A SUSTENTABILIDADE SOB A PERSPECTIVA DO TRIPLE BOTTOM LINE NAS PEQUENAS EMPRESAS DE PRODUTOS VEGANOS

Economic and industrial development have enabled people to live better by developing products and services that make their lives easier. However, these processes generate impacts that have been increasingly questioned as to the forms of mitigation. Many companies already seek to analyze their processes from the perspective of the Triple Bottom Line (TBL), or Sustainability Tripod, considering the dimensions: financial, environmental and social. In this context, a market that has been developed in recent years is the one of vegan products, since its consumers have sustainable balance as one of their ideals. Innovation oriented to sustainability or sustainable innovation is related to innovations that contribute to TBL. This work aimed to analyze the sustainable innovation practices adopted by small companies of vegan products and to identify their contributions to each of the three dimensions of the TBL. Multiple case studies were carried out, the information was collected through semi-structured interviews with the managers of the organizations and subsequently, a content analysis was made for the sustainable practices adopted by the companies. It can be observed that companies adopt several innovation practices oriented to sustainability in the environmental dimension, such as reverse logistics of packaging, the use of biodegradable or reusable resources, energy and water saving policy and selection of sustainable suppliers. In the social sphere, health and safety practices at work, use of personal protective equipment, training, promotion of events and social projects were identified. These practices, in general, increased revenues by attracting more consumers to their products and improving the company's image. Therefore, the small companies of vegan products that were surveyed develop practices aimed at balancing the sustainable tripod, generating environmental and social value, and not just obtaining economic gains.

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A Data-Driven Approach to Development of a Taxonomy Framework for Triple Bottom Line Metrics

Sustainability ◽

10.3390/su11092717 ◽

2019 ◽

Vol 11 (9) ◽

pp. 2717

Author(s):

Fátima L. Vieira ◽

Paulo A. Vieira ◽

Denis A. Coelho

Keyword(s):

Screening Tool ◽

Triple Bottom Line ◽

Computational Approach ◽

Data Driven ◽

Specific Context ◽

Bottom Line ◽

Conscious Decision ◽

Data Driven Approach ◽

The Subject ◽

The One

This paper proposes a data-driven approach to develop a taxonomy in a data structure on list for triple bottom line (TBL) metrics. The approach is built from the authors reflection on the subject and review of the literature about TBL. The envisaged taxonomy framework grid to be developed through this approach will enable existing metrics to be classified, grouped, and standardized, as well as detect the need for further metrics development in uncovered domains and applications. The approach reported aims at developing a taxonomy structure that can be seen as a bi-dimensional table focusing on feature interrogations and characterizing answers, which will be the basis on which the taxonomy can then be developed. The interrogations column is designed as the stack of the TBL metrics features: What type of metric is it (qualitative, quantitative, or hybrid)? What is the level of complexity of the problems where it is used? What standards does it follow? How is the measurement made, and what are the techniques that it uses? In what kinds of problems, subjects, and domains is the metric used? How is the metric validated? What is the method used in its calculation? The column of characterizing answers results from a categorization of the range of types of answers to the feature interrogations. The approach reported in this paper is based on a screening tool that searches and analyzes information both within abstracts and full-text journal papers. The vision for this future taxonomy is that it will enable locating for any specific context, discern what TBL metrics are used in that context or similar contexts, or whether there is a lack of developed metrics. This meta knowledge will enable a conscious decision to be made between creating a new metric or using one of those that already exists. In this latter case, it would also make it possible to choose, among several metrics, the one that is most appropriate to the context at hand. In addition, this future framework will ease new future literature revisions, when these are viewed as updates of this envisaged taxonomy. This would allow creating a dynamic taxonomy for TBL metrics. This paper presents a computational approach to develop such taxonomy, and reports on the initial steps taken in that direction, by creating a taxonomy framework grid with a computational approach.

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Industry 4.0 in the Context of the Triple Bottom Line of Sustainability

Customer Satisfaction and Sustainability Initiatives in the Fourth Industrial Revolution - Advances in Marketing, Customer Relationship Management, and E-Services ◽

10.4018/978-1-7998-1419-1.ch001 ◽

2020 ◽

pp. 1-20

Author(s):

Julian M. Müller

Keyword(s):

Literature Review ◽

Systematic Literature Review ◽

Industry 4.0 ◽

Triple Bottom Line ◽

Three Dimensions ◽

Journal Articles ◽

Bottom Line ◽

Comprehensive Overview ◽

Current State ◽

Depth Analysis

Industry 4.0 and sustainability are trending topics in the industry and scientific research. However, there is currently no comparable study, which summarizes the impacts of Industry 4.0 on all three dimensions of the Triple Bottom Line at the same time. This chapter aims to present a comprehensive overview of Industry 4.0 in the context of the Triple Bottom Line of sustainability. For this reason, a systematic literature review is conducted to find out the current state of literature about this topic. The chapter presents a systematic literature review on 64 peer-reviewed journal articles, which have been published between 2014 and 2019. An in-depth analysis of the content as well as an analysis of the empirical methodologies are conducted. To structure the existing knowledge, a framework is developed, and the findings are categorized into ecological and social aspects. On this basis the content is evaluated to discuss key findings and relating interdependencies.

