ENVIRONMENTAL REPORTING IN AUSTRALIA: THE PAST, THE PRESENT ANDTHE FUTURE

2000 ◽  
Vol 40 (1) ◽  
pp. 617
Author(s):  
C.M. Deegan
Keyword(s):  
Sustainable Development ◽  
Triple Bottom Line ◽  
Financial Accounting ◽  
Environmental Reporting ◽  
Bottom Line ◽  
Social Accounting ◽  
The Past ◽  
The Future ◽  
Social And Environmental Reporting

This paper provides an overview of Australian environmental reporting. Specifically, the topics to be considered include: a brief consideration of trends in environmental reporting together with an overview of industry initiatives to encourage environmental reporting; an overview of regulation pertaining to environmental reporting; an overview of trends towards the practice of sustainable development reporting with particular reference to triple bottom line reporting; an examination of social accounting and social auditing; an investigation of the linkage between social and environmental reporting and financial accounting; and, projections about the future of social and environmental reporting.

scholarly journals Towards Smart and Sustainable Communities

2014 ◽  
Vol 11 ◽  
pp. 131-135 ◽  
Author(s):  
Marta Bottero ◽  
Valentina Ferretti ◽  
Giulio Mondini
Keyword(s):  
Social Capital ◽  
Sustainable Development ◽  
Smart City ◽  
Triple Bottom Line ◽  
Sustainable Communities ◽  
Bottom Line ◽  
The Sustainable Development ◽  
The Future ◽  
Development Paradigm

The present paper aims at developing some reflections about the evolution of the sustainable development paradigm, from the triple-bottom line approach, to the concept of smart city and to the idea of sustainable communities. The paper also explores the main features of the future of cities, which will be based on the notion of social capital.

Getting to the Bottom of “Triple Bottom Line”

2004 ◽  
Vol 14 (2) ◽  
pp. 243-262 ◽  
Author(s):  
Wayne Norman ◽  
Chris MacDonald
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Triple Bottom Line ◽  
Environmental Reporting ◽  
Bottom Line ◽  
And Performance ◽  
Social And Environmental Reporting ◽  
Corporate Social

Abstract:In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom Line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimes contradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what is sound about the idea of a Triple Bottom Line is not novel, and (b) that what is novel about the idea is not sound. We argue on both conceptual and practical grounds that the Triple Bottom Line is an unhelpful addition to current discussions of corporate social responsibility. Finally, we argue that the Triple Bottom Line paradigm cannot be rescued simply by attenuating its claims: the rhetoric is badly misleading, and may in fact provide a smokescreen behind which firms can avoid truly effective social and environmental reporting and performance.

scholarly journals Is Sustainable Development an Issue for Quality Management?

2014 ◽  
Vol 6 (2) ◽  
pp. 51-66 ◽  
Author(s):  
Małgorzata Jasiulewicz-Kaczmarek
Keyword(s):  
Sustainable Development ◽  
Quality Management ◽  
Development Strategy ◽  
Sustainable Management ◽  
Management System ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
The Future ◽  
Current Systems ◽  
Market Changes

Abstract In recent years, sustainable development strategy for enterprises has become an important issue around the globe. This requires the organization to review its current systems to improve the overall triple bottom-line performance (i.e. economic, environmental, and social). Rising to these challenges requires transforming management system towards sustainable management. Assuming quality management (QM) impact on organisations will continue, what types of QM-based improvement initiatives will develop in the future to meet the anticipated organizational and market changes?

scholarly journals Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic

2021 ◽  
Vol 13 (5) ◽  
pp. 2607
Author(s):  
Amin Jan ◽  
Mário Nuno Mata ◽  
Pia A. Albinsson ◽  
José Moleiro Martins ◽  
Rusni Bt Hassan ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Triple Bottom Line ◽  
Policy Formulation ◽  
Sustainability Indicators ◽  
Islamic Banking ◽  
Bottom Line ◽  
Coding Method ◽  
Development Goals ◽  
Axial Coding

This study aims to establish the link of key Islamic banking sustainability indicators with the United Nations’ Sustainable Development Goals (UN SDGs) as a policy recommendation for sustainable development and to mitigate the distressing impacts of the COVID-19 pandemic on the triple bottom line (people, planet, and profit). To identify the key Islamic banking sustainability indicators, the authors selected the most cited sustainability measurement indexes in Islamic banking. Initially, the indexes were divided into 10 broader themes, and then the key Islamic banking sustainability indicators were shortlisted from each theme based on their high-frequency distribution. The shortlisted sustainability indicators were then ratified to be in line with Islamic philosophy based on “Maqasid al-Shariah” (objectives of Shariah) and were subsequently grouped into the three dimensions of economic, environmental, and social sustainability based on the axial coding method. Finally, the categorized sustainability indicators were aligned with the relevant UN SDGs through the axial coding method for policy formulation, and respectively 12 propositions were developed for policy formulation. This study labeled the methodological process of this study as the ECA method (exploration, categorization, alignment). The new ECA method offers a reverse extension in the “SDG compass” developed by the Global Reporting Initiative (GRI) for aligning business policies with the UN SDGs. The process of aligning Islamic banking sustainability indicators with the UN SDGs will provide a roadmap to recovery from the COVID-19 pandemic in terms of economic, environmental, and social issues. Due to the diversity of the UN SDG framework, it covers multiples aspects for sustainable development. Therefore, considering the UN SDGs in terms of various banking instruments will mitigate the multiple distressing impacts of COVID-19 on the triple bottom line (people, planet, and profit), it will also promote a sustainable development agenda.

