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The triple bottom line of sustainability performance is well known; however, little research links it to consumer brand perceptions and intentions. This is important because consumers believe that brands should develop sustainability strategies and conduct business in ways that support those strategies. Using the theoretical lenses of signaling theory and spillover effects, this study aims to examine the impact of negative messages about brands’ triple bottom line sustainability activities on consumer perceived brand ethicality, perceived product quality and purchase interest.

This research includes two lab experiments with the US participants.

When brands have sustainability failures, consumers feel the firm is less ethical, its products are lower in quality and purchase interest suffers – regardless how the failure relates to the triple bottom line (environmental, social or economic). These effects are moderated by brand familiarity and the message source. Brand familiarity seems to protect a firm’s ethicality image as does when the information comes from a corporate source, contrary to the prevalent literature.

Unlike most sustainability research, this study provides comparison effects across all three dimensions of the triple bottom line. In doing so, this study highlights nuances in how consumers connect brands’ sustainability-related activities with perceptions about ethics and brand expectations. This research also contextualizes the findings through brand familiarity and message source and contributes to the growing body of literature on sustainability branding.

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.

One of the children of Brundtland has been the concept of the triple bottom line – economic, environmental and social – as a means of planning for and measuring performance. This approach has largely been unquestioningly accepted. Despite this the agenda for socially responsible behaviour has evolved and developed. Now the concern is for the whole supply chain, which transcends the organisational boundary and throws a question over any idea of the triple bottom line. Corporate concern increasingly focuses upon two key issues, which are also of paramount importance to individuals: environmental degradation, particularly climate change, and human rights protection. In addition a lot of concern has been expressed as a result of revelations stemming from the economic and financial crisis, which have exposed significant failures in governance at corporate level and in markets and governments. Environmental degradation, human rights protection and governance operate at many levels from global to corporate. In many ways they parallel the idea of the triple bottom line but are not organisationally bounded. They represent issues of greater concern than merely corporate issues; they have an impact on the global and societal matters also. They are also totally connected to sustainable behaviour. In this chapter we therefore argue that this is the real triple bottom line, and discuss the implications.

In the early part of the twenty‐first century, the term sustainability has become a buzzword. Although featuring strongly in the popular media, trade, professional and academic journals, the very concept of sustainability is elusive for businesses. There is, however, a little empirical research on the perceptions of the UK industrial sectors on the concept of sustainability – which is the core raison d'être of this paper. The purpose of this paper is to capture the general perceptions of the UK industrial sectors on the concept of sustainability.

The aim of this paper is to capture the general perceptions of the UK industrial sectors on the concept of sustainability using a qualitative approach. Four industry sectors: energy and utility, transportation, construction and not‐for‐profit organisations (NPOs) were considered based on the environmental, social and economic impact on the UK society. Semi‐structured interviews were used to collect industry perception which was then analysed using content analysis for inference and conclusion.

The data analysis revealed that the perceptions of the UK industrial sectors on the concept of sustainability vary significantly across the four industry sectors. Four core categories were identified: environmental, economic, corporate social responsibility and triple bottom line dimension.

The paper concludes that the concept of sustainability is multifaceted and diverse. Although the importance of sustainability is broadly acknowledged across the four industry sectors, there is a significant lack of a common and operationalised understanding on the concept of sustainability. Therefore, it is recommended that there is an urgent need to develop and deploy an industry‐wide awareness‐raising programme on the concept of sustainability.

The paper provides a richer insight into the understanding and awareness of the meaning of sustainability at a conceptual level.

On completion of the case, the students will be able to understand the concept and importance of sustainability; understand how triple bottom line can help a company make a transition towards sustainability; evaluate the tensions between the three pillars of triple bottom line approach; assess the role of circular economy model as opposed to the conventional linear model in the transition of a company towards sustainability; and understand the sustainability challenge in an emerging market context.

Despite the promising growth potential of the plastics industry in India, it is faced with sustainability challenges owing to its detrimental impact on environment. To preserve the environment and human kind, the government made a bold announcement in 2018 to eliminate the use of highly polluting single-use plastics (SUPs) in the country. Amid this growing sustainability threat against plastics and the fall in demand of SUP items, this case illustrates that Sandip Patel, the plant manager of Cello Plastotech, is entrusted by the CEO with the responsibility of adopting a triple bottom line approach encompassing its three pillars, that is, people, planet and profits, as a response to the sustainability challenge. The strategic rethinking towards adopting sustainability required Patel to face the challenge of striking a balance between the three pillars of triple bottom line while also taking some valuable insights for plastic waste management from the circular economy model. While making a transition to sustainability, he needed to evaluate different options like stopping the manufacture of SUPs and look for alternatives, use of biodegradable raw material which was expensive but environment friendly or manufacture such durable plastic products that would replace SUPs.

The case is aimed at teaching the topic Triple Bottom Line approach in the courses of business strategy and sustainability in under-graduate and post-graduate level courses in the discipline of Management. It can also be used as a supplementary reading in courses like Corporate Social Responsibility and Circular Economy. In emerging markets’ context, these topics are generally taught to MBA students in courses like strategic management, sustainable business and business ethics.

Teaching notes are available for educators only.

CSS 11: Strategy.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

The purpose of this paper is to develop a framework for a sustainability model to be used by industrial companies for establishing a competitive advantage.

Literature is replete with sustainability models for business; however, few of these models are specific to the industrial supply chain market sector. The authors propose a novel approach for comparing/normalizing data from all three components of the Triple Bottom Line (3BL) sustainability model.

A shortcoming of the 3BL sustainability model has been that the data cannot be easily normalized and compared across the three categories of the model. The findings of this paper suggest that it may be possible to develop a model that includes both environmental and social responsibility scales, combined with the more traditional financial data, as a tool for competitive advantage using generalizable data.

As the industrial companies continue to put increasing pressure on both the upstream and downstream suppliers in their supply chain to demonstrate sound sustainability practice, this model could serve to provide a company with competitive advantage.

This paper proposes a novel approach to assessing environmental, social and financial impact as a tool for competitive advantage.

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。