scholarly journals Leveraging effects of triple bottom lines business model on the building and construction small and medium-sized enterprises’ market performance

2017 ◽  
Vol 17 (1) ◽  
Author(s):  
Boniface Okanga ◽  
Darelle Groenewald
Keyword(s):  
Construction Industry ◽  
Business Model ◽  
Research Method ◽  
Market Performance ◽  
Triple Bottom Line ◽  
Structured Interview ◽  
Financial Sustainability ◽  
Bottom Line ◽  
Kwazulu Natal ◽  
Operational Activities

Orientation: Embracement of triple bottom line reporting as a driver of a firm’s sustainability is a paradox puzzling most contemporary business executives.Research purpose: The purpose of this research is to examine how effective alignment of the triple bottom line business model with building and construction operational activities leverages effective market performance of the small and medium-sized enterprises (SMEs) in the building and construction industry, so as to identify major paradoxes and the remedial business model that can be suggested.Research design, approach and method: The study uses interpretivist research paradigm and exploratory qualitative research method to explore the opinions and perceptions of 30 judgementally drawn participants comprising managers and supervisors from 30 building and construction SMEs in Gauteng and KwaZulu-Natal provinces. Thematic analysis was used in the evaluation and interpretation of the interview data collected using a semi-structured interview guide.Main findings: A seemingly greater preponderance to pursue profitability at the expense of people and planet bottom lines was found to be common among most of the SMEs during the initial stages of their establishments and growth because of the need to attain the usually essential initial financial sustainability. Even though on attaining financial sustainability, some of the SMEs strive to achieve all the three bottom lines, most of the undertaken initiatives are often only aimed at improving compliance with relevant building and construction legislations.Managerial implications: The study suggests a modified triple bottom line business model that the SMEs in the building and construction industry can replicate to effectively apply triple bottom line reporting as an edifier for effective market performance.Contributions: The study offers a new theory for measuring the leveraging effects of the triple bottom line business model on the building and construction SMEs’ effective market performance.

Avalon International Breads

2017 ◽  
Author(s):  
Jackie Victor
Keyword(s):  
Business Model ◽  
Triple Bottom Line ◽  
Spatial Inequality ◽  
Bottom Line

When Jackie Victor and her then partner, Ann Perrault, opened Avalon International Breads on Willis Street in June 1997, they challenged the narrative that Detroit was closed for business. They were one of the first new businesses to open in Midtown and the success of their business helped to change the narratives about Detroit. In this interview, Jackie Victor discusses her triple bottom line (earth, community, employees) business model, the role that Avalon played in gentrification and changes in Midtown, the challenges still facing Detroit, such as growing economic, social and spatial inequality and the role that businesses and entrepreneurs play in shaping cities

scholarly journals Analisis Pengungkapan Triple Bottom Line Dalam Penerapan Akuntansi Manajemen Lingkungan Pada Industri Pertambangan

2019 ◽  
Vol 2 (1) ◽  
pp. 22
Author(s):  
Shella Budiawan
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Research Method ◽  
Mining Industry ◽  
Triple Bottom Line ◽  
Analytical Tool ◽  
Community Leaders ◽  
Bottom Line ◽  
Qualitative Descriptive ◽  
Descriptive Method

The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikpapan Ready Mix is not apply yet the concept of Triple Bottom Line in implementation of environment managementaccounting in the company.

scholarly journals COMPARATIVE ASSESSMENT OF TRANSPORTATION SUSTAINABILITY RATING SYSTEMS

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Oluwatobi Oluwalaiye ◽  
Mehmet E. Ozbek
Keyword(s):  
New York ◽  
Construction Industry ◽  
New York State ◽  
Triple Bottom Line ◽  
Third Party ◽  
Rating System ◽  
Rating Systems ◽  
Bottom Line ◽  
Environmental Aspect ◽  
Transportation Sustainability

The construction industry contributes a significant amount of greenhouse gas emissions to the environment. This highlights the need for this industry to implement sustainable practices to mitigate its negative effects. Sustainability in the construction industry involves considering project development in terms of economic, social, and environmental aspects (triple bottom line). In the transportation sector of the construction industry, several transportation sustainability rating systems (TSRS) have been developed to measure and promote sustainability. However, studies show that these TSRS have not been developed within a consistent “sustainability scope”. This raises the question of the consistency of these TSRS in measuring sustainability of transportation projects. This study assesses three prominent TSRS to determine how each measures sustainability with respect to the triple bottom line. The TSRS that are in the scope of this study are: (i) Envision-a third-party rating system, (ii) INVEST-a self-assessed rating and, (iii) GreenLITES-an in-house developed self-assessed rating system for the New York State DOT. Results show that while these three rating systems provide different levels of credits/points with respect to the triple bottom line, they all place the highest focus on the environmental aspect.

