Search results

1 – 10 of over 6000
Article
Publication date: 1 March 2024

K. Thomas Abraham

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

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

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 among…

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

Content available
4136

Abstract

Details

Measuring Business Excellence, vol. 19 no. 1
Type: Research Article
ISSN: 1368-3047

Article
Publication date: 15 May 2023

Emmanuel Susitha and Madhurika Nanayakkara

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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

Research limitations/implications

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.

Practical implications

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.

Originality/value

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.

Details

Journal of Asia Business Studies, vol. 17 no. 6
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 16 May 2016

Saurabh Agrawal, Rajesh Kr Singh and Qasim Murtaza

The paper aims to incorporate the relationship of reverse logistics into the economic, environmental, and social sustainability, known as triple bottom line and developed a…

3473

Abstract

Purpose

The paper aims to incorporate the relationship of reverse logistics into the economic, environmental, and social sustainability, known as triple bottom line and developed a framework for reverse logistics performance evaluation.

Design/methodology/approach

The performance measures, based on triple bottom line approach, were selected, and fuzzy analytical hierarchy process and extent analysis approach was applied for estimating the weights, global weights of performance measures and hence, the reverse logistics performance index. Reverse logistics performance of three electronic companies were evaluated and compared for the demonstration of the methodology.

Findings

The results show that economic performance has highest performance index followed by environmental performance and social performance. “Recapturing value” and “return on investment” from economic, “minimum energy consumption” and “optimum use of raw material” from environmental and “community complaints” and “customer health and safety” from social perspective have higher performance indexes. Over all, “reduced packaging”, “use of recycled material” and “employee benefits” show very poor performance indexes.

Research Limitations/implications

The study will provide useful guidance to the academicians and practitioners for evaluating, improving and benchmarking the reverse logistics performance.

Originality/value

The analysis adds to the very few studies on triple bottom line aspects of reverse logistics and its performance evaluation. Also, fuzzy analytical hierarchy process and extent analysis is used first time being an efficient tool to tackle the fuzziness of the data involved in performance evaluation.

Details

Competitiveness Review, vol. 26 no. 3
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 1 March 1998

John Elkington

Pressure is growing from governments and their citizens for business to measure and manage the impacts and outcomes of its behaviour in a range of areas. The demand has led to the…

28055

Abstract

Pressure is growing from governments and their citizens for business to measure and manage the impacts and outcomes of its behaviour in a range of areas. The demand has led to the formulation of a ‘triple bottom line’ to reflect economic, social and environmental performance.

Details

Measuring Business Excellence, vol. 2 no. 3
Type: Research Article
ISSN: 1368-3047

Article
Publication date: 7 November 2016

Rick Edgeman and Zhaohui Wu

The purpose of this paper is to broadly explore the contributions of supply chain proficiency in relation to sustainable enterprise excellence, resilience and robustness (SEER2).

1140

Abstract

Purpose

The purpose of this paper is to broadly explore the contributions of supply chain proficiency in relation to sustainable enterprise excellence, resilience and robustness (SEER2).

Design/methodology/approach

A pre-existing SEER2 model, referred to as the Springboard to SEER2, is put under the microscope to determine specific interactions of supply chain proficiency with six key areas of the Springboard: triple top-line strategy and governance; strategy execution via policies, processes and partnerships; financial and marketplace performance and impact; sustainability performance and impact; human ecology and capital performance and impact; and social-ecological and general innovation and continuous improvement performance and impact.

Findings

Supply chain proficiency is integral to attainment of SEER2. As such, supply chain proficiency must be thoughtfully and strategically approached, with success critical to enterprise contribution to mitigation or solution of wicked global challenges ranging from climate change, to food insecurity, to societal conflict.

Originality/value

This paper reveals in depth the centrality of supply chain proficiency to SEER2, suggesting that such models as those behind America's Malcolm Baldrige National Quality Award and the European Quality Award might be enhanced by more deeply considering supply chain contributions to business and performance excellence. Supply chains are at present peripheral to such models, thereby providing essentially isolated views of enterprises in an age where supply chain collaboration is increasingly the norm.

Article
Publication date: 7 August 2017

Antony Paulraj and Constantin Blome

The environmental management of supply chains has become increasingly relevant in the recent era. Extant research proposes two main forms of mechanisms – collaboration and…

1283

Abstract

Purpose

The environmental management of supply chains has become increasingly relevant in the recent era. Extant research proposes two main forms of mechanisms – collaboration and evaluation – for environmental supply chain management. Despite the wide use of these mechanisms and the empirical insight into the fact that they could be adopted simultaneously, it is unknown if, and, at which levels, environmental collaboration (EC) and environmental evaluation (EE) could be complementary or substitutionary in nature. Therefore, the purpose of this paper is to gain a clear understanding into the plural forms of these mechanisms.

