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Book part
Publication date: 1 March 2021

Vergil Joseph I. Literal and Eugenio S. Guhao

The purpose of this study was to identify and determine the best fit model of triple bottom line (TBL) performance. Particularly, it delved into the interrelationships…

Abstract

The purpose of this study was to identify and determine the best fit model of triple bottom line (TBL) performance. Particularly, it delved into the interrelationships among variables which include sustainable management practices, strategic orientation and organizational culture on TBL performance. This study employed descriptive-correlation technique using Structural Equation Modeling. Data were sourced by administering survey questionnaires to 400 individuals performing key functions among large manufacturing companies operating in Region XII, Philippines. Results displayed that sustainable management practices, strategic orientation and organizational culture positively and significantly correlated with TBL performance. Structural Model 4, which depicted the direct causal relationships of sustainable management practices and organizational culture to TBL performance of large manufacturing companies, satisfied all the indices used and was found to be the best fit model. Finally, this study adds value to a growing body of literature viewing TBL through the lens of corporate sustainability.

Details

Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics
Type: Book
ISBN: 978-1-83867-359-8

Keywords

Article
Publication date: 27 July 2012

Kaushik Sridhar

The purpose of this paper is to provide a critical analysis that examines the semiotics of triple bottom line (TBL) and how it has been developed since its inception in…

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Abstract

Purpose

The purpose of this paper is to provide a critical analysis that examines the semiotics of triple bottom line (TBL) and how it has been developed since its inception in the early 1990s.

Design/methodology/approach

This study was conducted over a period of nine months, during which semi‐structured interviews were conducted with 40 organizations around the world that were considered to be organizations having best practices in non‐financial reporting. The key interviewees were managers and heads of the sustainability departments within the organization.

Findings

This study has attempted using semiotics and coding to show parallel themes within how organizations perceive TBL. The codes of language, compliance, integration and limitations provide symbolic attempts by which sustainability managers create and communicate the perception of “corporate sustainability” through TBL reporting in order to satisfy external pressures and stakeholders. A semiotic analysis of TBL has shown that these four codes or concepts do in fact have a common interpretive scheme.

Research limitations/implications

The non‐financial reporting process or TBL reporting process tend to be conducted and developed by a sustainability team within an organization, rather than just by an individual. The interviews conducted in this research paper are with the head of the sustainability departments at each organization and hence this is a potential limitation in terms of understanding the semiotic powers of TBL.

Originality/value

While the codes explained in this paper do not show the entire culture and views on non‐financial reporting, they do capture a major aspect of it through the eyes of TBL and provide examples of how semiotics can be used to study and map the systems of meaning employed by members of a certain occupational setting. Having a semiotic view provides many conclusions about the study of an organizational culture or framework.

Details

Social Responsibility Journal, vol. 8 no. 3
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 3 June 2020

Sandira Nursimloo, Dinesh Ramdhony and Oren Mooneeapen

This paper aims to investigate the influence of board characteristics on triple bottom line (TBL) reporting, both at aggregate and component level (environment, social and…

Abstract

Purpose

This paper aims to investigate the influence of board characteristics on triple bottom line (TBL) reporting, both at aggregate and component level (environment, social and economic) for the top 50 companies in New Zealand.

Design/methodology/approach

Content analysis is used to create reporting indexes for 2016 and 2017, which serve as proxy for TBL reporting. Regression analysis is then used to investigate the association between board characteristics and TBL reporting, along with its separate components.

Findings

This paper finds significant positive associations of TBL with profitability and firm size; environmental bottom line with board size and profitability; social bottom line with board size, profitability and firm size; and economic bottom line (ECO) with firm size. A significant negative association is found between ECO and leverage.

Practical implications

This study provides incentives for companies to adopt TBL reporting as the findings show a positive association between the extent of reporting and profitability. This implies that companies should improve their level of reporting while ensuring that voluntary disclosures show a true and fair view to maintain a healthy relationship with their stakeholders.

