scholarly journals PERSEPSI DAN MINAT MANAJEMEN CU TERHADAP PEMBANGUNAN BERKELANJUTAN DAN PELAPORAN BERKELANJUTAN

SIMAK ◽  
2021 ◽  
Vol 19 (02) ◽  
pp. 268-286
Author(s):  
Kunradus Kampo
Keyword(s):  
Sustainable Development ◽  
Statistical Data ◽  
Focal Point ◽  
Triple Bottom Line ◽  
Credit Union ◽  
Bottom Line ◽  
Work Programs

This study aims to analyze the perceptions of Credit Union (CU) managers regarding sustainable development and interest in sustainable reporting. Respondents were asked to answer the questionnaire personally via google form. The SPSS output which became the focal point included descriptive statistical data, perception frequency and management interest. The results of the study indicate that CU management has a very good perception of sustainable development and sustainable reporting. In addition, CU management also has a high enough interest in implementing sustainable reporting. CU management has a good perception of the triple bottom line concept: profit, people, and planet and is interested in implementing sustainable reporting because it is an embodiment of CU's main value, namely love. The triple bottom line is strategically in line with CU's vision of economic, social and environmental vision and CU's management has implemented it in governance and activities through their work programs and annual budgets.

scholarly journals Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic

2021 ◽  
Vol 13 (5) ◽  
pp. 2607
Author(s):  
Amin Jan ◽  
Mário Nuno Mata ◽  
Pia A. Albinsson ◽  
José Moleiro Martins ◽  
Rusni Bt Hassan ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Triple Bottom Line ◽  
Policy Formulation ◽  
Sustainability Indicators ◽  
Islamic Banking ◽  
Bottom Line ◽  
Coding Method ◽  
Development Goals ◽  
Axial Coding

This study aims to establish the link of key Islamic banking sustainability indicators with the United Nations’ Sustainable Development Goals (UN SDGs) as a policy recommendation for sustainable development and to mitigate the distressing impacts of the COVID-19 pandemic on the triple bottom line (people, planet, and profit). To identify the key Islamic banking sustainability indicators, the authors selected the most cited sustainability measurement indexes in Islamic banking. Initially, the indexes were divided into 10 broader themes, and then the key Islamic banking sustainability indicators were shortlisted from each theme based on their high-frequency distribution. The shortlisted sustainability indicators were then ratified to be in line with Islamic philosophy based on “Maqasid al-Shariah” (objectives of Shariah) and were subsequently grouped into the three dimensions of economic, environmental, and social sustainability based on the axial coding method. Finally, the categorized sustainability indicators were aligned with the relevant UN SDGs through the axial coding method for policy formulation, and respectively 12 propositions were developed for policy formulation. This study labeled the methodological process of this study as the ECA method (exploration, categorization, alignment). The new ECA method offers a reverse extension in the “SDG compass” developed by the Global Reporting Initiative (GRI) for aligning business policies with the UN SDGs. The process of aligning Islamic banking sustainability indicators with the UN SDGs will provide a roadmap to recovery from the COVID-19 pandemic in terms of economic, environmental, and social issues. Due to the diversity of the UN SDG framework, it covers multiples aspects for sustainable development. Therefore, considering the UN SDGs in terms of various banking instruments will mitigate the multiple distressing impacts of COVID-19 on the triple bottom line (people, planet, and profit), it will also promote a sustainable development agenda.

