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Article
Publication date: 3 June 2014

A “fivefold bottom line” approach of implementing and reporting corporate efforts in sustainable business practices

Maria A.O. Dos Santos, Göran Svensson and Carmen Padin

– The purpose of this paper is to describe a “fivefold bottom line” approach in implementing and reporting corporate efforts of sustainable business practices.

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Abstract

Purpose

The purpose of this paper is to describe a “fivefold bottom line” approach in implementing and reporting corporate efforts of sustainable business practices.

Design/methodology/approach

This viewpoint from industry is based on the content analysis of the South African retail chain Woolworths. The data are gathered and derived from the company's comprehensive annual and sustainability reports from 2008 to 2011 and the company's press releases for this period focusing on their efforts of implementing and reporting sustainable business practices.

Findings

A lesson learned from the presented “fivefold bottom line” approach to implement and report their corporate efforts of sustainable business practices is that it is adapted to fit and make sense in a specific market and society. The triple bottom line approach is usually derived from, or commonly based upon, a western perspective on the market and society in literature.

Research limitations/implications

The authors argues that insights from industry of implementing and reporting sustainable business practices based upon different corporate “bottom line” approaches are required in literature.

Practical implications

The authors propose that the “triple bottom line” approach may need to be commonly adapted to the country and cultural context in focus, which is not normally done, but templates are used.

Originality/value

Triple bottom line reporting tends to follow common approaches how it is done. There is rarely seen adapted or modified “bottom line” approaches to specific market and societal characteristics in literature.

Details

Management of Environmental Quality: An International Journal, vol. 25 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/MEQ-04-2013-0026
ISSN: 1477-7835

Keywords

  • Sustainability
  • Retail

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Book part
Publication date: 10 April 2013

Sustainable Practice: The Real Triple Bottom Line

Güler Aras and David Crowther

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…

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Abstract

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.

Details

The Governance of Risk
Type: Book
DOI: https://doi.org/10.1108/S2043-0523(2013)0000005004
ISBN: 978-1-78190-781-8

Keywords

  • Sustainability
  • triple bottom line
  • human rights
  • governance
  • environment
  • stewardship

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Article
Publication date: 13 June 2016

Achieving triple “P” bottom line through resonant leadership: an Indian perspective

Usha Lenka and Binita Tiwari

The purpose of this paper is to review the extant literature on resonant leadership and develop a conceptual framework about the role played by resonant leaders of…

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Abstract

Purpose

The purpose of this paper is to review the extant literature on resonant leadership and develop a conceptual framework about the role played by resonant leaders of crisis-ridden firms in developing employees for achieving triple “P” bottom line.

Design/methodology/approach

A systematic review of literature was conducted from 1994 to 2015 with key words leadership, resonant leadership, and triple “P” bottom line. Related research papers were searched from select databases of Elsevier, Emerald, Sage, Springer, Taylor and Francis, Wiley, and other library services of Proquest, Ebsco, and Scopus.

Findings

Resonant leaders motivate their subordinates by being compassionate toward them, showing an overall positive mood, and through guidance for achieving sustainable triple “P” bottom line. India is a secular country that emphasizes on spiritual beliefs as well as on socio-cultural and religious values. Therefore, Indian managers generally adopt these values in their early socialization process by following traditional epics and religious scriptures. They spread positive emotions among their subordinates and raise their level of consciousness by exhibiting altruistic values. Therefore, altruism could be considered as an additional dimension of resonant leadership style of Indian managers for downsized firms. These leaders nurture surviving employees at the time of economic crisis to build a sustainable triple “P” bottom line.

Originality/value

Altruism can be considered as a new dimension of resonant leadership style of Indian managers for downsized firms. These leaders provide a sense of psychological security to their employees by developing a value led organization with meaningful vision and an edge over their competitors.

