scholarly journals Triple bottom line of the CSR concept and its reporting

2021 ◽  
Vol 129 ◽  
pp. 07001
Author(s):  
Jaroslav Belas ◽  
Katarina Zvarikova

Research background: The global situation is alarming. Many scholars, politicians, non-profit organizations and journalists worldwide remind of these arising problems. Sustainability seems to be the only solution, and also many companies try to do their best to contribute to this issue. Purpose of the article: CSR is considered a valuable tool in many fields – profit, stakeholders, and environmental dimensions. All these dimensions are characterized by their specifics, but it is proven that CSR positively impacts all of them. But the frequent problem is that although the companies are aware of the stakeholders´ importance, they are not able to report their activities or report them in an understanding way. Methods: Methods of the literature review is used for the theoretical background to understand the importance of three dimensions of CSR. Method of analysis is used to analyze of GRI index. Findings & Value added: Literature review proves the importance of CSR towards all three dimensions. According to analysis of the DRI index, it is evident, that not only organizations from developed countries have reported, but also organizations from developing countries had become reporting. Following the result of our analysis, we can see that 1 694 organizations from 80 countries try to come close to stakeholders and want to inform them about their activities.

2019 ◽  
Vol 5 (1) ◽  
pp. 100
Author(s):  
Fotios Misopoulos ◽  
Vicky Manthou ◽  
Zenon Michaelides

Research on sustainability in the construction industry is common in construction journals addressing the potential adverse effects conventional practices have in the construction community. Sustainability is addressed through the environmental, social and economic impacts in literature and researchers and practitioners always drive the need for an equal attention on these three dimensions, but not so successfully at present. Sustainability covers a broad content with various suggested approaches arising from different countries all over the world. Previous studies have investigated sustainable construction issues as a global concept and in individual developed countries such as the US, Australia, and China. The aim of this research is to investigate the extent of coverage, by academia, of the sustainability concept in UK construction industry, with a focus on the environmental and social aspects of sustainability, based on the Triple Bottom Line framework. The researchers conducted a systematic literature review, searching relevant articles with predefined criteria in two major bibliographical databases, which offer great coverage of the existing academic journals in social sciences. The study utilised the PRISMA reporting approach and the search resulted in thirty-one suitable articles. The findings revealed that environmental sustainability receives much more attention than social sustainability. Added emphasis is given to green buildings and materials used. Government regulations seem to be the leading driver for adopting sustainable practices, while lack of knowledge/awareness of sustainable best practices is the leading challenge.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Catherine Maware ◽  
Modestus Okechukwu Okwu ◽  
Olufemi Adetunji

Purpose This study aims to comparatively discuss the effect of lean manufacturing (LM) implementation in the manufacturing sectors of developing and developed countries. Design/methodology/approach An in-depth literature review focused on previous research published between 2015 and March 2020. The papers published by the databases such as Google Scholar, Scopus, ProQuest and Web of Science were used in the study. A total of 63 studies that focused on LM application in manufacturing industries in developing and developed countries were used in the research. Findings It was observed that LM improves operational performance for manufacturing organizations in developing and developed countries. Small and medium-sized enterprises in both developed and developing countries have difficulties transforming their organizations into lean organizations compared to large enterprises. Furthermore, the review also found that there seems to have been no paper had reported the negative impact of implementing LM in manufacturing industries in developing and developed countries from 2015 to March 2020. Research limitations/implications The study used research papers written between January 2015 and March 2020 and only considered manufacturing organizations from developed and developing nations. Practical implications The study provides more insight into LM implementation in developing and developed countries. It gives the LM practices and the implications of applying these practices in manufacturing organizations for developing and developed countries. Originality/value A preliminary review of papers indicated that this seems to be the first paper that comparatively studies how LM implementation has affected manufacturing organizations in developed and developing countries. The study also assessed the LM practices commonly used by the manufacturing industries in developing and developed countries.