Originality/value

To the best of the authors’ knowledge, this study is the first attempt to investigate TBL reporting along with its separate dimensions in the NZ context. It takes into account recent changes that occurred in the corporate environment in New Zealand as well as new practices that emerged in the world, especially the diffusion of the Global Reporting Initiative and the International Integrating Reporting Council Framework.

Details

Corporate Governance: The International Journal of Business in Society, vol. 20 no. 5
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 30 January 2009

Mark N. Wexler

The purpose of this paper is to explore and expand the role of strategic ambiguity (SA) in the field of organizational communication. It treats the triple bottom line (TBL

3443

Abstract

Purpose

The purpose of this paper is to explore and expand the role of strategic ambiguity (SA) in the field of organizational communication. It treats the triple bottom line (TBL) as indicative of an emerging coalition. This coalition brings together three loosely coupled discourse communities each attempting to advance the notion of green business, corporate social responsibility and sustainability.

Design/methodology/approach

This case directs attention to how SA and equivocation built into TBL aids three loosely networked discourse communities – formulated around “profits”, “people” and “planet” – emerge, coalesce and diffuse despite being rooted in imprecise and loosely formulated measures.

Findings

The findings indicate that despite its imprecision, lack of specificity and operational indices the TBL provides its members with the belief that they are far better off joining the coalition than going it alone. TBL's openness to multiple interpretations enables each of the discourse communities in the emerging network to expect to win concessions from others and to protect its values from encroachment.

Originality/value

This treatment of TBL suggests that SA can be expanded beyond an intra‐organizational focus to one encompassing emergent coalitions. The expanded notion of SA helps explain the stickiness of knowledge transfer in the early stage of coalition formation and the propensity of critics to view new imprecise but inspiring ideas like TBL as nothing but a fad or passing enthusiasm.

Details

Corporate Communications: An International Journal, vol. 14 no. 1
Type: Research Article
ISSN: 1356-3289

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Article
Publication date: 3 October 2016

Carmen Padin, Carlos Ferro, Beverly Wagner, Juan Carlos Sosa Valera, Nils M. Høgevold and Göran Svensson

The purpose of this paper is to validate a triple bottom line (TBL) construct, as well as to describe the TBL reasons for implementing sustainable business practices in…

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Abstract

Purpose

The purpose of this paper is to validate a triple bottom line (TBL) construct, as well as to describe the TBL reasons for implementing sustainable business practices in companies and their business networks.

Design/methodology/approach

This study reports on the validation of a TBL construct, in a Spanish context, of a study originally conducted in Norway. In this validation study, 230 companies were selected for participation. A total of 89 usable questionnaires were returned, generating a response rate of 38.5 per cent.

Findings

The empirical findings indicate major similarities and minor differences between organizations in Spain and Norway across two studies. By extension, the empirical findings appear to be valid and reliable across contexts and through time.

Research limitations/implications

This study explains the structural properties of the main reasons for business sustainability (economic, social and environmental) and business sustainability efforts in companies and the supply chains or business networks.

Practical implications

Business sustainability efforts need to be assessed in a systematic manner, and the validated TBL construct offers a foundation for doing this, though it needs to be complemented with other elements and details in connection with business sustainability.

Originality/value

Business sustainability efforts have been evolving over time and are increasingly seen to consider economic viability, as well as environmental sustainability and social responsibility. This study deals with how these elements of TBL are interrelated with respect to business sustainability.

Details

Corporate Governance: The International Journal of Business in Society, vol. 16 no. 5
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 27 July 2012

Michael Mitchell, Allan Curtis and Penny Davidson

The purpose of this paper is to evaluate critically the outcomes of a research project involving collaboration with an irrigation company seeking to improve outcomes from…

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Abstract

Purpose

The purpose of this paper is to evaluate critically the outcomes of a research project involving collaboration with an irrigation company seeking to improve outcomes from its triple bottom line (TBL) reporting process. Given the imminent basin‐wide crisis within which the organisation operates due to unsustainable over‐allocation of water for irrigation, the paper aims to offer insights from this context as a microcosm of the global sustainability crisis.

Design/methodology/approach

The paper is based on action research with a case study organisation. Organisational learning theory is used to assess the quality and depth of learning that occurred in terms of the prospects for the radical changes needed to retreat from ongoing unsustainable water resource management practices.

