A Triple Bottom-line Typology of Technical Debt: Supporting Decision- Making in Cross-Functional Teams

The purpose of this study is to develop a framework that will provide the services marketing manager a systematic, holistic and transparent means of enhancing sustainability performance through the marketing function. We review the literature dealing with the confluence of services marketing and sustainability, identify gaps in current sustainability-services marketing literature and inductively develop a conceptual framework for Sustainability Services Marketing (SSM). We describe services marketing practice examples in order to uncover the implications of a sustainability focus for services marketing and illustrate how to operationalise the framework. The resulting framework, (i) ensures that sustainability is incorporated into the strategic services marketing planning process, (ii) adapts and expands the traditional concept of the services marketing mix, by adding Partnerships to the traditional mix elements, and (iii) cross-references services marketing mix decision-making with the triple bottom line to describe the marketing task in terms of a matrix rather than a mix. This permits sustainability benchmarking and planning across the triple bottom line, and across the range of activities the services marketing manager might be expected to manage in order to enhance sustainability performance. We shift services marketing management attention to a broader and more sustainability-responsible whole-of-business approach. This research provides timely and effective guidance for the services marketing manager seeking to enhance his or her business’s sustainability performance in a systematic, holistic, and transparent way.

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Unravelling Mickey Mouse: The Effect of Supply Chain Position and Organisational Slack on the Uneven Balance of Sustainability Dimensions

Sustainability ◽

10.3390/su132413623 ◽

2021 ◽

Vol 13 (24) ◽

pp. 13623

Author(s):

Sini Laari ◽

Tomi Solakivi ◽

Anu Bask ◽

Juuso Töyli ◽

Lauri Ojala

Keyword(s):

Decision Making ◽

Supply Chain ◽

Financial Reporting ◽

Triple Bottom Line ◽

Strategic Decision ◽

Bottom Line ◽

Economic Dimension ◽

Mickey Mouse ◽

Environmental Considerations ◽

Nuanced Understanding

This paper contributes to a less-studied area on how a firm’s position in the supply chain influences triple-bottom-line considerations in strategic decision making. We also contribute to previous research on a nuanced understanding of unabsorbed organisational slack as an antecedent to the triple-bottom-line dimensions of sustainability. The research data comprises survey data and financial reporting data from 508 manufacturing and trading firms operating in Finland, divided among four supply chain tiers. The economic dimension dominates the decision making on all tiers, followed by social and environmental considerations, resembling the shape of Mickey Mouse. Unabsorbed organisational slack is negatively related to the importance of economic considerations and positively related to environmental considerations. The results help firms in evaluating their position in terms of sustainability and in their redesigning efforts accordingly. The findings will also be useful in terms of promoting sustainability practices among supply chain members and policymakers in their practical efforts towards sustainable development.

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Strategic Decision Making for the Triple Bottom Line

Business Strategy and the Environment ◽

10.1002/bse.1867 ◽

2014 ◽

Vol 25 (3) ◽

pp. 193-204 ◽

Cited By ~ 52

Author(s):

Abagail McWilliams ◽

Annaleena Parhankangas ◽

Jason Coupet ◽

Eric Welch ◽

Darold T. Barnum

Keyword(s):

Decision Making ◽

Triple Bottom Line ◽

Strategic Decision ◽

Strategic Decision Making ◽

Bottom Line

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Triple bottom line analysis of oil and gas industry with multicriteria decision making

Journal of Cleaner Production ◽

10.1016/j.jclepro.2013.02.037 ◽

2013 ◽

Vol 52 ◽

pp. 289-300 ◽

Cited By ~ 30

Author(s):

Carlos Eduardo Durange de C. Infante ◽

Fabricio Molica de Mendonça ◽

Paula Michele Purcidonio ◽

Rogerio Valle

Keyword(s):

Decision Making ◽

Oil And Gas ◽

Triple Bottom Line ◽

Multicriteria Decision Making ◽

Oil And Gas Industry ◽

Bottom Line ◽

Gas Industry ◽

Multicriteria Decision ◽

Line Analysis

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Sustainability Indicators for Industrial Organizations: Systematic Review of Literature

Sustainability ◽

10.3390/su11030854 ◽

2019 ◽

Vol 11 (3) ◽

pp. 854 ◽

Cited By ~ 5

Author(s):

Alexandre Feil ◽

Dusan Schreiber ◽

Claus Haetinger ◽

Virgílio Strasburg ◽

Claudia Barkert

Keyword(s):

Systematic Review ◽

Decision Making ◽

Triple Bottom Line ◽

High Impact ◽

Sustainability Indicators ◽

High Impact Factor ◽

Review Of Literature ◽

Bottom Line ◽

Industrial Organizations ◽

Industrial Sustainability

In this study a systematic literature review was carried out to analyze the characteristics, indicators, limitations, benefits, and conclusions of scientific productions on industrial sustainability to propose a set of generic sustainability indicators for industrial organizations. The identification of the scientific productions occurred through the use of key words, in addition, the snowballing technique was also used, which resulted in a final set of 24 papers from 1998 to 2018. The technique used to select the indicators was the text mining with the help of NVivo Software. Finally, the multiple advisor method was applied. The main results show that the studies on sets of indicators with a Triple Bottom Line approach began in 1998. In addition, the papers show studies that analyze the industries generally being published by journals with a high impact factor, with authors from universities in Europe, from America and Asia, which use an average set of 30 indicators, with the lowest percentage of studies using mixed and mixed-scale approaches. The limitations revealed by the papers are the lack of initiative and actions of organizations for the adoption of sustainability. The benefits are linked to the informational assistance they provide to managers in decision-making, and the conclusions reveal a lack of research on the use of the praxis of the set of sustainability indicators in industrial organizations. In this sense, we conclude that the set of indicators suggested in this study is in line with the theoretical findings of the reviewed literature, with a balance between the Triple Bottom Line aspects and the synthetic number of indicators that provide the ease of its application and analysis.