Details

International Journal of Productivity and Performance Management, vol. 65 no. 5
Type: Research Article
DOI: https://doi.org/10.1108/IJPPM-02-2015-0023
ISSN: 1741-0401

Keywords

  • Leadership
  • Altruism
  • Compassion
  • Downsizing
  • Vision
  • Triple P bottom line
  • Resonant leadership
  • Overall positive mood

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Article
Publication date: 1 November 2007

Emotionally Sustainable Business and Communities of Commitment

Tom Cockburn

This paper aims to review some trends in global corporate citizenship branding stories and consumer values. The focus is on the triple bottom line and teamwork in organisations.

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Abstract

Purpose

This paper aims to review some trends in global corporate citizenship branding stories and consumer values. The focus is on the triple bottom line and teamwork in organisations.

Design/methodology/approach

Some implications for the individual employee's occupational citizenship and the development of emotional regimes in teams are considered. A suggested alternative triple bottom line is proposed. The other elements of the “triple bottom line” are not neglected but nested within the typical interpretation of three Ps as an emergent alternative triple bottom line.

Findings

This alternative triple bottom line involves a set of emotional and identity issues spiralling around the nature of the emotional relationship that various stakeholders have with any particular organisation's brand story. It is suggested that there is a convergence of values around key issues of consumer ethics, corporate citizenship and sustainability relating to personal as well as product image.

Practical implications

This paper suggests that in the twenty‐first century sustainability will be better secured when organizations begin to seriously address their own emotional ecologies. A set of ten practical steps that could be taken are briefly outlined.

Originality/value

This paper considers the relatively under‐researched topic of emotional aspects of sustainability and specifically applies this to work carried out on MBA teams.

Details

Social Responsibility Journal, vol. 3 no. 4
Type: Research Article
DOI: https://doi.org/10.1108/17471110710840242
ISSN: 1747-1117

Keywords

  • Sustainable development
  • Corporate social responsibility

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Article
Publication date: 23 November 2019

Eventful futures and triple bottom line impacts: BRICS, image regeneration and competitiveness

Nicholas Wise

There are many ways of viewing, interpreting and even conceptualizing Brazil, Russia, India, China and South Africa (BRICS) growth. This paper considers image regeneration…

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Abstract

Purpose

There are many ways of viewing, interpreting and even conceptualizing Brazil, Russia, India, China and South Africa (BRICS) growth. This paper considers image regeneration and how this helps enhance place competitiveness. A focus on events and the spectacle they create also challenges to think about sustainable futures. This paper aims to supplement this focus on image regeneration and competitiveness, it is important to discuss and outline triple bottom line impacts as a framework to consider going forward.

Design/methodology/approach

Looking at the BRICS, the growing events, tourism and leisure industries transcend private and public business practices and can help align with more contemporary sustainable development practices and regeneration agendas. Such agendas can, in turn, help enhance destination competitiveness and image. While the authors need (and should) continue to assess and address economic impacts and development, it is just as important to consider environmental impacts and social impacts on a destination and its residents when considering competitiveness.

Findings

This conceptual paper frames insight from the literature to reflect on and consider research directions linked to triple bottom line impacts. The paper puts emphasis on the need to consider the social and environmental impacts of events.

Originality/value

This paper links conceptual discussions of image regeneration and competitiveness with triple bottom line impacts to look at directions for BRICS nations. It is useful for policymakers and planners who look at the “big picture” of event hosting and argues the need for more sustainable policy and planning agendas.

