scholarly journals Quantifying the social dimension of triple bottom line: development of a framework and indicators to assess the social impact of organisations

2007 ◽  
Vol 3 (3) ◽  
pp. 223 ◽  
Author(s):  
Evonne Miller ◽  
Laurie Buys ◽  
Jennifer Summerville
Keyword(s):  
Social Impact ◽  
Triple Bottom Line ◽  
Social Dimension ◽  
Bottom Line ◽  
The Social

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.

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.

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 MODELING THE BARRIERS OF SOCIAL DIMENSION IN SUSTAINABLE SUPPLIER CHAIN MANAGEMENT

10.6036/10282 ◽  
2022 ◽  
Vol 97 (1) ◽  
pp. 12-12
Author(s):  
Jih-Kuang Chen Chen
Keyword(s):  
Supply Chain ◽  
Social Responsibility ◽  
Environmental Protection ◽  
Triple Bottom Line ◽  
Economic Benefits ◽  
Social Dimension ◽  
Bottom Line ◽  
Chain Management ◽  
Core Business ◽  
Supplier Chain

In the supply chain, a core business and its upstream and downstream companies systematically coordinate the Triple Bottom Line (TBL) to maximize economic benefits, social responsibility, and environmental protection from a strategic height.

scholarly journals Psychosocial and economic impact of rheumatic diseases on caregivers of Mexican children

2021 ◽  
Vol 19 (1) ◽  
Author(s):  
Brenda de Jesús Fortuna-Reyna ◽  
Ingris Peláez-Ballestas ◽  
Fernando García-Rodríguez ◽  
Enrique Faugier-Fuentes ◽  
Samara Mendieta-Zerón ◽  
...  
Keyword(s):  
Healthcare System ◽  
Family Relationships ◽  
Social Impact ◽  
Sociodemographic Factors ◽  
Social Dimension ◽  
Emotional Impact ◽  
Cross Sectional ◽  
Mexican Children ◽  
The Social ◽  
The Impact

Abstract Background Pediatric rheumatic disease (PRD) patients and their caregivers face a number of challenges, including the consequences of the PRD in patients and the impact on multiple dimensions of the caregivers’ daily lives. The objective of this study is to measure the economic, psychological and social impact that PRD has on the caregivers of Mexican children. Methods This is a multicenter, cross-sectional study including primary caregivers of children and adolescents with PRD (JIA, JDM and JSLE) during April and November, 2019. A trained interviewer conducted the CAREGIVERS questionnaire, a specific, 28-item multidimensional tool validated to measure the impact on different dimensions of the lives of caregivers. Sociodemographic, clinical, and healthcare system data were collected for further analysis. Results Two hundred participants were recruited (women 169, 84.5%, aged 38 [IQR 33–44] years); 109 (54.5%) cared for patients with JIA, 28 (14%) JDM and 63 (31.5%) JSLE. The healthcare system was found to be determinant on the impact of the disease. The emotional impact was higher in all the participants, regardless of the specific diagnoses. The social dimension showed significant differences regarding PRD, healthcare system, time to reach the center, presence of disability, active disease, cutaneous and systemic manifestations, treatment and partner. Financial and work impacts were more frequent in those caring for JSLE and less so in those with a partner. Family relationships changed in 81 caregivers (25 [12.5%] worsened and 56 [28%] improved). No variables affecting spirituality were found. For caregivers without a partner, the social networks impact increased. Conclusion The influence of sociodemographic factors can be devastating on families with children with a PRD. These data will help physicians to identify the areas with the greatest need for intervention to achieve comprehensive care for caregivers and their patients.

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.

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.

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