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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.

This research includes two lab experiments with the US participants.

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.

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.

This study aims to advance the bottom-line mentality (BLM) literature by drawing on goal-setting theory to examine the positive effects of supervisor BLM on employees' behavior.

The authors collected survey data from 291 full-time employees from various Chinese organizations at three different points in time.

The authors found that supervisor BLM and employees' collectivism orientation interacted to influence employees' bottom-line goal commitment such that the positive relationship between supervisor BLM and employees' bottom-line goal commitment was stronger when employees' collectivism orientation was high rather than low. Furthermore, they found that employees' collectivism orientation moderated the positive indirect effects of supervisor BLM on employees' work effort and helping behavior via bottom-line goal commitment such that the indirect effects were stronger when employees had a high rather than a low collectivism orientation.

The authors explored the “bridge side” of supervisor BLM on employees' behavior, especially after being moderated by collectivism orientation. Our results can help managers develop a comprehensive understanding of BLM.

Based on the cognitive appraisal theory of emotion and social comparison theory, this study explores the mediating mechanism and boundary conditions of supervisor bottom-line mentality on employee presenteeism.

Using hierarchical regression and bootstrapping, we test the hypothesized relationships with three-stage data from 265 full-time employees in China.

Supervisor bottom-line mentality has a significant positive influence on employee presenteeism. Workplace fear of missing out plays a mediating role between supervisor bottom-line mentality and employee presenteeism. Employees’ status-striving motivation positively moderates the influence of supervisor bottom-line mentality on employees’ workplace fear of missing out and enhances the mediating effect of workplace fear of missing out.

Presenteeism can be detrimental to employees’ health, and ultimately leads to a decrease in organizational productivity. Research conclusions warn companies to be vigilant about supervisors’ bottom-line mentalities and to strengthen employee health management.

This study explains when and how supervisor bottom-line mentality affects employee health, contributing to the literature on the antecedents of presenteeism and enriching the research on supervisor bottom-line mentalities and employee and organizational outcomes. This study clarifies the emotional mechanisms and boundary conditions of supervisor bottom-line mentality affecting presenteeism.

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

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.

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.

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.

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.

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.

The purpose of the paper is to confirm the adherence of double bottom line objectives by the microfinance institutions (MFIs) of India and, further, to identify the causal factors that work out their double bottom line commitments.

The study uses an empirical data set for the period of 10 years, i.e. from 2005–2006 to 2014–2015, gathered from www.mixmarket.org. It follows an exploratory approach with overall and segmented performance analysis. Further, a panel data regression model is applied to identify the causal factors of double bottom line.

The study finds that MFIs are adhering to the notion of double bottom line. The segregated analysis does not give any solid indications of trade-off. The mature and small MFIs are found to be better in attaining social objective but the new and large are better in sustainability. The non-governmental organization (NGO) category is more committed to the double bottom line than the non-NGO. The causal analysis could not show any relationship between financial performance and outreach. Though age and outreach size show relationships with small loan sizes, they do not influence sustainability. The operating and financial expenses along with portfolio quality are found to be the main causal variables of sustainability.

There are indications for the policy makers to frame regulations and prepare a roadmap for the mature and the large MFIs. This would help them adhere to the double bottom line, which would further streamline the operations of the MFIs in the long run. Containing operating expenses and controlling the asset quality still remain to be the challenges which need to be addressed with proper policy guidelines.

The analysis of the study focuses on industry classifications, which make it more intriguing in nature given the fact of the varied features like age, legal status and outreach. India being the largest microfinance market in the world has limited studies. Most of the studies in double bottom line are based on a cross-country analysis, which generalizes the individual characteristics. The study fills this gap and adds to the understanding of the double bottom line commitments in the Indian context.

This study aims to explore the formation and consequences of a cross-selling initiative climate, as well as how a service climate, which provides an important boundary condition, affects both its formation and its ultimate impact on service-sales performance. This article identifies two important predictors of a cross-selling initiative climate: frontline employees’ perceptions of supervisors’ bottom-line mentality and their own sense of accountability.

The multilevel data set includes 180 frontline staff and supervisors (team leaders) from 31 teams employed by a spa/beauty salon chain. Hierarchical linear modelling and partial least squares methods serve to analyse the data.

Supervisors’ bottom-line mentality disrupts a cross-selling initiative climate. A sense of accountability exerts a positive impact at both individual and team levels. A service climate at the team level weakens the impact of a sense of accountability on a cross-selling initiative climate. A cross-selling initiative climate has a positive effect on team-level service-sales performance, but this effect is weakened by the service climate.