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Sustainable innovation and the triple bottom-line: a market-based capabilities and stakeholder perspective

The Journal of Marketing Theory and Practice ◽

10.1080/10696679.2020.1798253 ◽

2020 ◽

pp. 1-21

Author(s):

Kelly Weidner ◽

Cheryl Nakata ◽

Zhen Zhu

Keyword(s):

Triple Bottom Line ◽

Bottom Line ◽

Sustainable Innovation ◽

Stakeholder Perspective

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Stakeholder management: a case of its related capability and performance

Management Decision ◽

10.1108/md-06-2015-0244 ◽

2016 ◽

Vol 54 (1) ◽

pp. 148-173 ◽

Cited By ~ 5

Author(s):

Teck Hui Loi

Keyword(s):

Public Sector ◽

Stakeholder Theory ◽

Stakeholder Management ◽

Triple Bottom Line ◽

Business Environment ◽

Value Systems ◽

Positive Contribution ◽

Structured Interviews ◽

Bottom Line ◽

Content Type

Purpose – A central claim of stakeholder theory is that the purpose of business is to create value for various stakeholders. However, managing diverse interests of stakeholders can be challenging in a business environment entrenched with different value systems. Lacking of qualitative narratives and complicated nature of corporate governance perhaps have impeded the stakeholder theory to become a major theory of strategic management and organizational ethics on its own. The purpose of this paper is to ascertain the strategic values of stakeholder management. Design/methodology/approach – Three stakeholder management case studies, taken in the context of a large corporatized public organization, were conducted in attempting to amplify the underpinning theories of stakeholder identified by Laplume et al. (2008). Tape-recorded semi-structured interviews were transcribed into texts. To reduce retrospective bias, some typical secondary records were examined. Findings – Stakeholder management can be a core competence that draws resource capabilities throughout a firm for generating desirable triple bottom line results, which also eases the tensions between shareholders and stakeholders of the firm. Research limitations/implications – Stakeholder management is an organizational mechanism tightly embedded in the firms’ strategic organizing and strategizing routines. It is vital for generating desirable triple bottom line results. This conjures up potential linkages between the stakeholder theory and the resource-based view (RBV) theory as pursuing stakeholder management can be a hard-to-emulate strategic asset within the framework of the RBV theory. Originality/value – There is relatively scant literature that pays attention on amplifying stakeholder management theory in the public sector organizations. Through the unlocking of some valuable public sector data sets, this research can make a positive contribution in the areas.

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Triple bottom line and sustainable performance measurement in industrial companies

Revista de Gestão ◽

10.1108/rege-04-2018-0065 ◽

2018 ◽

Vol 25 (4) ◽

pp. 413-429 ◽

Cited By ~ 7

Author(s):

Flavio Hourneaux Jr ◽

Marcelo Luiz da Silva Gabriel ◽

Dolores Amalia Gallardo-Vázquez

Keyword(s):

Structural Equation ◽

Social Indicators ◽

Triple Bottom Line ◽

Measurement Model ◽

Environmental Indicators ◽

Three Dimensions ◽

Bottom Line ◽

Content Type ◽

Industrial Companies ◽

Sustainable Performance

Purpose The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach. Design/methodology/approach The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies. Findings The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL. Research limitations/implications The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies. Practical implications This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability. Social implications The results offer tangible results for measuring and reporting firm’s social and environmental performance. Originality/value This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

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The Impact of Triple Bottom Line on Sustainable Product Innovation

Knowledge Management for Corporate Social Responsibility - Advances in Business Strategy and Competitive Advantage ◽

10.4018/978-1-7998-4833-2.ch006 ◽

2021 ◽

pp. 105-124

Author(s):

Lucía Muñoz Pascual ◽

Jesús Galende

Keyword(s):

Mixed Methods ◽

Product Innovation ◽

Triple Bottom Line ◽

Innovation Performance ◽

Bottom Line ◽

Business World ◽

Mixed Methods Approach ◽

Sustainable Innovation ◽

Sustainable Product ◽

The Impact

Developing the pathways that lead to sustainable innovation in SMEs represents an important aspect of the business world and society. The aim of this chapter is to verify the relations and pathways that lead to sustainable product innovation performance while considering all three pillars of the triple bottom line approach. This study proposed a mixed methods approach to identify the antecedents of sustainable product innovation performance. The model was used to measure the effects of the three pillars of the triple bottom line: economic, social, and environmental developments. The model was also designed to account for the firm's type (public limited companies vs. general partnerships). The authors determined whether a firm's type moderates the effects of the three pillars. They identified alternative configurations of conditions and determined those that are likely to lead to sustainable product innovation performance. The findings show that social and environmental developments are two important antecedents for product innovation performance, and they contribute to different pathways.