Sustainability

2012 ◽  
pp. 118-141
Keyword(s):  
Sustainable Development ◽  
Corporate Social Responsibility ◽  
Organizational Learning ◽  
Social Responsibility ◽  
Triple Bottom Line ◽  
Global Reporting Initiative ◽  
Bottom Line ◽  
Global Priority ◽  
Corporate Social ◽  
Positive Results

Organizations of all kinds must increasingly take into account not only the simple bottom line of their organizational operations, but also address their sustainability in broader terms. This chapter reviews sustainable development and the various definitions of sustainability accepted in the literature and in organizational practice, including what has become known as “Triple Bottom Line” (tbl) sustainability. The complex systemic properties of sustainability are detailed, and the general status of sustainability as an organizational, national, and global priority is characterized. The importance of organizational learning in achieving sustainability is explained, and important guidelines are outlined for sustainability performance measurement and reporting, including Corporate Social Responsibility and the Global Reporting Initiative. Details of attempts by various individuals and organizations to address sustainability in practice and how they achieve positive results are described, and latent opportunities to express leadership are highlighted.

scholarly journals Embracing Sustainability in Shipping: Assessing Industry’s Adaptations Incited by the, Newly, Introduced ‘triple bottom line’ Approach to Sustainable Maritime Development

2019 ◽  
Vol 8 (7) ◽  
pp. 208 ◽  
Author(s):  
Fasoulis ◽  
Rafet
Keyword(s):  
Sustainable Development ◽  
Quantitative Research ◽  
Safety Management ◽  
Integrated Management ◽  
Triple Bottom Line ◽  
Vital Role ◽  
Research Approach ◽  
Bottom Line ◽  
Chi Square ◽  
Integrated Concept

Increasing environmental, social and economic problems, born by unceasing economic growth, have transformed our approach to the development concept. The 1980s saw the appearance of the sustainable development term and, during the 1990s, sustainability notion was implicitly framed as an integrated concept, frequently, termed as the ‘triple bottom line’ approach. Among several initiatives and efforts to balance our economic and societal pursuits with environmental challenges the, lately, introduced United Nations (UN) Sustainable Development Goals (SDGs) refer to a remarkable evolution, which came to strengthen and establish sustainability conception as an integrated social, economic and environmental triptych. International shipping, as the major carrier of world trade and significant contributor to environmental degradation has, definitely, a vital role to play in facilitating the UN’s sustainability venture. Although there is a great amount of legislative instruments, codes and guidance to address sustainability in shipping, though, limited research has been devoted to identify how the tanker and dry bulk maritime sector has responded to such recent cohesive attitude to sustainable maritime development. Through a quantitative research approach this empirical study aimed to investigate maritime industry’s insights and attitudes in relation to the, newly, introduced triple bottom line approach to global sustainable development. Research data were collected via a questionnaire survey conducted to 50 tanker and/or dry bulk shipping companies. Pearson’s chi-square test of independence and Spearman’s correlation coefficient measures were utilized to test our three formulated hypotheses. Findings highlighted increasing awareness and adaptation of the maritime sector to the triple bottom line approach and, subsequent, sustainability absorption under the auspices of a corporate social responsibility (CSR) business model. Introduction of sustainable development in an integrated manner appears to have influenced the extent that statutory maritime regulations occupy to the formulation of marine safety management systems. To sum up, the integrated management system model turned out to be the most rated tactic to manage sustainability and, as such, a conceptual CSR framework was proposed to facilitate such an objective.

scholarly journals The Status of the Local Community in Mining Sustainable Development beyond the Triple Bottom Line

2018 ◽  
Vol 10 (6) ◽  
pp. 1749 ◽  
Author(s):  
Sisi Que ◽  
Liang Wang ◽  
Kwame Awuah-Offei ◽  
Yao Chen ◽  
Wei Yang
Keyword(s):  
Sustainable Development ◽  
Local Community ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
The Status

scholarly journals Towards Smart and Sustainable Communities

2014 ◽  
Vol 11 ◽  
pp. 131-135 ◽  
Author(s):  
Marta Bottero ◽  
Valentina Ferretti ◽  
Giulio Mondini
Keyword(s):  
Social Capital ◽  
Sustainable Development ◽  
Smart City ◽  
Triple Bottom Line ◽  
Sustainable Communities ◽  
Bottom Line ◽  
The Sustainable Development ◽  
The Future ◽  
Development Paradigm

The present paper aims at developing some reflections about the evolution of the sustainable development paradigm, from the triple-bottom line approach, to the concept of smart city and to the idea of sustainable communities. The paper also explores the main features of the future of cities, which will be based on the notion of social capital.

