How social enterprises called benefit organisations fulfil the triple bottom line

2020 ◽  
Vol 10 (1) ◽  
pp. 47-63
Author(s):  
Hem Raj Dhakal
Keyword(s):  
Theoretical Foundation ◽  
Triple Bottom Line ◽  
Limited Liability ◽  
Social Enterprises ◽  
Bottom Line ◽  
Holistic Thinking ◽  
Body Of Knowledge ◽  
Benefit Corporations ◽  
Paradoxical Thinking

The purpose of this qualitative multi-case study was to explore how the leaders of benefit organisations fulfil the triple bottom line (social, economic, and environmental missions) of social enterprises that were formed as benefit corporations, benefit LLCs (limited liability companies), and certified benefit corporations between 2010 and 2015 in Maryland and Virginia. The theoretical foundation used for this study was the triple bottom line (TBL) model. This research contributed to the existing body of knowledge by investigating the interdependence between the three components of the TBL. Thirteen top leaders of benefit organisations participated in this study. The data were collected from documentation, interviews, and questionnaires. The key findings of this study indicated that leaders of social enterprises used holistic thinking instead of paradoxical thinking to fulfil the TBL. These leaders developed internal and external collaboration and coordination to accomplish the triple missions. Finally, the data of this study revealed the synergistic interrelationships between these missions.

Utilization of adaptive methodology to underpin rail transportation systems: Sydney metro’s methodical formulation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Koorosh Gharehbaghi ◽  
Kerry McManus ◽  
Matt Myers
Keyword(s):  
Complex System ◽  
Triple Bottom Line ◽  
Transportation Systems ◽  
System Thinking ◽  
Rail Transportation ◽  
Bottom Line ◽  
Content Type ◽  
Transportation Projects ◽  
Separate Dimension

Purpose As a part of adaptive and complex system thinking, geographic information systems (GIS) are beneficial particularly for transportation projects, where uncertainty is frequent. Accordingly, this paper aims to examine the utilization of GIS in line with adaptive and complex system thinking, as the basis of the methodical formulation of perceived gaps within the integrated transportation planning (ITP) specifically for the mega transportation projects. Such a framework is undertaken, as the mega transportation projects although may seem straightforward, however, are problematic and require more consideration than the traditional triple bottom line factors. Using the Sydney Metro as the case study, the outcome demonstrates the significance of the fourth separate dimension of engineering into the aforementioned bottom-line factors. Design/methodology/approach The research examines the utilization of adaptive and complex system thinking, as the basis of the methodical formulation of perceived gaps within the ITP. The use of Sydney’s Metro project is a novel example of the proposed methodical formulation and its empirical assessment and provides a better understanding of the use of mapping and planning tools for mega transportation projects. Findings Aptly, using the developed conceptual framework, this research further validates the inclusion of a separate engineering dimension with the usual triple bottom line factors. Such inclusion is paramount in responding to the existing ITP gaps found within the current literature. Originality/value This research uses GIS and ITP process to support the aforementioned adaptive and complex system thinking. This, in turn, is used as the basis of a methodical formulation framework in dealing with mega rail transportation infrastructure. To support such a proposition, Sydney Metro is examined as the basis of a case study.

An Analysis of Hospitality and Tourism Research

2015 ◽  
pp. 359-381 ◽  
Author(s):  
Jennifer Calhoun ◽  
Alecia Douglas
Keyword(s):  
Content Analysis ◽  
Dynamic Environment ◽  
Triple Bottom Line ◽  
Qualitative Approach ◽  
Sustainable Competitive Advantage ◽  
Bottom Line ◽  
Tourism Research ◽  
Body Of Knowledge ◽  
Sustainability Practices ◽  
Hospitality And Tourism

Learning organizations (LOs) have been identified as an innovative practice essential for global businesses to not only effectively compete in today's dynamic environment but also to achieve and maintain a sustainable competitive advantage and increase overall firm performance. The objective of this chapter is to examine the current body of knowledge on LOs and their impact on sustainability practices in an effort to identify what is being done by organizations, where knowledge is applied, and, how systems are created to influence sustainability practices. In the context of hospitality and tourism businesses, the literature examining LOs is limited though a wealth of studies have been conducted in the mainstream. Using a qualitative approach, a content analysis was conducted to investigate its impact on sustainability practices in hospitality and tourism organizations. The results indicate that destinations in particular have adopted this approach to compete globally and to address triple-bottom line sustainability.

Social Enterprise Law

2017 ◽  
Author(s):  
Dana Brakman Reiser ◽  
Steven A. Dean
Keyword(s):  
Social Enterprise ◽  
Social Enterprises ◽  
Social Entrepreneurs ◽  
Bottom Line ◽  
Social Mission ◽  
For Profit ◽  
Benefit Corporation ◽  
Benefit Corporations ◽  
Contingent Convertible Debt ◽  
Legislative Changes

Social Enterprise Law presents a series of audacious legal technologies designed to unleash the potential of social enterprise. Until now, the law has been viewed as an obstacle to social entrepreneurship, too inflexible to embrace for-profit businesses with a social mission at their core. Legislators have poured resources into creating hybrid corporate forms such as the benefit corporation to eliminate barriers to the creation of social enterprises. That first generation of social enterprise law has not done enough. The authors provide a framework for future legislation to do what benefit corporations have not: create durable commitments by social entrepreneurs and investors to balance financial gains and social mission by putting a speed limit on profits. They show how sophisticated investors need not wait for the advent of these legislative changes, outlining a contingent convertible debt instrument that relies instead on financial engineering to build trust between those with capital and those ready to use it to nurture a double bottom line. To allow social enterprises to harness the vast power of the crowd, they develop a tax regime that would provide crowdfunding platforms the means to screen the commitment of for-profit startups. Armed with these tools of social enterprise law 2.0 and the burgeoning metrics of measuring public benefit, entrepreneurs and investors can navigate even the turbulent waters of exit without sacrificing mission, so that a sale need not mean selling out.

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 Managing the triple bottom line for sustainability: a case study of Argentine agribusinesses

2016 ◽  
Vol 12 (1) ◽  
pp. 60-75 ◽  
Author(s):  
Poonam Arora ◽  
Nicole D. Peterson ◽  
Federico Bert ◽  
Guillermo Podesta
Keyword(s):  
Triple Bottom Line ◽  
Bottom Line

scholarly journals Managing Knowledge of Stakeholders’ Interests towards Sustainable Development

2013 ◽  
Vol 4 (8) ◽  
pp. 387-393
Author(s):  
Astrie Krisnawati
Keyword(s):  
Sustainable Development ◽  
Knowledge Management ◽  
Literature Review ◽  
Conceptual Model ◽  
Triple Bottom Line ◽  
Mutual Benefit ◽  
Bottom Line ◽  
Conceptual Paper ◽  
A Company

This study aims to find a linkage between Knowledge Management and Sustainable Development through implementation of Triple Bottom Line concept. It is a conceptual paper that applies literature review for proposing a conceptual model as the finding of this study. The model describes how a company should manage the knowledge to maintain good relationships with all of its stakeholders in order to achieve sustainable development in creating mutual benefit value for the good of all parties. This study identifies who the company’s stakeholders are, what their interests, and what knowledge the company should have and manage to fulfill the stakeholders’ interests towards sustainability. The conceptual model needs to be examined empirically. A case study implementing this model into a certain company can be considered as the further research.

Sign in / Sign up

Export Citation Format

Share Document