scholarly journals Research on Green Innovation Efficiency of ListedChinese Energy Companies Based on Triple Bottom Line

Complexity ◽  
2020 ◽  
Vol 2020 ◽  
pp. 1-15
Author(s):  
Zhimin Song ◽  
Na Zhang
Keyword(s):  
Environmental Factors ◽  
Triple Bottom Line ◽  
Green Innovation ◽  
Bottom Line ◽  
Economic Output ◽  
The Social ◽  
Output Efficiency ◽  
Change Trend ◽  
Energy Companies ◽  
Research Period

This paper, based on the panel data, measures the comprehensive efficiency of green innovation, the economic output efficiency of green innovation, the social output efficiency of green innovation, and the environmental output efficiency of green innovation of listed energy companies in China by means of the window DEA model from the perspective of the triple bottom line. Moreover, the impacts of environmental factors and random factors on the green innovation efficiency are analyzed. It is found that firstly, green innovation efficiency of listed Chinese energy companies shows a V-shaped change trend without excluding environmental factors and random factors. Secondly, environmental factors and random factors are the primary factors to promote the green innovation efficiency of energy listed companies in China. Finally, after removing the interference of environmental factors and random factors, comprehensive efficiency of green innovation of the listed energy companies in China is relatively high and the distribution is relatively concentrated, but there is a downward trend during the research period.

Airbnb – exploring triple bottom line impacts on community

2020 ◽  
Vol 14 (2) ◽  
pp. 205-223 ◽  
Author(s):  
Rodney W. Caldicott ◽  
Tania von der Heidt ◽  
Pascal Scherrer ◽  
Sabine Muschter ◽  
Antonia Canosa
Keyword(s):  
Social Impact ◽  
Social Issues ◽  
Empirical Studies ◽  
Triple Bottom Line ◽  
Sharing Economy ◽  
Bottom Line ◽  
Content Type ◽  
The Social ◽  
Negative Impacts ◽  
Time Planning

Purpose This paper aims to purposely place community and its stakeholders at the forefront of an investigation of positive and negative social, economic and environmental impacts of the sharing economy in the specific context of Airbnb by drawing upon the triple bottom line (TBL) framework of sustainability. Design/methodology/approach A qualitative enquiry through a “scoping approach” with the search of relevant electronic databases identified a range of conceptual and empirical studies in the period from 2008 to 2018 informing a profile focussed on the triple bottom line impacts. Findings The criteria limited search yielded 23 focal articles, which investigated or discussed Airbnb impacts on local communities. Analysis of these articles informed a three-pillar tabulation of positive and negative impacts, which are presented against four key stakeholder groupings. Research limitations/implications The study is exploratory, and further research, especially confirmatory research, is recommended. Practical implications The study’s value extends to praxis. Guided by findings, real-time planning and policy-making are already underway within the authors’ community. Additionally, an extension project, as requested by the community, is now investigating direct traditional accommodation provider impacts. Social implications Understanding of the social issues concerning Airbnb and indeed, the wider sharing economy, is broadened through identified need for further social impact research. Originality/value To the best of authors’ knowledge, this is one of the first studies to apply a “scoping approach” to holistically illuminate the positive and negative impacts of Airbnb at the micro-level in each of the three domains of sustainability. The research methodology is shown to be effective, with positive community impact, and will easily adapt to other destinations grappling with policy decisions.

Millennial Reservations

2000 ◽  
Vol 10 (1) ◽  
pp. 291-303 ◽  
Author(s):  
Lisa H. Newton
Keyword(s):  
Business Ethics ◽  
Stakeholder Theory ◽  
Social Contract ◽  
Natural Environment ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Doing Business ◽  
The Social

Abstract:The decade in which the Business Ethics Quarterly has flourished has been a good one for business and business ethics, in which new guiding theories (like stakeholder theory), new interpretations of older ethical concepts (trust, virtue, and the social contract, for instance), and whole new paradigms of doing business (the Triple Bottom Line) have entered the literature. But practice has not kept up with theory, and the theoretical gains seem to be offset by terrible losses in the temperance of greed, the fostering of trustworthiness, and sensitivity to the natural environment.

Triple Bottom Line Accounting and Energy-Efficiency Retrofits in the Social-Housing Sector: A Case Study

2013 ◽  
Vol 13 (1) ◽  
pp. 105-131 ◽  
Author(s):  
Kathryn Bewley ◽  
Thomas Schneider
Keyword(s):  
Energy Efficiency ◽  
Social Housing ◽  
Quantitative Methods ◽  
Triple Bottom Line ◽  
Fair Value ◽  
Data Availability ◽  
Housing Sector ◽  
Bottom Line ◽  
The Social

ABSTRACT This paper reports the findings of a case study conducted to learn about the information, actors, actions, and processes involved in energy-efficiency investment decisions in the social-housing sector. These decisions draw on environmental, social, and economic factors, which are studied from a “triple bottom line” (TBL) accounting perspective. The quantitative methods we use rely on Levels I, II, and III fair-value measures similar to those used in financial accounting. The qualitative methods rely primarily on interviews conducted and transcribed by the researchers. Our main findings show that a pure financial bottom-line approach would not fully indicate the overall desirability of the type of energy-efficiency investment undertaken in this case. By factoring in other quantitative and qualitative outcomes drawn from the research methods applied, a different conclusion may be reached. Data Availability: Available upon request from the authors.