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A new holistic conceptual framework for sustainability oriented hospitality innovation with triple bottom line perspective

Journal of Hospitality and Tourism Technology ◽

10.1108/jhtt-02-2019-0022 ◽

2019 ◽

Vol ahead-of-print (ahead-of-print) ◽

Cited By ~ 3

Author(s):

Yücel Ozturkoglu ◽

Ferika Ozer Sari ◽

Ebru Saygili

Keyword(s):

Decision Making ◽

Interior Design ◽

Hospitality Industry ◽

Brand Management ◽

Service Innovation ◽

Triple Bottom Line ◽

Fuzzy Decision Making ◽

Bottom Line ◽

Content Type ◽

Food And Beverage

Purpose The purpose of this study is to determine the dimensions for “sustainability-oriented hospitality service innovation (SOHSI)” in the context of food and beverage (F&B) industry. For this to be done, the relationship between service innovation dimensions and the triple bottom line (TBL) dimensions (including social, environmental and economic aspects of sustainability) is investigated. Design/methodology/approach In this study, primarily a detailed literature review was carried out to specify the dimensions of service innovation in hospitality industry and sustainability as well. Then, fuzzy decision-making trial and evaluation laboratory (DEMATEL), one of the multi-criteria decision-making (MCDM) methods, was used to reveal the causal relationship within these dimensions. Findings A framework is presented to help F&B organizations make their innovative services more sustainable. F&B servicing companies should focus especially on “environmental entrepreneurship,” “interior design” and “brand management” dimensions to get benefit underway to gain competitive advantage. Originality/value In hospitality industry where competition is increasing every day, it is necessary to create brand-new services or offer renowned services via diversified ways, to step forward from competitors. In this regard, it is important for companies to ensure that every innovative service should be sustainable. Until now, researchers have mostly studied environmental dimension of sustainable service innovation. However, there are no studies evaluating sustainability concept with the TBL approach. Therefore, this study contributes to the field of sustainability in hospitality service innovation.

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Reviving Green With Accounting in the Era of Sustainability

Advances in Finance, Accounting, and Economics - CSR and Management Accounting Challenges in a Time of Global Crises ◽

10.4018/978-1-7998-8069-1.ch003 ◽

2021 ◽

pp. 53-70

Author(s):

Mansi Shah

Keyword(s):

Economic Growth ◽

Decision Making ◽

Investment Decision ◽

Triple Bottom Line ◽

Environmental Costs ◽

Costs And Benefits ◽

New Paradigm ◽

Bottom Line ◽

The Third ◽

Investment Decision Making

In the era of ‘Reviving Green', sustainability is no longer a luxury; it has become a global necessity. The late 1990s saw the evolving concept of triple bottom line. The growing importance of the environmental agenda that ‘sustainability' had been mainly focused upon to that point led to the inclusion of the environment as one of the defining factors of ‘sustainability'. The new paradigm in the third millennium puts business in the driving seat. Consequently, their role and responsibility towards the environment is manifold. The tradeoff between economic growth and the environmental costs has become one of the major challenges for businesses. This chapter examines the traditional accounting practiced by organizations. The premise of internalizing environmental costs in the investment decision making is highlighted. The costs and benefits that arise through the environment protection and depletion of the existing capital have been held forth.

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DEVELOPING A TOOL TO SUPPORT DECISIONS IN SUSTAINABILITY-RELATED TRADE-OFF SITUATIONS: UNDERSTANDING NEEDS AND CRITERIA

Proceedings of the Design Society: DESIGN Conference ◽

10.1017/dsd.2020.137 ◽

2020 ◽

Vol 1 ◽

pp. 265-274 ◽

Cited By ~ 1

Author(s):

M. Kravchenko ◽

D. C. A. Pigosso ◽

T. C. McAloone

Keyword(s):

Decision Making ◽

Decision Support ◽

Empirical Work ◽

Triple Bottom Line ◽

Decision Support Tools ◽

Bottom Line ◽

Trade Off ◽

Early Integration ◽

Support Tools ◽

Related Trade

AbstractEarly integration of sustainability considerations into decision making is seen as a key enabler for companies to understand the potential implications of their decisions on the triple bottom line aspects. Lack of the tools to support decisions when trade-off between sustainability aspects occur, however, may lead to uninformed decision-making and undesired outcomes. By consolidating the learnings from empirical work together with literature recommendations, we propose key criteria to be considered when developing decision support tools to manage sustainability-related trade-off situations.

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