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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.

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.

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.

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.

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 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.

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.

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.

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.

Lean implementation has become popular over the past three decades in the industry and is becoming more prevalent in, service organizations. The objective of this study is to evaluate the impact of social and technical Lean practices on sustainable performance (i.e. economic, environmental and social) in service organizations.

The methodology includes the analysis of global results obtained from 139 managers from the service sector.

The results demonstrate that Lean practices have a positive effect on the three perspectives of sustainable performance, regardless of the company size and duration of Lean implementation. Furthermore, both social and technical Lean practices have a similar impact on environmental and economic performance, but their impact on social performance differs, since social Lean practices have a stronger impact on social performance.

This study has a significant contribution to Lean practitioners in service sectors, as it demonstrates that efforts to apply Lean practices can benefit economic results as well as environmental and social performance.

Majority of existing studies focused on the isolated impact of Lean on one of the triple bottom line performance aspects and with a scarcity of studies within the context of services. The intersection of these three strategic areas – Lean, sustainability and services – has not been extensively addressed. There is also a lack of studies that observe sustainability in environmental, social and economic performance, mainly in the service sector.

The purpose of this study was to examine curricular innovation in accounting using multivariate analysis of variance (MANOVA) and t-test to measure the effects of transformative sustainability education in accounting on the attitudes of male and female undergraduate accounting students at a public university in the southwestern USA toward the four sustainable development dimensions of environment, economy, society and education.

A quasi-experimental research methodology using data from a convenience sample of 157 accounting students’ responses to an online Qualtrics survey compared the attitudes of male and female undergraduate accounting students who had sustainability education in accounting to those who did not toward the four aspects of environment, economy, society and education for sustainable development using correlation, MANOVA, independent- and paired-samples t-tests.

While there were no significant differences between the male and female accounting students’ attitudes who had sustainability education and those who did not, there were significant differences between some dimensions of sustainable development with medium effect sizes, and correlations between the students’ attitudes were moderate, positive and significant.

This study was relatively small and conducted at one university, but the results indicated that the students consider sustainability education valuable to their future careers, which is important for future curriculum development.

This study showed that transformative sustainability education does not produce gender differences in students’ attitudes toward sustainable development.

This paper aims to identify the archetypes of business models and illustrate how firms create, deliver and capture value by juxtaposing the firm’s aspired value emphasis with its strategic agility.

The two-by-two matrix is constructed based on an analysis of existing literature and conceptual development.

We advance a conceptualization of strategic agility to emphasize speed and flexibility as the main drivers, along with attention toward stakeholder expectations. Additionally, we unveil four different archetypes of business models based on the firm’s aspired value emphasis (economic vs plus social/environmental) and the type of strategic agility (defensive vs proactive).

Studies that empirically corroborate the proposed conceptualization of strategic agility are needed. In addition, empirical investigations on the evolutionary paths underlying the development of firms’ business models are requested.

Managers learn about aspects and actions that they should pursue to shift from one business model archetype to another.

We identify the features – in terms of focus on all the components of the triple bottom line (or not) and in terms of strategic agility – that firms need to face or even anticipate environmental and social transformation.

Achieving good sustainability performance requires balancing higher economic profits with better environmental and social performance. Knowledge plays a key role in improving corporate sustainability performance, but this knowledge is becoming increasingly complex, specific and dispersed among many scientific, technological and business actors. Science and technology parks (STPs) are infrastructures designed to host varying types of organizations that can bring together new, disruptive knowledge. Our purpose is to unveil how these spaces can be drivers of sustainability performance for companies.

We test our hypotheses on a longitudinal database of Spanish companies over the period 2009–2016 using structural equation models (SEMs).

This research confirms that a firm’s location in an STP helps improve its sustainability performance, provided that conditions are optimal in the STP. These optimal conditions are based on an abundance of knowledge spillovers available to the firm and the firm’s ability to harness them, especially those of a more disruptive nature, through absorptive capacity.

Results of this study yield implications for academia in the form of future lines of research and practical implications for policymakers and managers of both STPs and the organizations that host them.