Sustainability

2012 ◽  
pp. 118-141
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Organizational Learning ◽  
Social Responsibility ◽  
Triple Bottom Line ◽  
Global Reporting Initiative ◽  
Bottom Line ◽  
Global Priority ◽  
Corporate Social ◽  
Positive Results

Organizations of all kinds must increasingly take into account not only the simple bottom line of their organizational operations, but also address their sustainability in broader terms. This chapter reviews sustainable development and the various definitions of sustainability accepted in the literature and in organizational practice, including what has become known as “Triple Bottom Line” (tbl) sustainability. The complex systemic properties of sustainability are detailed, and the general status of sustainability as an organizational, national, and global priority is characterized. The importance of organizational learning in achieving sustainability is explained, and important guidelines are outlined for sustainability performance measurement and reporting, including Corporate Social Responsibility and the Global Reporting Initiative. Details of attempts by various individuals and organizations to address sustainability in practice and how they achieve positive results are described, and latent opportunities to express leadership are highlighted.

Operationalizing triple bottom line harvest strategies

2020 ◽  
Author(s):  
Catherine M Dichmont ◽  
Natalie A Dowling ◽  
Sean Pascoe ◽  
Toni Cannard ◽  
Rachel J Pears ◽  
...  
Keyword(s):  
Triple Bottom Line ◽  
World Heritage Site ◽  
Participatory Management ◽  
Bottom Line ◽  
The Past ◽  
Resource Sustainability ◽  
Management Objectives ◽  
Industrial Sectors ◽  
Heritage Site ◽  
Economic Considerations

Abstract Over the past 50 years, the diversity of fisheries types being actively managed has changed from mainly data-rich, industrial sectors to more socially, economically, and environmentally complex multispecies and multisector fisheries. Accompanying this change has been a broadening of management objectives to include social and economic considerations with traditional resource sustainability objectives, the so-called triple bottom line, and the need to include these considerations into harvest strategies. The case of a line fishery in Australia’s Great Barrier Reef is used as a demonstration of the first steps in implementing triple bottom line harvest strategies. This fishery has several disparate sectors including commercial, tourism, and recreation; targets multiple but important reef species; and is undertaken in a World Heritage Site. This work highlights the need for a much-expanded set of objectives elicited from stakeholders that are either included in the trade-off analyses of the different harvest strategies or directly in an optimization. Both options demonstrated that a paradigm shift is required to emphasize representative participatory management systems that assemble teams from quite different backgrounds and viewpoints; use much broader set of objectives; and modify tools and (especially) the data collected within revised monitoring programmes to underpin these tools.

scholarly journals Embracing Sustainability in Shipping: Assessing Industry’s Adaptations Incited by the, Newly, Introduced ‘triple bottom line’ Approach to Sustainable Maritime Development

2019 ◽  
Vol 8 (7) ◽  
pp. 208 ◽  
Author(s):  
Fasoulis ◽  
Rafet
Keyword(s):  
Sustainable Development ◽  
Quantitative Research ◽  
Safety Management ◽  
Integrated Management ◽  
Triple Bottom Line ◽  
Vital Role ◽  
Research Approach ◽  
Bottom Line ◽  
Chi Square ◽  
Integrated Concept

Increasing environmental, social and economic problems, born by unceasing economic growth, have transformed our approach to the development concept. The 1980s saw the appearance of the sustainable development term and, during the 1990s, sustainability notion was implicitly framed as an integrated concept, frequently, termed as the ‘triple bottom line’ approach. Among several initiatives and efforts to balance our economic and societal pursuits with environmental challenges the, lately, introduced United Nations (UN) Sustainable Development Goals (SDGs) refer to a remarkable evolution, which came to strengthen and establish sustainability conception as an integrated social, economic and environmental triptych. International shipping, as the major carrier of world trade and significant contributor to environmental degradation has, definitely, a vital role to play in facilitating the UN’s sustainability venture. Although there is a great amount of legislative instruments, codes and guidance to address sustainability in shipping, though, limited research has been devoted to identify how the tanker and dry bulk maritime sector has responded to such recent cohesive attitude to sustainable maritime development. Through a quantitative research approach this empirical study aimed to investigate maritime industry’s insights and attitudes in relation to the, newly, introduced triple bottom line approach to global sustainable development. Research data were collected via a questionnaire survey conducted to 50 tanker and/or dry bulk shipping companies. Pearson’s chi-square test of independence and Spearman’s correlation coefficient measures were utilized to test our three formulated hypotheses. Findings highlighted increasing awareness and adaptation of the maritime sector to the triple bottom line approach and, subsequent, sustainability absorption under the auspices of a corporate social responsibility (CSR) business model. Introduction of sustainable development in an integrated manner appears to have influenced the extent that statutory maritime regulations occupy to the formulation of marine safety management systems. To sum up, the integrated management system model turned out to be the most rated tactic to manage sustainability and, as such, a conceptual CSR framework was proposed to facilitate such an objective.

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