This study conceptualises an important frontline work unit attribute as a climate. It offers an initial argument that a cross-selling initiative climate is a central factor driving a work unit’s service-sales performance, which can increase firms’ productivity and competitive advantages. With this initial attempt to explore the antecedents and consequences of a cross-selling initiative climate, the study also offers novel insights into the interplay between a service and a cross-selling initiative climate.

The objective of this exploratory study is to investigate the “flow-through” or relationship between top-line measures of hotel operating performance (occupancy, average daily rate and revenue per available room) and bottom-line measures of profitability (gross operating profit and net operating income), before and during the recent great recession.

This study uses data provided by PKF Hospitality Research for the period from 2007-2009. A total of 714 hotels were analyzed and various top-line and bottom-line profitability changes were computed using both absolute levels and percentages. Multiple regression analysis was used to examine the relationship between top and bottom line measures, and to derive flow-through ratios.

The results show that average daily rate (ADR) and occupancy are significantly and positively related to gross operating profit per available room (GOPPAR) and net operating income per available room (NOIPAR). The evidence indicates that ADR, rather than occupancy, appears to be the stronger predictor and better measure of RevPAR growth and bottom-line profitability. The correlations and explained variances are also higher than those reported in prior research. Flow-through ratios range between 1.83 and 1.91 for NOIPAR, and between 1.55 and 1.65 for GOPPAR, across all chain-scales.

Limitations of this study include the limited number of years in the study period, limited number of hotels in a competitive set, and self-selection of hotels by the researchers.

While ADR and occupancy work in combination to drive profitability, the authors' study shows that ADR is the stronger predictor of profitability. Hotel managers can use flow-through ratios to make financial forecasts, or use them as inputs in valuation models, to forecast future profitability.

This paper extends prior research on the relationship between top-line measures and bottom-line profitability and serves to inform lodging owners, operators and asset managers about flow-through ratios, and how these ratios impact hotel profitability.

This paper aims to elucidate responsible leadership as a construct with strong moral and ethical underpinnings, as well as a focus on multiple stakeholders and the triple bottom line. This paper also highlights the interdependence of the economic, social and environmental dimensions of a business to achieve corporate sustainability.

This conceptual paper is the outcome of analysing and synthesizing the findings of the literature review on three main constructs: responsible leadership, triple bottom line and corporate sustainability. This review enabled the development of logical associations among these constructs.

The literature revealed logical associations between responsible leadership, the triple bottom line and corporate sustainability. All three constructs embody the three dimensions of economic, social and environmental sustainability, which form the basis of the associations.

Responsible leadership, grounded in stakeholder theory, goes beyond the traditional dyadic leader–follower relationship to influence multiple stakeholders within and outside the organization and achieve positive outcomes for both the organization and society. Multiple levels of outcomes and higher levels of organizational performance for businesses are the hallmarks of responsible leadership.

This paper highlights the importance of responsible leadership and triple bottom-line performance for corporate sustainability. Responsible leadership has the potential to create significant impact on business and society, to achieve long-term corporate sustainability. A conceptual model of responsible leadership is also proposed to show the association between responsible leadership, the triple bottom line and corporate sustainability.

Grounded on trait activation and social learning theories, this study aims to examine the effects of bottom-line mentality (BLM) and perceived abusive supervisory behaviour on proactive employee work behaviour and employee bottom-line mentality (EBLM) in micro-, small- and medium-sized enterprises (MSMEs) in Ghana. The moderating effects of relational attachment on how abusive supervisory behaviour relates to employee proactive work behaviour (PWB) and BLM were examined.

The study was based on a quantitative approach. An online questionnaire was used in a cross-sectional survey to elicit data from 643 conveniently sampled employees. Structural equation modelling was used to analyse the data.

The results support the proposition that owner-manager bottom-line mentality (OMBLM) positively and significantly predicts abusive supervision. The findings also revealed that owner-manager abusive supervisory behaviour significantly predicts employee PWB and EBLM. While the moderating effect of relational attachment on the relationship between perceived owner-manager abusive supervisory behaviour and EBLM is positive and significant, its effect on perceived owner-manager abusive supervisory and proactive employee work behaviour relationship was positive but insignificant.

The authors studied owner-manager abusive supervisory behaviour to understand how OMBLM relates to proactive employee work behaviour and EBLM among MSMEs in Ghana. The study sets the tone to investigate further the impact of OMBLM and the functional effect of owner-manager abusive supervisory behaviour on manager–employee relationships and outcomes among MSMEs in emerging economies.

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

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.

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.

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.

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.