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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.

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

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Article
Publication date: 15 June 2021

Ji Min Shim, Won Seok Lee, Joonho Moon and Myungkeun Song

The purpose of this study is to identify the attributes that statistically affect reason intention. The triple bottom line, a theoretical framework of corporate social…

Abstract

Purpose

The purpose of this study is to identify the attributes that statistically affect reason intention. The triple bottom line, a theoretical framework of corporate social responsibility (CSR) consisting of economic, social and environmental subdimensions, is used as the theoretical foundation.

Design/methodology/approach

In this study, price fairness, quarantine and hygiene, and eco-friendliness represent economic, social and environmental CSR, respectively. Amazon Mechanical Turk is used for data collection. The valid number of observations is 474. Structural equation modeling is implemented to test the research hypotheses.

Findings

The results indicate that price fairness, quarantine and hygiene positively affect the reuse intention of coffee shops. However, eco-friendliness appears to be an attribute that does not significantly affect reuse intention.

Originality/value

This study theoretically contributes to the literature by demonstrating the explanatory power of triple bottom line theory for café customer intention.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 17 August 2010

Anabel Corral Granados and Genoveva Granados Gámez

The purpose of this paper is to discuss how an organizational triple bottom line approach can be adapted to increase organizational sustainability in a Spanish school…

Abstract

Purpose

The purpose of this paper is to discuss how an organizational triple bottom line approach can be adapted to increase organizational sustainability in a Spanish school setting and assist school directors, who hold the primary role, in the process of adaptation.

Design/methodology/approach

Through synthesising different conceptual approaches, a system model was created based on design models, such as the “Design of results” and the “Cogniscope”, and thereafter managerial triple bottom line theory was adapted to Spanish head teacher practices.

Findings

The model shows that although there is no regulated training in school management in Spain, sustainability in schools can be managed by following this or similar strategic models, as long as adequate resources and managerial tools are provided.

Practical implications

The paper discusses how sustainability can be achieved through the organization, management and implementation of already available resources in a school setting. This unique model informs, enables and empowers Spanish head teachers to lead and manage sustainable performances by following triple bottom line approaches.

Originality/value

Terms such as triple bottom line and sustainability are fairly new and have received little attention in the field of education, even though research on organizational sustainability shows positive implications for future generations.

Details

International Journal of Educational Management, vol. 24 no. 6
Type: Research Article
ISSN: 0951-354X

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Article
Publication date: 9 May 2016

Amoako Kwarteng, Samuel Ato Dadzie and Samuel Famiyeh

The purpose of this study is to empirically examine the impact of sustainability as measured by the triple bottom line constructs on the competitive advantage of…

Abstract

Purpose

The purpose of this study is to empirically examine the impact of sustainability as measured by the triple bottom line constructs on the competitive advantage of manufacturing firms in Ghana.

Design/methodology/approach

To understand the impact of sustainability on competitive advantage, a survey was conducted where managers were asked about their engagement in the sustainability issues and how it affects their competitive advantage. The study uses the structural equation modelling (SEM) and, in particular, the partial least square (PLS) approaches to SEM.

Findings

The results of this study indicate that economic and social have a positive impact on the corporate image but not the environment. In addition, corporate image and social have positive impact on corporate performance, whilst economic and environment seem not to have any impact on corporate performance.

Research limitations/implications

The study is limited to only manufacturing firms operating in the Ghanaian environment. It is important, therefore, for firms in Ghana to invest in social sustainability initiatives, as it will ultimately affect their bottom line performance. This study provides policy implications to Ghana and other developing countries to implement the necessary policies and provide incentives to improve environmental awareness.

Originality/value

There have been just a few studies that tried to find out the impact of sustainability constructs and performance and how corporate image mediates this relationship.

Details

Journal of Global Responsibility, vol. 7 no. 1
Type: Research Article
ISSN: 2041-2568

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Article
Publication date: 13 January 2021

Marina Mattera and Luana Gava

The purpose of this study is to analyze how Internet of Things can contribute to the achievement of a sustainable development based on people, profit and planet. Based on…

Abstract

Purpose

The purpose of this study is to analyze how Internet of Things can contribute to the achievement of a sustainable development based on people, profit and planet. Based on the triple bottom line theoretical framework, this work explores the relation between technology and the creation of value in management operative and support processes carried out by a firm with a direct impact in society and the environment. By doing so, new insights on strategic management to create value and consolidate sustainable business models are provided.

