Search results

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 propose a stepwise method to improve the sustainability of manufacturing processes.

The proposed approach is based on an extensive literature review and research around the environmental, economic and social pillars of sustainability in manufacturing firms. Considering the lean approach, the manufacturing processes are mapped in a value stream and analyzed through the extensive identified sustainability criteria.

The findings reveal the consumption and waste of natural and nonrenewable resources, through going beyond the existing boundaries and focusing on relevant derived production pieces and tracing to their origins. The findings also present the effect of the time value of money on sustainability by using the cost–time profile as a sustainability criterion. This research finds out the employees’ impacts on sustainability improvement through an effective focus on technical, cultural and personal aspects.

The research outcomes provide operations managers and decision-makers in the field of sustainability with a practical platform to comprehend and assess the factors contributing to the manufacturing process sustainability and to plan relevant corrective actions accordingly.

The extended view of sustainability criteria in this research as well as its visual-analytical approach will help practitioners to assess and improve sustainability in their operations in a more holistic way.

This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.

The hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.

The results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.

Research into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.

本研究擬對強制壓力、規範壓力和模仿壓力對可持續性成果的影響進行實證研究。研究的焦點放在三重底線法的三個層面上,即是環境層面、經濟層面和社會層面。研究人員亦探討尋求可持續性的承諾、分析儀和積極主動的公司戰略的中介作用。

研究人員測試其建立的各項假設; 使用的數據取自兩個企業的私人公司的樣本,它們是製造化學品和化學產品的企業,以及製造基本金屬的企業。

研究結果確認了尋求可持續性所帶來的制度壓力,在解說企業於經濟、社會和環境三方面的參與上所扮演的角色。研究結果亦確認了公司戰略的中介作用,唯這只見於環境的層面上。

探討可持續性發展的學術研究發展迅速,唯當中較少從三個基本的角度去探討可持續性發展在組織內的傳播; 本研究考慮了目前各種外來壓力、公司戰略和不同的結果所扮演的角色,以彌補這研究差距。

Discourse concerning the most effective way for enterprises to offset environmental impacts is well established. While certain approaches like the Triple Bottom Line (TBL) have gained widespread acceptance, other initiatives like introducing the Carbon Tax in Australia have not been successful. This study examines the practical implementation of two environmental accounting models, the TBL and Carbon Tax, analysing their benefits and drawbacks and focusing on their application within the Australian accounting system. Using discourse and content analysis within two case studies of two different sectors – the banking sector (Westpac) and the manufacturing sector (BlueScope), this research contributes to the discourse concerning the implementation of such disclosures and how models such as the TBL and Carbon Tax initiative could be effectively used in practice. The results show that the implementation of the TBL was more widely adopted and seen as a positive factor in determining the company's environmental impact as viewed by investors. The Carbon Tax was initially adopted less frequently until modifications were made to allow for voluntary compliance. This was due to the misalignment of the cost of the tax with the financial priorities of each sector. Furthermore, the study suggests that a more comprehensive approach that leverages the strengths of both models to complement each other within an integrated framework may be the best solution for organisations seeking a more systemic approach to environmental disclosures and offsetting in their supply chain network.

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.

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.

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

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.

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.

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.

The objective of this paper is to investigate the effect of supply chain quality integration (SCQI) and green supply chain practices and their impact on the Triple bottom line (TBL) in driving sustainability performance.

Structural equation modeling of partial least squares was used to study the relationships between SCQI and green supply chain practices (GSCPs) in driving sustainable performance and is empirically tested using data from 167 manufacturing firms.

This study reveals that supply chain quality integration (SCQI) enhances the green purchasing activity as well as the implementation of internal environmental management (IEM) of the firm. However, IEM is a crucial factor that contributes to sustainability performance.

This study is one of the few relevant researches that would benefit manufacturing organizations to further improve their triple bottom line by integrating supply chain quality with green practices.

This study aims to measure the impact of sustainable production and distribution processes on the sustainability performance in the pharmaceutical sector of Bangladesh based on triple bottom line (TBL) approach.