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Exploring Organizational Sustainability of Industry 4.0 under the Triple Bottom Line: The Case of a Manufacturing Company

Sustainability ◽

10.3390/su11010036 ◽

2018 ◽

Vol 11 (1) ◽

pp. 36 ◽

Cited By ~ 32

Author(s):

Alessio Braccini ◽

Emanuele Margherita

Keyword(s):

Industry 4.0 ◽

Single Case ◽

Triple Bottom Line ◽

Work Load ◽

Three Dimensions ◽

Organizational Sustainability ◽

Bottom Line ◽

Manufacturing Company ◽

Traditional Manufacturing ◽

The Impact

There is an increasing interest in sustainability practices for organizations. Organizations act sustainably when they support the three dimensions \of the triple bottom line. Industry 4.0 (I40) promises to afford organizations to act sustainably. However, few empirical pieces of research targeted the impact of I40 on the social, economic, and environmental dimensions of sustainability. Our investigation considered the adoption of I40 in a manufacturing company which we analyzed as a single case study. We describe the level of I40 adoption and the process through which the unit has adopted them. Our case confirms that I40 applications support the triple bottom line through the improvement of productivity and product quality (economic), continuous energy consumption monitoring (environmental), and safer work environment and less intense work-load and job enrichment (social). We contribute to the literature by identifying two trajectories of interaction among the three dimensions of the triple bottom line in the shift from a traditional manufacturing company to a knowledge-intense organization. In the trajectories found, the three dimensions of sustainability influence and reinforce each other.

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Views of the workplace as a health promotion arena among managers of small companies

Health Education Journal ◽

10.1177/0017896916643355 ◽

2016 ◽

Vol 75 (8) ◽

pp. 950-960 ◽

Cited By ~ 2

Author(s):

Virginia Wiman ◽

Marie Lydell ◽

Maria Nyholm

Keyword(s):

Health Promotion ◽

Qualitative Content Analysis ◽

Workplace Health Promotion ◽

Health And Safety ◽

External Support ◽

Occupational Health Services ◽

Small Companies ◽

Workplace Health ◽

Structured Interviews ◽

Latent Content

Introduction: Several studies have shown that workplace health promotion leads to better health, increased productivity, as well as reduced absenteeism and presenteeism among employees. The objective of this study was to describe how managers in small companies (10–19 employees) perceive their company as an arena for promoting employees’ health. Method: A sample of 10 managers (four women) was strategically selected. Semi-structured interviews were conducted with each person. Interviews were transcribed and analysed using qualitative content analysis. The analysis focused on both manifest and latent content. Results: Three main categories emerged from the analysis: the potential to promote employees’ health, responsibility as an employer and the need for external support. An arena for workplace health promotion is created when managers prioritise health at the workplace. Conclusion: Small companies often lack the knowledge and resources to manage health and safety problems and also have less access to occupational health services. This paper highlights the importance of the views of small company managers as resources for the development of health promotion.

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Triple bottom line in Green Supply Chain Management: a chemical industry study

Brazilian Journal of Operations & Production Management ◽

10.14488/bjopm.2018.v15.n1.a15 ◽

2018 ◽

Vol 15 (1) ◽

pp. 162-172 ◽

Cited By ~ 2

Author(s):

Etienne Cardoso Abdala ◽

Eder J. de Oliveira ◽

Luciana Oranges Cezarino

Keyword(s):

Supply Chain ◽

Small Businesses ◽

Triple Bottom Line ◽

Green Supply Chain ◽

Legal Compliance ◽

Structured Interviews ◽

Bottom Line ◽

Sustainable Practices ◽

Integrated Network ◽

Tripod Concept

The management of the green supply chain aims to add practices to preserve the environment in the integrated network of supplies, in order to minimize the use of natural resources and to increase the use of the reuse of materials. The purpose of this article is to identify sustainable practices used by chemical industries of the Triple Bottom Line. Semi-structured interviews were carried out with mangers of medium and small business enterprises. Results show that sustainability is present in both; however, not fully completely obeying the sustainability tripod concept. The medium-sized company has a higher development of its environmental practices and could be considered as a focal company between the supply chain and their suppliers. Small businesses have to develop strategies, especially in terms of providing legal compliance to maintain their partnership with suppliers. None of them performed literature practices of a Green Supply Chain, but the first company, medium sized is ahead in terms of sustainable practices.

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