scholarly journals Teaching multiple approaches to management to facilitate prosocial and environmental well-being

2021 ◽  
pp. 135050762110454
Author(s):  
Bruno Dyck ◽  
Arran Caza
Keyword(s):  
Future Development ◽  
Triple Bottom Line ◽  
Well Being ◽  
Effective Management ◽  
Post Intervention ◽  
Bottom Line ◽  
The Social ◽  
Ecological Thought ◽  
Organizational Scholarship ◽  
Management Students

Friedman’s maxim “The social responsibility of business is to increase its profits” (p. 32) has shaped what managers consider effective management. This Financial Bottom Line approach to management has been challenged by both Positive Organizational Scholarship (POS) and Critical Management Studies (CMS). POS highlights how enhancing prosocial and other nonfinancial considerations can increase profits, consistent with the current dominant Triple Bottom Line approach. In contrast, CMS tends to critique any approach that seeks to maximize profits by creating dysfunctional power symmetries and marginalization. This study introduces a third option, the Social and Ecological Thought approach, which promotes maximizing social and ecological well-being while remaining financially viable. A longitudinal pre-post intervention in a sample of undergraduate management students showed that teaching multiple approaches to management—Financial Bottom Line, Triple Bottom Line, and Social and Ecological Thought—resulted in learners becoming less likely to espouse profit-related goals (e.g. to maximize efficiency, productivity, profitability) and more likely to identify nonfinancial ones (e.g. extra-organizational prosociality and reduction of marginalization) when characterizing effective management. However, the results did not support predictions regarding intra-organizational prosociality and marginalization, or power asymmetries. We discuss implications for pedagogy and the future development of POS and CMS.

scholarly journals Triple Bottom Line and Sustainability: A Literature Review

2015 ◽  
Vol 1 (2) ◽  
pp. 6 ◽  
Author(s):  
Hanan Alhaddi
Keyword(s):  
Literature Review ◽  
Relevant Literature ◽  
Business Management ◽  
Triple Bottom Line ◽  
The Other ◽  
Bottom Line ◽  
Comprehensive Review ◽  
Other Hand ◽  
The Social ◽  
Social Environmental

Triple bottom line (TBL) and sustainability are two related constructs that are used interchangeably in the literature.  A comprehensive review of the relevant literature was conducted and revealed an inconsistent use of the term sustainability.  On the other hand, consistency in terms of referring to the three lines simultaneously is built into the structure of TBL as the construct is explicitly based on the integration of the social, environmental, and economic lines.  The purpose of this paper is not to support an argument that favors the use of one term over the other, but to provide an overview of the presence of both terms in the literature. In light of that, researchers in the business, management, and sustainability fields are encouraged to pay particular attention to how they use these terms in their studies.

Design and Early Implementation of the Murray–Darling Basin Plan

2017 ◽  
Vol 03 (03) ◽  
pp. 1650041 ◽  
Author(s):  
Jo Kneebone ◽  
Belinda Wilson
Keyword(s):  
Water Resources ◽  
Agricultural Land ◽  
Yellow River ◽  
Triple Bottom Line ◽  
Well Being ◽  
Bottom Line ◽  
Murray Darling Basin ◽  
Early Implementation ◽  
Healthy Working ◽  
The Social

Australia’s Murray–Darling Basin extends over one million square kilometers and supports almost three-quarters of the country’s irrigated agricultural land. Like the Colorado River in America and the Yellow River in China, the Murray–Darling Basin runs across a number of jurisdictional boundaries, and has been a focus for national water reforms for many years. The Murray–Darling Basin Plan is the culmination of more than two decades of water reform experience in Australia. It was adopted by the Commonwealth Water Minister in 2012 to rebalance use of water resources and create a more sustainable footing for a healthy working Basin. The Basin Plan was based on the best science at the time, which was endorsed by peer review. The key features of the Basin Plan that are integrated into its design are optimizing social, economic and environmental (triple bottom line) outcomes; improving transparency of decision-making and flexible and adaptive management. As a result of widespread consultation, the Basin Plan also included suggestions from jurisdictions and communities that served to better balance the competing interests for water resources, and provided a clearly defined timetable for implementation to create certainty for communities and investment. The Basin Plan commenced on 29 November 2012, and early implementation activities are well progressed, meaning that water resources are already better positioned to cope with major drought. Looking forward, continued support for Basin Plan reforms from governments and communities will be an ongoing challenge for implementation. Similarly, separating out the effects of the Basin Plan from other external effects on the social and economic well-being of Basin communities will be a challenge when evaluating whether the Basin Plan has achieved its triple bottom line outcomes and objectives.

scholarly journals Analysis of Sustainable Tourism Development in Bromo Tengger Semeru National Park