Findings

The organisation's failure to link past learnings with future strategising undermined the potential for TBL reporting to develop into an iterative learning cycle that can effect change. While “small wins” were achieved, these need to be seen as part of a broader paradigmatic change movement if they are to result in enhanced sustainability.

Originality/value

The paper is based on a case study that builds from the authors' review of the literature that identifies ways to improve the process of reporting rather than focusing on report content alone. The case study benefited from substantial access and interaction with the organisation's internal stakeholders and offers new insights about how to improve the process of TBL reporting that builds on theoretical and experiential perspectives of other critical researchers undertaking field‐based engagement research.

Article
Publication date: 17 February 2012

Pietro De Giovanni

The purpose of this paper is to investigate the effect of both internal and external environmental management (EM) on the triple bottom line (TBL), which embraces…

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Abstract

Purpose

The purpose of this paper is to investigate the effect of both internal and external environmental management (EM) on the triple bottom line (TBL), which embraces environmental, economic, and social performance. Both direct and indirect effects are estimated in order to capture the overall relationships between EM and performance. Furthermore, the paper contributes to the ongoing debate of measuring the latent variable “performance” as a formative rather than reflective construct.

Design/methodology/approach

A conceptual model is drawn up based on the existing literature in EM and considering the TBL paradigm. The model is tested on a large sample of Italian firms; thus, the unit of analysis is represented by single firms. A structural equation model (SEM) is tested to analyze the data, and its estimation is performed using both Lisrel and PLS – namely, covariance‐ and component‐based SEM.

Findings

Covariance‐based SEM shows that internal EM is a successful driver of TBL. EM directly improves environmental and social performance, but contributes only indirectly to the economic bottom line. In contrast, external EM is a less effective driver, contributing only positively to environmental performance and exerting only an indirect, marginal impact on economic performance. When using a formative mode to measure performance and component‐based SEM, internal EM has a positive direct and indirect influence on the TBL; however, external EM does not directly improve economic performance.

Research limitations/implications

Data collection was completed at the end of 2008 and comprises only data about Italian firms. Items in the questionnaire allow for a two‐year lag period.

Practical implications

When targeting to meet the TBL, managers should concentrate their efforts on internal EM, which is more effective than external EM.

Originality/value

The paper tests the direct and indirect impacts of internal and external EM on the TBL measuring performance using a formative model and showing the different results obtained in the causal relationships.

Article
Publication date: 6 August 2018

Rocio Rodriguez, Goran Svensson and David Eriksson

The purpose of this paper is to assess both private and public organizations in order to compare the similarities and differences between the organizational priority logic…

Abstract

Purpose

The purpose of this paper is to assess both private and public organizations in order to compare the similarities and differences between the organizational priority logic of TBL elements. The research objective is, therefore, to describe the organizational logic, so as to prioritize between economic, social and environmental elements of the triple bottom line (TBL). The approach is also to describe the common denominators and differentiators between private and public organizations.

Design/methodology/approach

Based on judgmental sampling and in-depth interviews of executives at private and public hospitals in Spain. Data were collected from the directors of communication of private hospitals, and from the executive in charge of corporate social responsibility of public hospitals.

Findings

The organizational logic for prioritizing the elements of TBL differs between private and public hospitals. The economic element of TBL is crucial to survival for private hospitals. Compliance with the legal requirements and certifications of the environmental element is the major concern for public hospitals. Private and public hospitals would both pay considerably greater attention to the social element of TBL, if there were no judicial and economic restrictions.

Research limitations/implications

This study differs from previous ones in terms of exploring the interfaces and relationships between TBL elements, which focus on the organizational logic to prioritize between the elements of TBL. There are both common denominators and differentiators between private and public hospitals, when it comes to the priority logic of TBL elements.

Practical implications

The priority logic of determining the most important TBL element it is mainly about satisfying organizational needs and societal demands. Determining the second most important TBL element is mostly about organizational preferences and what it wants to achieve. Determining the least important TBL element it is about the organizational mindset for and with respect to the future.