It measures sustainable manufacturing and distribution practices with three dimensions namely: sustainable production process, sustainable supply chain management and sustainable end-life management, whereas sustainability performance is measured with three important aspects of performance measurement of TBL, namely social, environmental and financial performance. A survey questionnaire has been designed to collect data relating to sustainability practices and sustainability performance of listed pharmaceutical companies in Bangladesh. The data have been analyzed with the partial least square structural equation model (PLS-SEM) to investigate the relationship between sustainable production and distribution practices and economic, environmental and social performances.

The findings show that a sustainable production process has a positive impact on environmental and economic performance, but sustainable supply chain management has a significant impact only on economic performance. Whereas sustainable end-life management has a significant impact on both environmental and social performance but not on the financial performance of the industry. Although the current findings contradict some of the previous outcomes, the results can still be robust in the context of Bangladesh.

It is expected that the findings of the study might provide new insights into the sustainability initiatives of the manufacturing companies of Bangladesh. The study findings can help policymakers in implementing the sustainability agenda of the United Nations.

The pharmaceutical industry of Bangladesh has a significant contribution to the foreign earnings of the country. But the introduction of sustainable development goals (SDGs) criteria has forced the industry to redesign its production and operation systems. While numerous studies have investigated the individual components of the TBL in the developed country context, the dynamics of an emerging economy like Bangladesh have been overlooked. By focusing specifically on Bangladesh, a country with a promising pharmaceutical sector handling unique socioeconomic and environmental challenges, the current study fills a considerable gap in the existing sustainability literature.

To overcome the various pressures related to the environmental damage raised by production processes, enhancing sustainable reverse logistics (SRL) capability is a new road for manufacturing companies, as it facilitates them to have more sustainable operations by increasing different performance outputs. This study aims to investigate the relationship between the SRL capability and the triple bottom line (TBL) i.e. economic, social and environmental performance in the context of Turkey's manufacturing industry. The mediating role of sustainability culture has also been examined.

Using survey data obtained from the Turkish manufacturing industry, the partial least square path modeling technique of structural equation modeling has been applied to test the research hypothesis.

The results of the study indicate that the SRL capability generates not only outstanding environmental and economic gains but also social benefits. The authors also find that sustainability culture is positively associated with environmental and social performance, yet not economic performance. In addition, the findings indicate sustainability culture mediates the relationship between SRL capability and social performance.

This study expands the frontier of managerial knowledge by highlighting the importance of SRL capability for sustainability and exhibiting evidence of the business value of enhancing SRL capability and sustainability culture.

Sustainability has become a priority for companies due to pressure from multiple stakeholders. In an overly competitive market, shareholders push for economic results, allowing lean manufacturing to establish itself as dominant paradigm in manufacturing. However, concerns grow regarding how lean implementation can allow companies to achieve sustainable development goals, or, if the resources required for a successful lean implementation can result in a detriment of environmental and social performance. This paper intends to help close the knowledge gap regarding the effects of lean manufacturing on sustainable performance from a triple bottom line perspective, and how operational, environmental and social outcomes interact between themselves.

Two models for the interaction between lean and sustainability were proposed. The first is called the “sand-cone” model, which poses that performance improvements derived from lean are cumulative on each one of the sustainability dimensions. The second is called the “trade-offs” approach. In this case, the resources required to improve one dimension of sustainability clash with those required by the others. Data were gathered from a sample of 133 Colombian metalworking companies and processed using structural equations models.

The results support the cumulative “sand-cone”, which follows a sequence of operational-environmental-social improvement in the presence of lean. For the “trade-offs” model, partial evidence suggests that they can occur in detriment of social performance.

The “sand-cone” and “trade-offs” are empirically tested for the first time in the context of sustainability, providing further knowledge into its interaction with lean manufacturing. The models’ results contribute to practitioners by providing a tested path for companies to improve their performance in a cumulative sequence that will provide better long-term results.

The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.