若要取得良好的可持續發展績效，我們必須以更佳的環境和社會績效來平衡更高的經濟利潤。知識在改善企業的可持續發展績效上發揮關鍵作用; 但知識對很多科學的、技術性的和商業的參與者來說，變得越來越複雜、特殊和分散。科技園是為集合嶄新而帶有顛覆性知識的各種不同組織提供軟硬體支援而設計的基礎設施。本研究擬顯露這些設施和場地如何能為企業推動其永續發展績效。

我們以結構方程模式、去測試有關涵蓋2009年至2016年期間西班牙企業的縱向數據庫的研究假設。

研究結果確認了只要在科技園內有最優良的環境和條件，企業在園內的位置是有助改善其永續發展績效的。這些最優良環境和條件是基於企業可得到的豐富的知識外溢，以及它們可透過其吸收能力去控制知識外溢的能力，特別是那些具更強顛覆性本質的知識外溢。

研究結果為學術界就未來的研究領域提供了啟示; 研究結果亦為科技園和主辦機構的政策制定者和經理、提供了實務方面的啟示。

This study aims to develop an entrepreneurial business model capable of addressing and preventing the exploitation and inequality that traditionally have resulted from entrepreneurship, particularly in emerging economies.

The research uses systems thinking, the first law of cybernetics, and the principles of harmony to formulate a systemic solution to the problem, which it exemplifies via six purposefully selected short cases drawn from diverse industry sectors and economies.

This paper demonstrates how the conventional model of entrepreneurship, often associated with colonial exploitation and resultant inequalities, can be transformed into a triple bottom line model—harmonious entrepreneurship – that integrates the traditional economic, eco-, humane, and social approaches and creates a synergy where profit, planet, and people are in harmony. The model challenges the profit maximisation/shareholder value doctrine of business success.

Only six cases are presented here, and there is a need for further research in different political-economic contexts and industry sectors. Also, the way entrepreneurship is taught needs to change so that it addresses the sustainability challenge in general and the problem of inequality in particular.

There needs to be a change in the entrepreneurial mindset and the way entrepreneurship is taught and potential entrepreneurs are trained if entrepreneurship is to address the sustainability challenge in general and the problem of inequality in particular.

This is a novel approach to the study of entrepreneurship and its impact on inequality that shows how it can ameliorate and/or prevent inequality, particularly in emerging economies, by adopting a more holistic approach to business success and supplanting “having and needing” with “being and caring”.

This chapter presents the findings of an extracurricular online beta test of a competition between students of the University of Wales Trinity Saint David and the International University of Malaya-Wales. The competition is intended to promote the concept of harmonious entrepreneurship and the creation of student-led harmonious enterprises that address the global sustainability challenge and deliver a triple bottom line in which profit, people, and planet are in harmony. It reveals that extracurricular learning can attract students from disciplines other than business and can educate the participants, both staff and students, not just about harmonious entrepreneurship but also how to identify and launch an innovative harmonious enterprise that addresses a sustainability challenge. The test identifies how the competition may be improved prior to its global launch and makes recommendations for students, educators, mentors, providers, and universities as to how it might best be implemented. Once revised and launched the competition will be further tested to better understand how extracurricular learning can help advance the delivery of both entrepreneurship and sustainability education in universities and colleges around the globe.

This study aims to investigate sustainability practices in the banking industry, focusing on a developing economy. It uses the triple-bottom-line framework to answer the following research question: how do banks in Nigeria conceptualise sustainability, and what role does it play in their banking practices?

This study adopts a social constructivist approach in its exploration of banking sustainability practices in an emerging economy, and the research design is a purpose-based (exploratory) approach. The qualitative data was collected from 33 bank personnel from various bank units and departments through semi-structured interviews to achieve the research objective.

The study reveals a lack of sustainability policies and programmes, as banks focus mainly on profitability. It uncovers unfair treatments of bank workers through casualisation, low wages and work overload. It indicates that most banks in developing countries ignore environmental considerations, as they still carry out paper-based transactions and use diesel-powered generators, which cause various negative environmental impacts. It also confirms that governments and banks in the country are not doing enough to propagate sustainable practices and banks have also not taken advantage of the sustainability concept to promote their brands; instead, they consider it as requiring additional operational costs.

The findings demonstrate the need for banks to see sustainability from a marketing point of view and adopt sustainable practices to create additional value that will improve their brand image and enhance their competitiveness.

The importance of sustainability in the banking industry in emerging economies is considered a viable means of contributing to the overall development goals of the United Nations as the world tries to preserve the environment. It also highlights the consequences of inaction or unsustainable banking practices.