Author(s):  
Amrut Rao ◽  
Ravindra Pathak ◽  
Ashraf Mahmud Rayed

Ethiopia, India and Bangladesh are raising economic power, but have not yet integrated very much with the global economy and still have not achieved their potential in context of technology, globalization, and international competitiveness like developed countries. These countries have much strength, but at the same time , are facing many challenges in the increasingly competitive and fast changing global economy. The main key strengths of these courtiers are their large domestic market, young and growing population, a strong private sector with experience in market institutions, and a well developed legal and financial system. In today’s environment of global competition, technological development and innovation; companies, especially manufacturing, are forced to reconfigure their manufacturing and management processes. Industry 4.0 and intelligent manufacturing are part of a transformation, in which manufacturing and information technologies have been integrated to create innovative systems of manufacturing, management and ways of doing business. This system allows optimizing manufacturing, to achieve greater flexibility, efficient production processes and generate a value added proposal for their customers, as well as to provide a timely response to their market needs. The objective of this work is to explore the Industry 4.0, smart manufacturing, environment requirement and relation of innovation in perspective of developing countries.


2021 ◽  
Vol 6 (2) ◽  
pp. 37
Author(s):  
Liska Simamora ◽  
Damara Dinda Nirmalasari Zebua ◽  
Yoga Aji Handoko ◽  
Nugraheni Widyawati

The demand for palm sugar is increasing since people prefer natural ingredients. Natural and organic food ingredients have the reputation of being healthier and safer than synthetic ingredients. This study will discuss one particular ingredient namely palm sugar which is known as a natural sweetener. Developed countries have started to import palm sugar as a natural sweetener from developing countries. The production of palm sugar in developing countries has an important benefit in the craftsman household economy. However, current production of palm sugar does not meet the increasing demand, which is caused mainly by the lack of farmers, palm sugar craftsmen’s inadequate knowledge of palm sugar production, and poor incorporation of technology both in the cultivation of palm tree and the production process of palm sugar. This literature review study aims to understand the continuity of palm sugar production within the following framework which consists of four steps: (1) identifying current situation, (2) identifying the problems, (3) presenting the resolution, (4) proposing programs and strategies. Based on this framework a few programs and strategies are generated to maintain the continuity of palm sugar production, they are: (1) Palm trees domestication, (2) research and development center for Indonesian palm sugar, and (3) ensuring a good collaboration among the stake holders involved.


2015 ◽  
pp. 1-13
Author(s):  
Gil Avnimelech ◽  
Yaron Zelekha

There is a consensus that corruption may result in high societal costs. A growing body of research reveals the negative effects of corruption on a variety of economic indicators. This chapter presents a literature review on the impact of corruption on entrepreneurship. It allows us to suggest that one of the transition channels through which corruption has impacted growth is entrepreneurship. The main channels in which corruption impacts entrepreneurship is through reduced incentives for entrepreneurial activity and reduced trust within the system. The authors present evidence that the negative impact of an incremental increase in the level of corruption on entrepreneurship is more harmful in developed countries than in developing countries. Thus, they stress the need for more research in this area with the aim of establishing appropriate frameworks for the fight of corruption in both developing and developed countries and suggest significant gains from anti-corruption efforts, especially in developed countries.


2016 ◽  
Vol 61 (6) ◽  
pp. 86-103
Author(s):  
Jacek Ziemiecki

The aim of the study is to analyze the causes of the distance of emerging countries to the most developed countries in the world as well as proposals on ways to reduce this distance. A comparative analysis of the results obtained by the study was used for this purpose — the actual results obtained in developing countries were compared with the results obtained in the most developed countries. The analysis presents three dimensions of comparisons, which include: the distance between the countries, the most developed and developing countries, differences in the gap between developing countries and the gap distance within the different categories of indicators within a single country. The study used data for the years 1990—2013, and if it was possible for earlier years.