Details

Journal of Place Management and Development, vol. 13 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/JPMD-10-2019-0087
ISSN: 1753-8335

Keywords

  • Competitiveness
  • Triple bottom line
  • BRICS
  • Event impacts
  • Image regeneration

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Article
Publication date: 31 May 2017

Achieving Sustainable Development through Environment Accounting from the Global Perspective: Evidence from Bangladesh

Tapos Kumar

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental…

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Abstract

The study visualizes the link between environment accounting & triple bottom line, quantitative environmental reporting & standard method, voluntary environmental disclosure & legal requirement, size of company & volume of environmental disclosure, material flow analysis & life cycle assessment to achieve sustainable development in Bangladeshi corporation. Therefore, the purpose of the study is to investigate the role of these factors to achieve sustainable development in Bangladeshi corporation. To investigate the role of these factors, ten factors that significantly contribute to achieve sustainable development were determined. A set of closed-minded questionnaire was developed on the basis of these factors to collect the data from employees & employers. Questionnaire was administered by using statistical tools such as matrix, cross tabulation & Paired Samples Tests as a data collection tool and analyses. Research finding shows that sustainability of corporation was associated with the performance of economic, social, and environment. Other factors like quantitative environmental reporting, standard method, voluntary environmental disclosure, legal requirement, size of the company, volume of environmental disclosure, material flow analysis & life cycle assessment were found that they worked as a complement to enhance the performance of economic, social, and environment to achieve sustainable development in Bangladeshi corporation.

Details

Asian Journal of Accounting Research, vol. 2 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/AJAR-2017-02-01-B005
ISSN: 2459-9700

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Article
Publication date: 16 March 2015

Translating triple top line strategy into triple bottom line performance

Rick Edgeman, Jacob Eskildsen and Andy Neely

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Measuring Business Excellence, vol. 19 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/MBE-12-2014-0054
ISSN: 1368-3047

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Article
Publication date: 1 March 1998

ACCOUNTING FOR THE TRIPLE BOTTOM LINE

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…

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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
DOI: https://doi.org/10.1108/eb025539
ISSN: 1368-3047

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Article
Publication date: 17 August 2010

Sustainability and triple bottom line: key issues for successful Spanish school principals

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…

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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
DOI: https://doi.org/10.1108/09513541011067656
ISSN: 0951-354X

Keywords

  • Spain
  • Schools
  • Environmental management
  • Principals
  • Social responsibility

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Article
Publication date: 14 October 2013

Integration of sustainable development in the strategy implementation process: proposal of a model

Maria João Bettencourt Gomes de Carvalho Simas, Jorge Francisco Bertinetti Lengler and Nelson José dos Santos António

This paper seeks to integrate sustainable development, based on the application of the extended bottom line (EBL-GMS®) concept, into the implementation of organizational…

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Abstract

Purpose

This paper seeks to integrate sustainable development, based on the application of the extended bottom line (EBL-GMS®) concept, into the implementation of organizational strategy with the relevant stakeholders. As a result, a theoretical model is proposed.

Design/methodology/approach

The paper reviews selected literature to propose and analyse how sustainable development can be integrated into the implementation of organizational strategy.

Findings

This paper proposes a conceptual model that deals with the relationship between sustainable development and implementation of organizational strategy with the distinct stakeholders of a company. In the proposed model, authors indicate how the concept of sustainable development could be operationalized through each of the organizational stakeholders.

Originality/value

Companies, as dynamic systems, are relevant in the implementation process of sustainable development, which requires this concept to be fairly applicable. In general, only one of the bottoms of the triple bottom line (TBL) has been considered, being essential to integrate and consolidate, through an ethical and balanced manner, the economic, social, environmental and corporate identity elements. This paper addresses a critical condition for companies operating in highly competitive contexts: sustainable development and its relationships with strategy implementation. The originality lies in the fact that no studies have analysed the relationship between the sustainable development concept and organizational strategy implementation, based on the operationalisation of the extended bottom line (EBL-GMS®) concept.

Details

Corporate Governance, vol. 13 no. 5
Type: Research Article
DOI: https://doi.org/10.1108/CG-06-2013-0075
ISSN: 1472-0701

Keywords

  • Identity
  • Organisational strategy
  • Extended bottom line-Gestão da Mente Sustentável® (EBL-GMS®)
  • Individual
  • Stakeholder
  • Triple bottom line

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