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1 – 10 of 582The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure &…
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.
Ricardo Roseira Cayolla, Marco Escadas, Rui Biscaia, Timothy Kellison, Joana A. Quintela and Teresa Santos
The purpose of this research is to examine fans' perceptions of pro-environmental sustainability initiatives promoted by a professional sport club and the ensuing effects on a…
Abstract
Purpose
The purpose of this research is to examine fans' perceptions of pro-environmental sustainability initiatives promoted by a professional sport club and the ensuing effects on a triple bottom line (TBL) approach (i.e. fans' socially, environmentally and economically favourable behaviours).
Design/methodology/approach
Data were collected in two different steps using an online self-administered questionnaire (n1 = 1,043; n2 = 2,167) distributed to fees-paying members registered in the club's database. The analysis was carried out though structural equation modelling.
Findings
The results indicate good psychometric properties of the scale used to measure fans' perceptions of a club's pro-environmental sustainability initiatives (perceptions of pro-environmental sustainability initiatives in sports; p-PESIS). Additionally, there is a positive effect of p-PESIS on fans' social behaviours as well as on their daily environmental actions. Furthermore, p-PESIS also shows a positive effect at improving fans' economic activities towards the club.
Originality/value
Extending previous research, the authors tested a scale to measure fans' responses to pro-environmental sustainability initiatives in sport and examined their links to the TBL dimensions. Pro-environmental sustainability initiatives in sport benefit not only the club itself (by reinforcing fans' activities with the club) but also society as a whole, as it can promote fans' conscientiousness and likelihood to behave in environmentally and socially favourable ways.
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Flavio Hourneaux Jr, Marcelo Luiz da Silva Gabriel and Dolores Amalia Gallardo-Vázquez
The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach.
Abstract
Purpose
The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach.
Design/methodology/approach
The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies.
Findings
The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL.
Research limitations/implications
The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies.
Practical implications
This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability.
Social implications
The results offer tangible results for measuring and reporting firm’s social and environmental performance.
Originality/value
This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.
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Bart Larivière and Edith G. Smit
Numerous requests to also take care of people (i.e. societal impact) and planet (i.e. environmental impact) in addition to making profits (i.e. economic impact) urge service firms…
Abstract
Purpose
Numerous requests to also take care of people (i.e. societal impact) and planet (i.e. environmental impact) in addition to making profits (i.e. economic impact) urge service firms to rethink their marketing. In this paper, the authors therefore develop an organizing framework that integrates the people–planet–profits – also referred to as the “Triple-P” – concept in the marketing strategy, implementation and evaluation of service firms.
Design/methodology/approach
This paper uses a conceptual approach that is rooted in the service marketing, marketing strategy and communication literature.
Findings
The foundations of marketing strategy (Palmatier and Crecelius, 2019) and the Gaps model of service marketing (Parasuraman et al., 1985) guide both academics and practitioners regarding (1) why the Triple-P idea should be part of a company's marketing strategy, (2) how people and planet could play an important role in the implementation stage by integrating the Triple-P concept in the service marketing mix and (3) what impact could be achieved and evaluated by closing the five gaps identified by the Gaps model, while fostering a people–planet–profits mindset.
Research limitations/implications
The authors also identify areas for future research on this important topic.
Practical implications
Transformative value (people and planet) without profits is not attractive to firms. Profit-making organizations are in the best position to transform the world in a societal and environmental rewarding way.
Social implications
The Triple-P affects the marketing strategy, implementation and evaluation of firms and contributes to a better, sustainable world.
Originality/value
Marketing evolves from traditional over service and digital to transformative. Therefore, it is crucial to embrace transformative challenges in combination with economic returns, resulting in a new sustainable service era for marketers and managers.
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Beatriz Forés and José María Fernández-Yáñez
The purpose of this study is to identify how firms' sustainability performance is affected by external knowledge sources and absorptive capacity, accounting for the influence of…
Abstract
Purpose
The purpose of this study is to identify how firms' sustainability performance is affected by external knowledge sources and absorptive capacity, accounting for the influence of being located in a science and technology park (STP).
Design/methodology/approach
Drawing on data from the Spanish Technological Innovation Panel, the authors estimate the determinants of sustainability performance using fixed effects multiple linear regression models with robust standard errors. The analysis covers the period 2009–2016, with a total panel of 8,874 companies and a total sample of 47,870 observations.
Findings
This study highlights the heterogeneity in on-park firms’ sustainability performance, which can be explained by the different capacities of these firms when it comes to embedding themselves in STP networks and processes and effectively absorbing the knowledge from the many knowledge sources that may be on offer in the park.
Originality/value
This paper contributes to the literature by examining the influence of external sources of knowledge and absorptive capacity, and the relationship between them, on sustainability performance. This study approaches sustainability performance as an aggregate measure of firms’ competitiveness and potential for long-term survival from the triple bottom line perspective. In addition, this study examines the effect that location in an STP can have on business sustainability performance and, more specifically, the mediating effect that knowledge sources and absorptive capacity can exert on this relationship.
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Telma Mendes, Vítor Braga, Aldina Correia and Carina Silva
Drawing on the resource-based view (RBV) and knowledge-based view (KBV) theories, this study contributes to deepen the knowledge that corporate social responsibility (CSR) exerts…
Abstract
Purpose
Drawing on the resource-based view (RBV) and knowledge-based view (KBV) theories, this study contributes to deepen the knowledge that corporate social responsibility (CSR) exerts on firms' innovation, considering the role played by cooperation. The research also seeks to ascertain the factors that influence the development of business cooperation.
Design/methodology/approach
The database used is the Community Innovation Survey (CIS, 2014) applied in the European Union (EU) during the time period 2012–2014. A sample of 7083 Portuguese firms were analyzed through the partial least squares structural equation modeling (PLS-SEM).
Findings
The results suggest that CSR positively relates with firms' innovation, and business cooperation partially mediates this relationship. The outcomes also reveal that investing in certain types of innovation activities increases the firms' willingness to cooperate.
Originality/value
The findings contribute to encourage an open innovation strategy as an easy and effective way to cope with rapid trends and changes, since it demonstrates the complementary between innovation and cooperation, as sources of value creation. From a triple bottom line (TBL) perspective, it also highlights that CSR must include social, economic and environmental initiatives, and should be a part of the firms' innovation strategy. As a result, managers who intend to contribute for society in the long term should plan, monitor and manage all CSR dimensions.
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Taknaz Alsadat Banihashemi, Jiangang Fei and Peggy Shu-Ling Chen
The implementation of reverse logistics (RL) as a strategic decision has gained significant attention amongst organisations due to its benefits to sustainable development. The…
Abstract
Purpose
The implementation of reverse logistics (RL) as a strategic decision has gained significant attention amongst organisations due to its benefits to sustainable development. The purpose of this paper is to provide a comprehensive review of the literature to evaluate the performance of the RL process based on the three dimensions of sustainability including environmental, economic and social aspects.
Design/methodology/approach
Content analysis was adopted to collect and analyse the information.
Findings
The findings of this research show that most of the studies have focused on the performance evaluation of RL by considering the factors associated with economic and environmental performance. The social aspect of RL has been overlooked and requires investigation due to its contribution to positive social outcomes. In addition, no research has been conducted to assess the impact of each of the disposition options on the triple-bottom-line sustainability performance in one study.
Originality/value
Although RL can make a significant contribution to improving the sustainability performance of firms, little research has been undertaken on exploring the relationship between RL and sustainability performance. This paper provides practitioners, academics and researchers a broad and complete view of the relationship between RL and sustainability performance with suggestion for future research.
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