2021 ◽  
Vol 92 ◽  
pp. 08017
Author(s):  
Filip Rebetak ◽  
Viera Bartosova

Research background: Prediction of bankruptcy has an important place in financial analysis of an organization in the globalized economy. Ever since the first publication of a paper on bankruptcy prediction in 1932, the field of bankruptcy prediction was attracting researchers and scholars internationally. Over the years, there have been a great many models conceived in many different countries, such as Altman’s Z score or Ohlson’s model for use for managers and investors to assess the financial position of a company. Globalization in last few decades has made it even more important for all stakeholders involved to know the financial shape of the company and predict the possibility of bankruptcy. Purpose of the article: We aim in this article to examine the financial distress and bankruptcy prediction models used or developed for Slovakia to provide an overview of possibilities adjusted to specific conditions of the Slovak Republic in context of globalization. We will also look at the possibility of use of these prediction models for assessing financial status of non-profit organizations in the Slovak Republic. Methods: We will use analysis and synthesis of current research and theoretical background to compare existing models and their use. Findings & Value added: We hope to contribute with this paper to the theoretical knowledge in this field by summarizing and comparing existing models used.


2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Nanda Kartika Ayu

Liberalization is one of the theis that is expected to be able to answer the acceleration and development of the economy of developing countries. One element of liberalization is market openness that will make developing countries unite with global markets both in accepting investments or trading in exports and imports. However, along with the development of technology, the demand for the North (developed countries) in carrying out its trade began to implement an "ecolabelling" policy. For developing countries with all their industrial capabilities, ecolabelling policy is the same as the non-tarrif limitation policy given by developed countries to developing countries. So that this paper will focus on the application of the ecolabelling policy provided by the North to products that will enter the northern market, as one of the efforts of the northern countries to apply "kicking away the ladder", assuming the Southern state does not get a balanced trade surplus with the north and continues to be a developing country. This writing will use a structuralist approach that concentrates on the international structure of the north and south to describe the relationship between developed and developing countries, and uses the concept of "kicking away the ladder" to answer the situation from the implementation of ecolabelling policies for South countries. The author uses qualitative studies using literature review sources through books, journals and online media. Keywords: Ecolabelling, Kicking away the ladder.  North-South relations


Author(s):  
Luboš Smutka ◽  
Mansoor Maitah ◽  
Miroslav Svatoš

This article deals with the issues of the current state of commodity structure and distribution of comparative advantages of the Czech agrarian trade in comparison to developed, developing and also in comparison with Commonwealth of Independent States and in relation to other European countries (i.e. non‑EU and CIS countries). The goal of this paper is to identify how the comparative advantages of Czech Agrarian exports are distributed. In addition to this, the article also attempts to identify the main differences in the characteristics of agrarian trade between developed countries on one hand and developing countries on the other hand. The results suggest that the agrarian trade performs very differently in relation to individual groups of countries. The Czech agrarian trade has been progressively developing, specifically in relation to developer countries of the world. In this regard, it is necessary to mention the constantly improving characteristics of the Czech agrarian trade in relation to EU28 countries (however, the comparative advantages are based on low prices and high volumes of exported goods. In relation to developing countries, Czech trade is more or less stagnate (however, the trade is based on items with a higher level of processing and in comparison with developed countries is also based on items with significantly higher unit prices). A rather specific development was also recorded in relation to CIS countries and “other European countries”. The Czech Republic has a highly competitive commodity structure in relation to these countries, which is primarily based on the export of goods with higher value added and relatively high per kilogram prices.


Author(s):  
Julian M. Müller

Industry 4.0 and sustainability are trending topics in the industry and scientific research. However, there is currently no comparable study, which summarizes the impacts of Industry 4.0 on all three dimensions of the Triple Bottom Line at the same time. This chapter aims to present a comprehensive overview of Industry 4.0 in the context of the Triple Bottom Line of sustainability. For this reason, a systematic literature review is conducted to find out the current state of literature about this topic. The chapter presents a systematic literature review on 64 peer-reviewed journal articles, which have been published between 2014 and 2019. An in-depth analysis of the content as well as an analysis of the empirical methodologies are conducted. To structure the existing knowledge, a framework is developed, and the findings are categorized into ecological and social aspects. On this basis the content is evaluated to discuss key findings and relating interdependencies.


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