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 Performance agreements to ensure societal legitimacy in the social housing sector; an embedded case study of implementation in the Netherlands

2021 ◽  
Author(s):  
S. G. J. Plettenburg ◽  
T. Hoppe ◽  
H. M. H. van der Heijden ◽  
M. G. Elsinga
Keyword(s):  
The Netherlands ◽  
Housing Policy ◽  
Social Housing ◽  
Urban Areas ◽  
Policy Making ◽  
Central Government ◽  
Housing Sector ◽  
Housing Associations ◽  
The Social

AbstractIn 2015 the Housing Act was revised in order to further regulate the social housing sector in the Netherlands and thereby improve the steering possibilities for the central government to coordinate housing associations. This included local performance agreements for social housing policy obtaining a legal status. By introducing this policy instrument central government seeks to facilitate and ensure the tri-partite cooperation between municipalities, housing associations and tenants’ organisations in order to release funds by housing associations for social benefit. This should improve the position of municipalities and tenants’ organisations in social housing, and improve legitimate policy making. In this paper the main research question is: How are local performance agreements implemented targeting increased societal legitimacy in local social housing policy making, and what are its strengths and weaknesses in three selected cases in the Netherlands? A case study research design was used involving three local embedded case studies. As a theoretical framework the Contextual Interaction Theory was used. Data collection involved expert interviews and review of policy documents. Results reveal several weaknesses that impede the implementation of performance agreements, including issues in the broader governance regime and context, as well as issues with the inter-organisational structure and stakeholder interaction regarding the tri-partite cooperation between the key actors. This has to do with the precarious role of the tenants’ organisations in the process, and the local housing policy as the basis of local performance agreements. Results also show that implementation of performance agreements is more difficult in cities with dense urban areas.

scholarly journals Exploring collaboration within social housing retrofit practice for an ageing population: a single case study in the West of Scotland

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dayna Rodger ◽  
Nicola Callaghan ◽  
Craig Thomson
Keyword(s):  
Social Housing ◽  
Single Case ◽  
Well Being ◽  
Unintended Consequences ◽  
Ageing Population ◽  
Single Case Study ◽  
Content Type ◽  
Data Infrastructure ◽  
The Social

Purpose Sustainably addressing the social and economic demands from an ageing population is a major global challenge, with significant implications for policy and practice. This is resultant of the increasing demand for housing adaptations to prevent increased pressure upon acute health services. Through the lens of institutional theory, this paper aims to explore the levels of joined-up retrofit practice within a Scottish social housing provider, under a constructivist approach. Design/methodology/approach An exploratory single case study of a Scottish local authority was undertaken. Within this, nine key stakeholders were interviewed, taking a hierarchical approach, from director to repair and maintenance staff. Results were analysed by using Braun and Clarke’s six stages of thematic analysis. Findings There is a need for greater levels of integration within retrofit practice to not only improve the health and well-being of the older population but also increase efficiency and economic savings within public services. Currently, there are key issues surrounding silo-based decision-making, poor data infrastructure, power struggles and a dereliction of built environment knowledge and expertise, preventing both internal and external collaboration. However, housing, energy and health have interlinking agendas which are integral to achieving ageing in place. Therefore, there must be system-wide recognition of the potential benefits of improved cross-sector collaboration, preventing unintended consequences whilst providing socioeconomic outcomes. Originality/value This research provides a new perspective surrounding retrofit practice within the context of an ageing population. It highlights the requirement for improved cross sector collaboration and the social and economic cost of poor quality practice.

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.

scholarly journals The Social Value Act 2012: current state of practice in the social housing sector

2018 ◽  
Vol 16 (3) ◽  
pp. 253-268
Author(s):  
Alex Opoku ◽  
Peter Guthrie
Keyword(s):  
Social Housing ◽  
Quantitative Research ◽  
Antisocial Behaviour ◽  
Social Value ◽  
Added Value ◽  
Housing Sector ◽  
Content Type ◽  
The Social ◽  
The Impact ◽  
Current Practices

Purpose The social housing sector is under increasing pressure to do more with less and provide value for money as part of the UK Government’s public debt reduction strategy. This study aims to explore the current practices towards unlocking social value in the housing sector through the adoption of the Social Value Act 2012. The Social Value Act seeks to ensure that public sector procurement deliver added value in terms of social, economic and environmental outcomes. Design/methodology/approach The study adopts quantitative research methodology through a survey with 100 housing professionals charged with the delivery of social value outcomes in the social housing sector in England. Findings The results of the study reveal that there is a low level of understanding of the Social Value Act 2012 among the professionals in the social housing sector. Once again, most organisations in the social housing sector do not have social value strategies or policies and rarely consider social value outcomes during procurement. However, employment skills and training and crime and antisocial behaviour reduction are the most social value priority outcomes/needs identified with organisations currently promoting social value in the social housing sector. Social implications The issue of social value has importance towards the wider society, and the study provides an insight into current practices towards the realisation of social value outcomes in the housing sector. Originality/value The Social Value Act 2012 came into force in January 2013, and little has been written on the impact of the Act on the social housing sector in England. This study identifies current practices in the social housing sector towards the delivery of social value outcomes in the day-to-day business operations.

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.

scholarly journals Temporal optimization for affordable and resilient Passivhaus dwellings in the social housing sector

2020 ◽  
Vol 261 ◽  
pp. 114383 ◽  
Author(s):  
Joe Forde ◽  
Christina J. Hopfe ◽  
Robert S. McLeod ◽  
Ralph Evins
Keyword(s):  
Social Housing ◽  
Housing Sector ◽  
The Social

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.

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