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1 – 10 of 461
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.

Open Access
Article
Publication date: 5 July 2024

Paolo Landoni and Daniel Trabucchi

This study investigates the sustainability models of non-profit and hybrid organizations, which aim to balance economic, social and environmental objectives. The research…

361

Abstract

Purpose

This study investigates the sustainability models of non-profit and hybrid organizations, which aim to balance economic, social and environmental objectives. The research introduces the Sustainability Model Canvas to analyze these organizations and identify common patterns, unique characteristics and managerial insights to balance the triple bottom line.

Design/methodology/approach

The research utilizes the Sustainability Model Canvas to examine the sustainability models of 200 non-profit and hybrid organizations. Data were collected from secondary sources, including articles, reports and websites. The analysis was conducted using the activity system theoretical framework, which helped to identify design elements and themes within the business models of the studied organizations.

Findings

The study reveals four primary sustainability model patterns: donated income, earned income, public income and auto-generated income. An additional mixed approach pattern is identified, combining elements from the four primary patterns. The research highlights the parallels between these sustainability models and multi-sided platform business models, offering managerial suggestions for leveraging these patterns to achieve sustainability.

Research limitations/implications

The study is based on secondary data, which may limit the depth of insights compared to primary data collection. At the same time, the chance to consider hybrid organization through multi-sided platform lenses provides relevant contributions to both the literature streams.

Practical implications

The identified sustainability model patterns and managerial suggestions can serve as blueprints for non-profit and hybrid organizations aiming to design or innovate their sustainability models. The Sustainability Model Canvas offers a practical tool for organizations to visualize and balance their triple bottom line objectives.

Social implications

The research underscores the importance of integrating social and environmental considerations into business models, promoting a holistic approach to sustainability that can lead to broader social and environmental benefits.

Originality/value

This research contributes to the business model literature by extending the focus beyond traditional profit-oriented organizations to include non-profit and hybrid organizations. The introduction of the Sustainability Model Canvas provides a new tool for designing and analyzing sustainability-oriented business models. The study also suggests considering sustainability models as multi-sided platforms, offering new insights for both academic and practical applications.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Open Access
Article
Publication date: 12 August 2024

Rodney Westerlaken

This study investigates the consequences of anthropogenic disturbance caused by dolphin-watching boats on the local spinner dolphin population in Lovina, Bali. It proposes…

Abstract

Purpose

This study investigates the consequences of anthropogenic disturbance caused by dolphin-watching boats on the local spinner dolphin population in Lovina, Bali. It proposes recommendations for developing sustainable destination practices that influence boatmen and tourists to minimise the negative impacts of tourism activities on the dolphins.

Design/methodology/approach

Data was collected on boat-dolphin distances, boatmen's behaviour, dolphin behaviour, and underwater noise levels using an unmanned aerial vehicle (UAV) and a hydrophone. The triple-bottom-line framework was applied to analyse the findings and propose recommendations for developing sustainable destination practices.

Findings

The study reveals a consistent breach of national and international guidelines, with boats approaching dolphins at distances well below the recommended minimum. Undesirable boatmen’s behaviours and signs of distress and avoidance in dolphins were frequently observed. The findings highlight the need for stakeholders to develop and implement sustainable practices that influence boatmen and tourists to minimise their impact on the dolphins.

Originality/value

This study provides novel insights into the anthropogenic disturbance caused by dolphin-watching boats in Lovina, Bali. It proposes actionable recommendations for developing sustainable destination practices that influence boatmen and tourists. It contributes to the growing body of knowledge on sustainable wildlife tourism management.

Details

Journal of Humanities and Applied Social Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-279X

Keywords

Book part
Publication date: 12 September 2024

Dr Priyanka Verma, Dr Deepa Gupta and Dr Mukul Gupta

Environmental, Social and Governance (ESG) reporting is crucial for organizations, especially in the current era where sustainability holds significant importance. Proper…

Abstract

Environmental, Social and Governance (ESG) reporting is crucial for organizations, especially in the current era where sustainability holds significant importance. Proper utilization of ESG reporting offers long-term benefits and enhances overall corporate well-being. This study explores fundamental aspects of ESG reporting, elucidating the reporting process, its advantages and requirements. An analysis highlights key impacts on businesses and their influence on consumer behaviour. The disclosure of ESG reporting and its determinants, such as business size and profitability, is discussed. Additionally, the study underscores the role of promoting diversity and inclusion as a Corporate Social Responsibility (CSR) function. Global firms undertake diverse initiatives to advance sustainability. The study emphasizes the triple bottom line theory as a strategy for sustainable development. ESG is recognized as a valuable tool for ensuring sustained growth and development in businesses. The research underscores the imperative for businesses to adopt sustainable measures consistently. Overall, the findings stress the significance of ESG reporting in the contemporary business landscape, linking it to corporate success, responsibility and the pursuit of sustainable practices.

