Design/methodology/approach

Looking at the BRICS, the growing events, tourism and leisure industries transcend private and public business practices and can help align with more contemporary sustainable development practices and regeneration agendas. Such agendas can, in turn, help enhance destination competitiveness and image. While the authors need (and should) continue to assess and address economic impacts and development, it is just as important to consider environmental impacts and social impacts on a destination and its residents when considering competitiveness.

Findings

This conceptual paper frames insight from the literature to reflect on and consider research directions linked to triple bottom line impacts. The paper puts emphasis on the need to consider the social and environmental impacts of events.

Originality/value

This paper links conceptual discussions of image regeneration and competitiveness with triple bottom line impacts to look at directions for BRICS nations. It is useful for policymakers and planners who look at the “big picture” of event hosting and argues the need for more sustainable policy and planning agendas.

Details

Journal of Place Management and Development, vol. 13 no. 1
Type: Research Article
ISSN: 1753-8335

Keywords

Open Access
Article
Publication date: 31 May 2017

Tapos Kumar

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure &…

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Abstract

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.

Details

Asian Journal of Accounting Research, vol. 2 no. 1
Type: Research Article
ISSN: 2459-9700

Content available
4161

Abstract

Details

Measuring Business Excellence, vol. 19 no. 1
Type: Research Article
ISSN: 1368-3047

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