Originality/value

This study contributes to determining the appropriate organizational priority logic of the TBL elements, as well as common denominators and differentiators between private and public organizations. It also contributes to explaining the organizational reasoning as to why one TBL element may be prioritized over another, an issue which has not been addressed in existing theory and previous studies.

Details

Benchmarking: An International Journal, vol. 25 no. 6
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 3 August 2015

Nils M. Høgevold, Göran Svensson, H.B. Klopper, Beverly Wagner, Juan Carlos Sosa Valera, Carmen Padin, Carlos Ferro and Daniel Petzer

The purpose of this study is to test a Triple Bottom Line (TBL)-construct as well as to describe the TBL-reasons for implementing sustainable business practices in…

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Abstract

Purpose

The purpose of this study is to test a Triple Bottom Line (TBL)-construct as well as to describe the TBL-reasons for implementing sustainable business practices in companies and their business networks. This study explores how linking these seemingly disparate pillars of sustainability may be facilitated through a TBL construct. The notion of sustainable business practices has been evolving and is increasingly understood to encompass considerations of economic viability, as well as environmental sustainability and social responsibility.

Design/methodology/approach

The research is quantitative in nature, exploring and analysing how companies in different Norwegian industries implement and manage sustainable business practices based on TBL. The survey results are reported here.

Findings

The relevance of TBL to different aspects of sustainable business practices is outlined. The study generally supports the view that a heightened propensity for sustainable business practices ensures that organisations are better equipped for meeting the challenge of integrating TBL in companies and their business networks.

Research limitations/implications

The study tested a construct of TBL in the context of sustainable business practices. It may be incorporated in further research in relation to other constructs. Suggestions for further research are proposed.

Practical implications

Useful for practitioners to get insights into TBL-reasons for implementing business-sustainable practices in companies and their business networks. It may also be valuable to assess the general status of business-sustainable practices in a company and their business networks.

Originality/value

Linking two traditionally separate and encapsulated areas of research, namely, the area of business sustainable practices and the area of TBL. The current study has contributed to a TBL-construct in relation to other constructs in measurement and structural models. It has also contributed to provide insights of priority into the main reasons to implement the elements of TBL within companies and their business networks.

Details

Corporate Governance, vol. 15 no. 4
Type: Research Article
ISSN: 1472-0701

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Article
Publication date: 6 July 2020

Wantao Yu, Roberto Chavez, Mark Jacobs and Chee Yew Wong

The purpose of this paper is to examine whether the fit between innovativeness and lean practices (LPs) can affect triple bottom line (TBL) performance. Two types of fit…

Abstract

Purpose

The purpose of this paper is to examine whether the fit between innovativeness and lean practices (LPs) can affect triple bottom line (TBL) performance. Two types of fit are tested: fit-as-mediation in which innovativeness creates TBL performance through the mediation of LPs and fit-as-moderation whereby the effects of innovativeness on TBL performance are moderated by LPs.

Design/methodology/approach

Structural equation modelling and moderated regression are used to test the fit-as-mediation and fit-as-moderation models using survey data collected from 241 manufacturers in China.

Findings

The results show that innovativeness is positively associated with LPs that emphasize operational excellence. Innovativeness indirectly affects all three TBL dimensions through the mediation of LPs, and LPs do not moderate the effects of innovativeness. The applicability of fit-as-mediation model suggests directing attention towards integrating innovation and LPs within same organizational units to achieve improved TBL performance.

Practical implications

The findings suggest manufacturers should involve employees within the same organizational unit embrace an integrated culture of innovativeness and LPs and avoid separate attention to innovativeness and LPs.

Originality/value

This is the first study of which the authors are aware developing and empirically testing both fit-as-mediation and fit-as-moderation models within the same study to understand how innovativeness and LPs work together to influence TBL performance. This study extends the boundaries of current understanding by examining how, when and why the innovativeness – LPs–TBL relationship arises between constructs central to our theories.

Details

International Journal of Operations & Production Management, vol. 40 no. 10
Type: Research Article
ISSN: 0144-3577

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