Book part
Publication date: 25 July 2024

Sheetal Deo, Matthew Pepper, Anura De Zoysa and Ciorstan Smark

Discourse concerning the most effective way for enterprises to offset environmental impacts is well established. While certain approaches like the Triple Bottom Line (TBL) have…

Abstract

Discourse concerning the most effective way for enterprises to offset environmental impacts is well established. While certain approaches like the Triple Bottom Line (TBL) have gained widespread acceptance, other initiatives like introducing the Carbon Tax in Australia have not been successful. This study examines the practical implementation of two environmental accounting models, the TBL and Carbon Tax, analysing their benefits and drawbacks and focusing on their application within the Australian accounting system. Using discourse and content analysis within two case studies of two different sectors – the banking sector (Westpac) and the manufacturing sector (BlueScope), this research contributes to the discourse concerning the implementation of such disclosures and how models such as the TBL and Carbon Tax initiative could be effectively used in practice. The results show that the implementation of the TBL was more widely adopted and seen as a positive factor in determining the company's environmental impact as viewed by investors. The Carbon Tax was initially adopted less frequently until modifications were made to allow for voluntary compliance. This was due to the misalignment of the cost of the tax with the financial priorities of each sector. Furthermore, the study suggests that a more comprehensive approach that leverages the strengths of both models to complement each other within an integrated framework may be the best solution for organisations seeking a more systemic approach to environmental disclosures and offsetting in their supply chain network.

Details

Sustainable and Resilient Supply Chain
Type: Book
ISBN: 978-1-83608-033-6

Keywords

Article
Publication date: 12 September 2024

Abhishek Nanjundaswamy, M.S. Divyashree, Neethu Suraj, Abhinandan Kulal, Habeeb Ur Rahiman and Rashmi Kodikal

This study examines the need for an accounting curriculum to evolve in response to the changing business landscape. Specifically, this study aims to explore the relationship…

Abstract

Purpose

This study examines the need for an accounting curriculum to evolve in response to the changing business landscape. Specifically, this study aims to explore the relationship between various market forces, the shifting dynamics of business, and the importance of adapting accounting education to these changes.

Design/methodology/approach

This study is a combination of both quantitative and qualitative research. A structured questionnaire was administered to 320 professionals to gather data, and the study employed descriptive analysis, one-sample t-tests, and structured equation modeling to analyze the relationship between the variables.

Findings

The findings reveal a strong correlation between business transformation and the imperative to adapt accounting education. This study emphasizes the significance of modifying accounting curricula to align with the current market trends. Furthermore, this study addresses the pressing concern of sustainability and the triple bottom line (TBL), advocating specialized education in sustainability accounting programs.

Research limitations/implications

Despite its contributions, this study acknowledges a limitation in its focus solely on the perceptions of professionals and academicians regarding the impact of business transformation on accounting education, without directly examining the prevailing accounting education system. Future research should address this limitation by undertaking a qualitative exploration of the actual accounting education landscape and market requirements.

Practical implications

The implications of the study span the theoretical, regulatory, environmental, and social domains, stressing the need for educational institutions, regulatory bodies, and industry to collaborate in shaping competent and future-ready accounting professionals. A systematic approach would validate and extend the findings of this study, providing deeper insights into the transformative processes necessary to enhance accounting education in response to evolving business landscapes and environmental dynamics.

Originality/value

The outcome of the study assists educational institutions and regulatory bodies in framing policies to adapt accounting education to the evolving business landscape by updating the accounting curriculum as per the changes in the market forces to make graduates relevant and competent.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 6 August 2024

Richard Kofi Opoku, Ramatu Issifu, Daniel Ofori, Sania Wafa and Alfred Asiedu

Although literature abounds on lean sustainability (LS), its contributions to manufacturing industries’ triple bottom line performance (TBLP) through top management commitment…

Abstract

Purpose

Although literature abounds on lean sustainability (LS), its contributions to manufacturing industries’ triple bottom line performance (TBLP) through top management commitment (TMC) remain scanty. This research explores the mediating role of TMC in the nexus between LS and TBLP.

Design/methodology/approach

Given the study’s quantitative focus, the causal design was utilised. The structured questionnaire, a survey instrument, was used to gather primary data from 285 manufacturing organisations in Ghana, a developing country. Data analysis was done with structural equation modelling.

Findings

It was found that LS and TMC positively influence TBLP, whereas TMC partially mediates the connection between LS and TBLP of Ghanaian manufacturing organisations.

Research limitations/implications

The study concentrates on Ghana’s manufacturing industry and embraces the stakeholder theory and quantitative methods.

Practical implications

This research underlines why top managers must prioritise investment in LS to promote sustainable development and attain their organisations’ TBLP targets. The study also provides key insights for top managers to consistently commit enormous resources towards developing lean practices, contributing favourably to TBLP. By establishing the interplay among LS, TMC and TBLP, manufacturing practitioners and researchers can further advance new strategies to address the growing sustainability concerns and achieve higher economic, social and environmental performance.