Design/methodology/approach

The present study analyzes firms within the context of the European Union, considering the involvement of the region in achieving sustainable development, in particular, the usage of technology and specifically Internet of Things to create value and contribute to company’s position as leaders in the industry’s change toward sustainable development. To achieve this goal, the Spanish market was analyzed, specifically companies who were publicly listed in the IBEX35, which is the benchmark stock market index of Spain’s main stock exchange (Bolsa de Madrid). In addition, firms were also considered regarding the strong impact within their industries not only nationally, but also worldwide.

Findings

Findings show that companies incorporating Internet of Things can enhance their role as leaders in change toward sustainable development. Similarly, the usage of these technologies positively impacts the pollution reduction and limiting usage of non-renewable resources, as well as positively impacting people’s lives. Furthermore, technology has a positive effect on the creation of value, considering management, operative and support processes. By considering people and planet, companies can have a profitable business model that is also sustainable in the long-run, creating a win-win situation within the triple bottom line.

Originality/value

This study shows the links between Internet of Things and sustainable development within the framework of the triple bottom line. It portrays the relevance of technology in value creation to achieve business models that can cater to profit, people and planet objectives. Consequently, practitioners can incorporate Internet of Things elements to create value and contribute to their corporate social responsibility objectives, establishing synergies between managerial and socio-environmental aspects. Moreover, researchers studying business strategy can incorporate these variables to further enlarge the results herein derived. Finally, this work reinforces the usage of triple bottom line theory to analyze a firm’s sustainable development and its business models.

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Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 23 May 2018

Adrien Presley, Theresa Presley and Michael Blum

The purpose of this study is to examine whether a company’s sustainability practices affect job seekers’ perceptions of the attractiveness of the company as a potential employer.

Abstract

Purpose

The purpose of this study is to examine whether a company’s sustainability practices affect job seekers’ perceptions of the attractiveness of the company as a potential employer.

Design/methodology/approach

A survey completed by 259 university students assessed the respondents’ attitudes toward sustainability. Participants were then presented a series of scenarios describing the sustainable practices of hypothetical companies using the triple bottom line factors of sustainability (economic, environmental and social) and were asked how attractive they found the company to be and the likelihood that they would accept a job offer from the company.

Findings

The findings indicate that sustainability as a single concept and each sustainability factor individually influenced the attractiveness of a company to potential employees.

Research limitations/implications

The results of the study add to the body of job choice research, specifically as related to sustainability practices of companies. It furthers the body of work related to signaling theory and job attractiveness.

Practical implications

The results of this study indicate that sustainability performance is an important factor in determining the attractiveness of a company to potential applicants.

Social implications

The research highlights the importance of sustainability to potential job applicants. Companies should be aware that positive sustainability performance can make it more attractive to these applicants. The results reported from this research provides additional motivation for companies to pursue efforts in sustainability.

Originality/value

The research builds upon existing research in the fields of sustainability and job choice. While previous research has looked at many factors regarding applicants and job choice including, no other research was found which explicitly considered the triple bottom line factors of sustainability.

Details

Sustainability Accounting, Management and Policy Journal, vol. 9 no. 4
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 14 August 2017

Saju Jose and Jacob Chacko

The purpose of this paper is to examine the relevant economic aspects that could affect the sustainability of the HE sector in the UAE.

Abstract

Purpose

The purpose of this paper is to examine the relevant economic aspects that could affect the sustainability of the HE sector in the UAE.

Design/methodology/approach

Data are collected mainly through secondary sources and based on the relevant information. Two constructs, namely, market factors and educational governance are identified from the literature. An empirical model depicting the different factors that contribute to these two variables is outlined.

Findings

Educational governance and market factors are identified as the key pillars which contribute to the economic efficiency in the HE sector in the UAE. These constructs are affected by relevant factors. Some of the issues relating to educational governance could be controlled. Though factors contributing to market conditions could be deemed uncontrollable, HE institutions could come up with better strategies to deal with those issues.

Research limitations/implications

The UAE HE sector could be a major contributor to the economy in the future, it is important to identify the main constructs and the associated forces which could impact the economic efficiency of the HE sector. The model proposed could be empirically tested in future studies.

Originality/value

This study is a novel attempt to examine sustainability in the HE sector in terms of economic efficiency, while previous studies have focused on the social and environmental aspect of the sustainability in the HE sector. Thus this study tries to address this lacuna in this domain by focusing on the economic efficiency aspect which is an important contributor to the sustainable development. The results may provide valuable insights for universities and regulators in developing appropriate strategies to improve the HE sector.