Process Improvements in Supply Chain Operations

2018 ◽  
pp. 1119-1141
Author(s):  
Alan D. Smith
Keyword(s):  
Sustainable Development ◽  
Supply Chain ◽  
Corporate Sustainability ◽  
Triple Bottom Line ◽  
Secondary Data ◽  
Bottom Line ◽  
Process Improvements ◽  
Supply Chain Relationships ◽  
Sustainability Initiatives ◽  
Development Objectives

The nature of SCM research is constantly evolving and must address a variety of concerns like poor service, large inventory levels, and friction among suppliers and manufacturers. Analytical databases and techniques in SCM are an important part of this research. Many researchers and practitioners have depended on secondary data, but given the dynamic nature of global competition, more recent and relevant data must be gathered. These efforts need to be geared to the development of properly managed supply chain relationships and corporate sustainability initiatives that ultimately promote broad-based sustainable development objectives for the good of people, plants, and profits (i.e., triple bottom-line).

A Decision Support System for Sustainable Urban Development

2011 ◽  
pp. 56-72
Author(s):  
Fatih Dur ◽  
Tan Yigitcanlar ◽  
Jonathan Bunker
Keyword(s):  
Sustainable Development ◽  
Decision Support ◽  
Decision Support System ◽  
Urban Development ◽  
Support System ◽  
Urban Form ◽  
Triple Bottom Line ◽  
Sustainable Urban Development ◽  
Bottom Line ◽  
Spatial Dimensions

Broad, early definitions of sustainable development have caused confusion and hesitation among local authorities and planning professionals. This confusion has arisen because loosely defined principles of sustainable development have been employed when setting policies and planning projects, and when gauging the efficiencies of these policies in the light of designated sustainability goals. The question of how this theory-rhetoric-practice gap can be filled is the main focus of this chapter. It examines the triple bottom line approach–one of the sustainability accounting approaches widely employed by governmental organisations–and the applicability of this approach to sustainable urban development. The chapter introduces the ‘Integrated Land Use and Transportation Indexing Model’ that incorporates triple bottom line considerations with environmental impact assessment techniques via a geographic, information systems-based decision support system. This model helps decision-makers in selecting policy options according to their economic, environmental and social impacts. Its main purpose is to provide valuable knowledge about the spatial dimensions of sustainable development, and to provide fine detail outputs on the possible impacts of urban development proposals on sustainability levels. In order to embrace sustainable urban development policy considerations, the model is sensitive to the relationship between urban form, travel patterns and socio-economic attributes. Finally, the model is useful in picturing the holistic state of urban settings in terms of their sustainability levels, and in assessing the degree of compatibility of selected scenarios with the desired sustainable urban future.

Process Improvements in Supply Chain Operations

2015 ◽  
pp. 263-286 ◽  
Author(s):  
Alan D. Smith
Keyword(s):  
Sustainable Development ◽  
Supply Chain ◽  
Corporate Sustainability ◽  
Triple Bottom Line ◽  
Secondary Data ◽  
Bottom Line ◽  
Process Improvements ◽  
Supply Chain Relationships ◽  
Sustainability Initiatives ◽  
Development Objectives

The nature of SCM research is constantly evolving and must address a variety of concerns like poor service, large inventory levels, and friction among suppliers and manufacturers. Analytical databases and techniques in SCM are an important part of this research. Many researchers and practitioners have depended on secondary data, but given the dynamic nature of global competition, more recent and relevant data must be gathered. These efforts need to be geared to the development of properly managed supply chain relationships and corporate sustainability initiatives that ultimately promote broad-based sustainable development objectives for the good of people, plants, and profits (i.e., triple bottom-line).

Sign in / Sign up

Export Citation Format

Share Document