Design/methodology/approach

The transaction cost economics and relational exchange theory are used to ground the research hypotheses. The results are based on survey data collected from 145 US manufacturing firms. The authors employ polynomial regression as well as the response surface methodology to test the proposed hypotheses.

Findings

The results suggest that EC and EE can have an intriguing effect depending on the outcome measure. Specifically, the authors find the effects in the economic and the environmental/social domains to be significantly different.

Originality/value

While scholars acknowledge that collaboration and evaluation could act as complements, extant research does not propose and test models that specifically capture complementary and substitutionary nature of these mechanisms. Accordingly, the study makes the first attempt to empirically test for the effects of the simultaneous pursuit of EC and EE.

Details

International Journal of Operations & Production Management, vol. 37 no. 8
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 16 June 2021

Jude Edeigba and Chris Arasanmi

This study aims to examine the determinants of small and medium enterprises (SMEs) sustainability practices in New Zealand from the triple bottom line (3BL) perspective. Unlike…

1048

Abstract

Purpose

This study aims to examine the determinants of small and medium enterprises (SMEs) sustainability practices in New Zealand from the triple bottom line (3BL) perspective. Unlike large companies and government agencies whose sustainability practices are driven by regulations and attempts to legitimise business operations, little is known about the drivers of SMEs’ sustainability practices.

Design/methodology/approach

A cross-sectional survey approach was adopted for the data collection. The analysis was mainly descriptive, while the covariates’ effects were measured based on partial least squares structural equation modelling.

Findings

This paper identified that SMEs’ 3BL practices are significantly influenced by local bylaws, voluntary adoption of 3BL operational policies and company size. This paper finds that the SMEs’ industry type is not statistically significant as a determinant of their 3BL practices. This implies that regulation and operational policies increase sustainability practices in the SME sector.

Practical implications

These findings provide insights to SMEs’ managers on the importance of sustainability policies adoption and bylaws. Government departments and local government councils could adopt the findings in developing regulatory policies that support SMEs’ 3BL.

Social implications

This study provides support for economically, environmentally and socially sustainable business practices amongst SMEs.

Originality/value

A dearth of studies on SMEs sustainability practices exists in the extant literature, particularly in New Zealand. The study focusses on SMEs sustainability in the viewpoint of 3BL practices based on an empirical analysis.

Details

Journal of Accounting & Organizational Change, vol. 18 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 7 September 2015

Mark W. McElroy and Martin P. Thomas

The purpose of this paper is to disclose a new performance accounting method called the MultiCapital Scorecard, which makes it possible to measure, manage and report Triple Bottom

1016

Abstract

Purpose

The purpose of this paper is to disclose a new performance accounting method called the MultiCapital Scorecard, which makes it possible to measure, manage and report Triple Bottom Line performance relative to organization-specific norms for impacts on multiple capitals.

Design/methodology/approach

The authors set out to expand a pre-existing multiple capital accounting system known as Context-Based Sustainability. Whereas Context-Based Sustainability assesses the social and environmental performance of organizations relative to norms for impacts on non-economic capitals, the MultiCapital Scorecard adds economic performance to the mix.

Findings

The authors find that it is indeed possible to measure and report the social, environmental and economic performance of an organization in an integrated, context-based way relative to norms for impacts on multiple capitals. The MultiCapital Scorecard is the result.

Practical implications

The MultiCapital Scorecard is an open-source methodology that any organization can use. For managers or accountants interested in testing, evaluating or adopting multiple capital accounting, it provides a practical and systematic solution.

Social implications

The MultiCapital Scorecard is transformational, in that it holds organizations and commerce writ large accountable to the limits in, and demands for, vital capitals in the world on a fair and proportionate basis. No other method does this, and yet it must be done if there is to be sustainability in the conduct of human affairs.

Originality/value

The paper describes the world’s first multiple capital, context-based accounting system that organizations can use to measure, manage and report their Triple Bottom Line performance in integrated and quantitative terms. The MultiCapital Scorecard is the authors’ original creation.

Details

Sustainability Accounting, Management and Policy Journal, vol. 6 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

1 – 10 of over 6000