Details

International Journal of Educational Management, vol. 31 no. 6
Type: Research Article
ISSN: 0951-354X

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Book part
Publication date: 24 June 2017

Luísa Augusto

This chapter aims to understand the communication practices of CSR in technological environments, specifically corporate websites. It is important to know what are the…

Abstract

This chapter aims to understand the communication practices of CSR in technological environments, specifically corporate websites. It is important to know what are the dimensions of CSR most valued in online communication, what content is more widespread, and if there is dialogic communication between organizations and different stakeholders. It was used a quantitative method of analysis, using the expanded web content analysis. It was based on the study results of the 1,000 largest Portuguese companies published by the Economic Journal in 2014. The chapter includes the analysis of the best companies from 24 sectors of activity of Portugal. Portuguese organizations use their websites to communicate about CSR practices. A large majority of companies dedicate to these subjects a higher number of pages. The findings indicate that the issues disseminated are various, but the predominance content is related to environmental dimension. Results suggest a low level of dialogic dimension adoption. It is proposed a theoretical framework of online communication of CSR that integrates a set of indicators from three interlinked dimensions: the technical dimension, the informational dimension and dialogical dimension, considering the different kind of publics and the different practice areas inherent to CSR. This framework is a contribution to the deepening of knowledge and understanding of online communication of CSR practices, on the perspective of public relations theory. It has practical implications to communication, because it proposes guidelines that should be considered in an effective online communication of CSR in organizations of various sectors of activity in Portugal. It is proposed a theoretical framework of an effective online communication of CSR that integrates a set of indicators from three interlinked dimensions that are part of the dialogical capacity of organizations.

Details

Corporate Social Responsibility and Corporate Governance
Type: Book
ISBN: 978-1-78714-411-8

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Book part
Publication date: 9 August 2018

Natalie Fallström, Hannah Hermans and Tove Lindholm

This chapter examines the benefits of being sustainable for a company’s business operations and its corporate brand. In the current business world, companies are required…

Abstract

This chapter examines the benefits of being sustainable for a company’s business operations and its corporate brand. In the current business world, companies are required to act in a way that will not harm the environment in which they operate, both from a social and economic, as well as ecological, perspective. Being sustainable is, thus, an essential aspect for developing a positive brand image. The chapter overviews various theoretical stances on the issue of sustainability, as well as highlights the importance of applying sustainable thinking in a company’s business strategy and communicating sustainability-driven practices for development of a sustainable brand. By providing results from an interview with Gaia, the largest consultancy for sustainable business in Finland, the chapter offers several practical insights concerning the advantages of acting in a sustainable manner for both business operations, in general, and branding, in particular.

Details

Developing Insights on Branding in the B2B Context
Type: Book
ISBN: 978-1-78756-276-9

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Article
Publication date: 18 January 2021

Marina Mattera, Federico Soto Gonzalez, Carmen Alba Ruiz-Morales and Luana Gava

The purpose of this study is to analyse how implementation of corporate social responsibility (CSR) policies following United Nations’ Global Compact (UNGC) guidelines can…

Abstract

Purpose

The purpose of this study is to analyse how implementation of corporate social responsibility (CSR) policies following United Nations’ Global Compact (UNGC) guidelines can contribute to firm’s performance during a global crisis, such as the case of COVID-19. Based on the triple bottom line theoretical framework, this work explores the relation between the creation of value and sustainable business models with long-term strategies and strong policy commitments, and their performance in the stock market years later during a crisis. By doing so, new insights on strategic management to create value and consolidate sustainable business models are provided.

Design/methodology/approach

The present study analyses firms within the context of the European Union, considering the involvement of the region in achieving sustainable development. In particular, the long-term impact in the usage of the UNGC management model and the firm's sustainability performance based on the results during COVID-19 crisis. To achieve this goal, energy firms operating in Spain and subscribing to UNGC were evaluated, specifically those publicly listed in the IBEX35, benchmark index of Spain's Stock Market Interconnection System. In addition, firms were also considered regarding the strong impact within their industries not only nationally but also worldwide.

Findings

Findings show long-term CSR strategies and a strong commitment to sustainable development contribute to firm’s overcoming periods of economic crisis. In addition, considering the environmental impact of the firms’ actions, transition to sustainable business and widening portfolio in the case of energy firms proved to have a positive impact in overcoming a hard context such as COVID-19. The virtuous cycle can be created by honouring the social contract, yet the tools and management models shall be further tailored to ensure an effective win-win situation.

Originality/value

This study evaluates a company's strategic involvement in sustainability, considering the UNGC 10 principles and SDG and the effects of these strategies in the long-term. Specifically, the role of UNGC management model is evaluated in designing effective policies that can help firms better overcome a context of crisis such as COVID-19. Consequently, researchers studying business strategy can incorporate the findings in strategic planning. Practitioners can learn the implications of CSR strategic planning in the long-term. Moreover, work illustrates corporate results in sustainability matters after the first decade of the UNGC management model and the impact of a crisis context.

Details

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

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