2019 ◽  
Vol 54 (6) ◽  
Author(s):  
Sunardi ◽  
Nanny Roedjinandari ◽  
Estikowati
Keyword(s):  
National Park ◽  
Sustainable Tourism ◽  
Tourism Development ◽  
Triple Bottom Line ◽  
Well Being ◽  
Local Culture ◽  
Bottom Line ◽  
Sustainable Tourism Development ◽  
The People ◽  
The Social

This research aims to analyze the sustainable tourism development implementation in Bromo-Tengger -Semeru (BTS) national park based on Elkington’s Triple Bottom Line and Muller’s sustainability pentagon. This is an exploratory research where methodology was flexible and aims to investigate the nature of the problem in order to get its better understanding. Qualitative data was analyzed using descriptive qualitative analysis. Quantitative data was analyzed using descriptive statistic analysis. Qualitative and quantitative approach is adoptive in this research. Data is collected through observation, in-depth interviews, documentation and questionnaire. This research concludes that tourism brings a lot of positive impact for the people around the BTS area especially in the social, local culture aspect and the well-being of the people. In the social and local culture aspect, the local wisdom working together (gotong royong) and helping each other as part of the community is increasing. On the other hand, negative impact can be seen in the environment. This research is original as it offers bird eye view of sustainable tourism development analysis based on Elkington’s Triple Bottom Line and Muller's Sustainability Pentagon.

THE TRIPLE BOTTOM LINE AND IMPACT ASSESSMENT: HOW DO TBL, EIA, SIA, SEA AND EMS RELATE TO EACH OTHER?

2004 ◽  
Vol 06 (03) ◽  
pp. 265-288 ◽  
Author(s):  
FRANK VANCLAY
Keyword(s):  
Impact Assessment ◽  
Social Impact ◽  
Cost Benefit Analysis ◽  
Triple Bottom Line ◽  
Cost Benefit ◽  
Social Impact Assessment ◽  
Benefit Analysis ◽  
Bottom Line ◽  
Fiscal Impact ◽  
The Social

Triple bottom line (TBL) reporting is a concept that is sweeping across the business sector, government and NGOs. However, many of the issues faced by consideration of the social in TBL are very similar to issues faced by social impact assessment (SIA) in its connections with biophysical environmental impact assessment (EIA) and the financial considerations associated with projects including economic and fiscal impact assessment, and cost-benefit analysis. It would appear that the advocates of TBL and the institutions that have adopted TBL are ignorant of SIA and other forms of impact assessment. The view presented here is that TBL is a fad that presents little that is new, and that TBL would learn a great deal by considering the experience of SIA.

Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sandeep Singh ◽  
Samir K. Srivastava
Keyword(s):  
Supply Chain ◽  
Decision Support ◽  
Emerging Economies ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Content Type ◽  
Agriculture Sector ◽  
Decision Support Framework ◽  
The Social ◽  
Sustainability Practices

Purpose This paper aims to address the conceptual and practical challenges in integrating triple bottom line (TBL) sustainability in the agriculture supply chain (ASC). It identifies the key enablers for each of the three dimensions of TBL sustainability, analyses their causal relationships as well as cross-dimensional interactions under each TBL dimension. Further, it develops a decision support framework (DSF) for the assessment of TBL sustainability practices and policies in ASC and validates it through a case study. Design/methodology/approach An interpretive structure modelling (ISM) methodology is deployed to establish the interrelationships among all TBL enablers and to identify the enablers with high driving power on sustainable ASC. Brainstorming by a group of experts was used to identify the relevant enables. Finally, a DSF was developed as a resultant of ISM. Findings The paper provides a set of enablers with high driving power that can significantly influence the sustainability practices and policies in ASC. The social enablers directly help to enhance the effect of economic enablers and collectively these enhance the effect of environmental enablers. If agriculture firms and supply chains design innovative policies and develop practices based on these enablers, they can achieve sustainable ASC. Consequently, the living standards of the people directly or indirectly associated with the agriculture firm or supply chain can be improved without compromising on economic performance. Research limitations/implications The paper consolidates the fragmented knowledge of sustainable supply chain management in the agriculture sector and suggests a DSF to policymakers, managers and practitioners for assessing TBL sustainability practices and policies. The DSF has wide applicability in other sectors of production and operations management as these sectors also face the challenge of achieving TBL sustainability across their supply chain. Practical implications The DSF, developed in the paper, is a useful tool for practitioners to frame and analyse sustainability initiatives and policies for ASC. A firm or supply chain may achieve TBL sustainability if it succeeds in uplifting the social status of its stakeholders. Social implications It is a first step towards addressing the practical challenge of integrating sustainability in the agriculture sector of emerging economies and provides a path to improve the livelihood of people in the agriculture sector. Stakeholder engagement with a focus on collaboration and awareness may lead to the desired social and environmental consequences. Potential adverse social effects also need to be considered. Originality/value This paper focusses on the so far rather neglected but essential aspect of integrating TBL sustainability in the agriculture sector of emerging economies. The hierarchal representation and classification of the TBL sustainability enablers of sustainability is a unique effort in the field of ASC. Development of DSF is one of the first attempts to create a mapping between various enablers of TBL sustainability. The novelty of the study lies in the sector-specific, holistic evaluation of TBL sustainability policy measures that may lead to improvements in practice.

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