Originality/value

The study’s originality lies in analysing the mediation effect of TMC on the linkage between LS and TBLP in a developing economy where manufacturing organisations are continuously exposed to resource and waste management problems and lack adequate commitments from top managers towards sustainability initiatives. It is also the first to establish relationships between top management commitment and TBLP in the manufacturing industries of developing economies, concentrating on Ghana.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 30 July 2024

Azharul Islam, Ratan Ghosh, Md Kaysher Hamid and Sadman Kabir

This study aims to measure the impact of sustainable production and distribution processes on the sustainability performance in the pharmaceutical sector of Bangladesh based on…

Abstract

Purpose

This study aims to measure the impact of sustainable production and distribution processes on the sustainability performance in the pharmaceutical sector of Bangladesh based on triple bottom line (TBL) approach.

Design/methodology/approach

It measures sustainable manufacturing and distribution practices with three dimensions namely: sustainable production process, sustainable supply chain management and sustainable end-life management, whereas sustainability performance is measured with three important aspects of performance measurement of TBL, namely social, environmental and financial performance. A survey questionnaire has been designed to collect data relating to sustainability practices and sustainability performance of listed pharmaceutical companies in Bangladesh. The data have been analyzed with the partial least square structural equation model (PLS-SEM) to investigate the relationship between sustainable production and distribution practices and economic, environmental and social performances.

Findings

The findings show that a sustainable production process has a positive impact on environmental and economic performance, but sustainable supply chain management has a significant impact only on economic performance. Whereas sustainable end-life management has a significant impact on both environmental and social performance but not on the financial performance of the industry. Although the current findings contradict some of the previous outcomes, the results can still be robust in the context of Bangladesh.

Practical implications

It is expected that the findings of the study might provide new insights into the sustainability initiatives of the manufacturing companies of Bangladesh. The study findings can help policymakers in implementing the sustainability agenda of the United Nations.

Originality/value

The pharmaceutical industry of Bangladesh has a significant contribution to the foreign earnings of the country. But the introduction of sustainable development goals (SDGs) criteria has forced the industry to redesign its production and operation systems. While numerous studies have investigated the individual components of the TBL in the developed country context, the dynamics of an emerging economy like Bangladesh have been overlooked. By focusing specifically on Bangladesh, a country with a promising pharmaceutical sector handling unique socioeconomic and environmental challenges, the current study fills a considerable gap in the existing sustainability literature.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Book part
Publication date: 25 July 2024

Jonathon Mackay

This paper explores sustainability within supply chain management and its link towards resilience through the lens of ethics. The wicked problem of sustainability impacts supply…

Abstract

This paper explores sustainability within supply chain management and its link towards resilience through the lens of ethics. The wicked problem of sustainability impacts supply chains and society at large, and the ability of supply chains to remain viable in the future is based on the sustainability of business practices. The paper argues that a substantive proportion of sustainability mechanisms (such as the Triple Bottom Line approach and codes of conducts) can be viewed within the ethical paradigm of deontology, whereby the morality of an action is based on adherence to rules. However, there are numerous critiques of such approaches and their success in creating more sustainable practices. Therefore, the paper proposes there is a need for systems thinking approaches to be incorporated into the exploration of the link between ethics, sustainability and supply chain resilience. Using two examples of social sustainability issues in Australia – modern slavery legislation and horticultural 1 worker exploitation – the paper demonstrates the utility of various systems thinking methodologies to explore the complexity of these issues. The paper sets out a conceptual call to arms for researchers and practitioners to apply a holistic lens towards how the morality of actions is shaped and influences supply chain sustainability practices.

Details

Sustainable and Resilient Supply Chain
Type: Book
ISBN: 978-1-83608-033-6

Keywords

Article
Publication date: 10 September 2024

Carla Del Gesso, Paola Parravicini and Renato Ruffini

Intellectual capital (IC) is an increasingly important strategic asset for sustainable value creation in organisations. This paper aims to provide a conceptual perspective on the…

Abstract

Purpose

Intellectual capital (IC) is an increasingly important strategic asset for sustainable value creation in organisations. This paper aims to provide a conceptual perspective on the university’s role as a catalyst for IC creation and development within the dynamic landscape of organisations, exploring the nexus to capture its essence.

Design/methodology/approach

Adopting a conceptual framework development approach, key concepts were cohesively and coherently synthesised from various theoretical underpinnings, namely, the multiple capitals approach to maximising corporate value creation, the evolved triple bottom line approach to corporate sustainability, the triple helix innovation model and its subsequent extensions, the upper echelons theory and the social licence construct linked to stakeholder, legitimacy and institutional theories.

Findings

A comprehensive conceptual framework was developed that outlines universities’ role in catalysing four corporate IC forms crucial to sustainable organisational value creation: human capital, governance capital, social/relational capital and structural/organisational capital. The framework interprets this role of universities as dynamic IC reservoirs serving regional ecosystems for sustainable development. It highlights the synergistic sustainable value creation between universities and organisations in host communities and broader society, with university governance acting as a key driver.

Originality/value

This paper offers a theoretically grounded interpretation of universities’ pivotal role in catalysing essential forms of IC to support contemporary organisations’ sustainable value-creation processes. The proposed framework has the potential to ignite conversations on the crucial connection between universities and corporate IC development relevant to sustainable organisations, inspiring future empirical research, reflection and discussion.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

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