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Article
Publication date: 3 June 2014

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.

1341

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
ISSN: 1477-7835

Keywords

Book part
Publication date: 10 April 2013

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…

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
ISBN: 978-1-78190-781-8

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…

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

Article
Publication date: 13 June 2016

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…

1389

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
ISSN: 1741-0401

Keywords

Article
Publication date: 1 November 2007

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.

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
ISSN: 1747-1117

Keywords

Article
Publication date: 20 December 2019

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…

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
ISSN: 1753-8335

Keywords

Open Access
Article
Publication date: 31 May 2017

Tapos Kumar

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

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
ISSN: 2459-9700

Content available
3773

Abstract

Details

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

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…

15663

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: 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. 123 no. 12
Type: Research Article
ISSN: 0007-070X

Keywords

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