Leveraging CSR as a ‘Support-Aid' for Triple Bottom-Line Development in Nigeria

2019 ◽  
pp. 860-877
Author(s):  
Lukman Raimi
Keyword(s):  
Qualitative Research ◽  
Research Method ◽  
Triple Bottom Line ◽  
Sampling Technique ◽  
Development Model ◽  
Annual Reports ◽  
Bottom Line ◽  
Private Sector Development ◽  
Telecommunication Companies

This book chapter focuses on the developmental-oriented perspective of CSR which views corporate involvement as a ‘support-aid' for meeting triple bottom-line development in Nigeria. Arising from the literature, the stakeholder, legitimacy and social contract theories provide the required theoretical grounding for the discourse. The qualitative research method was found appropriate for this discourse. From the list of 25 registered telecommunication companies in Nigeria, a sample of 8 functional companies was selected using purposive sampling technique. The data extracted from the annual reports and websites of these companies were analysed using the content analysis. The findings indicate that the telecommunication companies are practically leveraging their CSR initiatives for social, economic and environmental wellness in Nigeria through a number of developmental programmes. The chapter explicates the fact that CSR as a private sector development model can be a potent tool for bridging governance gap environment instead of leaving all social problems to governments.

scholarly journals Materiality Matrix Use in Aligning and Determining a Firm’s Sustainable Business Model Archetype and Triple Bottom Line Impact on Stakeholders

2021 ◽  
Vol 13 (3) ◽  
pp. 1065
Author(s):  
Valeska V. Geldres-Weiss ◽  
Nicolás Gambetta ◽  
Nathaniel P. Massa ◽  
Skania L. Geldres-Weiss
Keyword(s):  
Business Model ◽  
Value Creation ◽  
Triple Bottom Line ◽  
Sustainable Business ◽  
Bottom Line ◽  
Model Case ◽  
Creation Process ◽  
Sustainable Value ◽  
Definition Of ◽  
Value Creation Process

The materiality matrix is a tool that helps companies understand how the stakeholders’ view of material issues in environmental, social, and economic/governance dimensions influences their value creation process, and creates triple bottom line impacts through shaping their strategic business model elements. Building on the multidimensional definition of materiality, we propose to use the materiality matrix as a tool to aid the transformation of a company’s existing traditional business model into a more sustainable one (inside-out approach), and to enable the identification of the most appropriate business model archetype to incorporate innovation into its sustainable business model (outside-in approach). This paper presents the materiality matrix as a new tool to enhance and transpose a company’s business model towards sustainability—as illustrated through the analysis of the Viña Concha y Toro business model case. This new tool contributes to sustainable business model literature and stakeholder theory by incorporating the materiality matrix as a gateway to business model innovation, and as a tool to explain the dynamics in the sustainable value creation process and concomitant impact on stakeholders.

scholarly journals Corporate social responsibility dan kesejahteraan masyarakat: pendekatan triple bottom line

2021 ◽  
Vol 7 (2) ◽  
pp. 118-125
Author(s):  
Arif Widyatama ◽  
Andi Sabirin ◽  
Sulastia Ningrum
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Method ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Work Program ◽  
Education And Health ◽  
Social Mapping ◽  
Work Programs ◽  
Corporate Social

The purpose of this study is to understand in depth the implementation of Corporate social responsibility (CSR) in improving the welfare of the community through the CSR program conducted by PT. PLN Region Sulutenggo. The research method used is interpretive, namely understanding from various informants' perspectives regarding the implementation of CSR. The results of this study indicate that the implementation of PT PLN Sulutenggo Region has carried out various work programs that were born through social mapping obtained by phenomena or problems of residents in the area where PT PLN operates, including in the fields of education and health. Therefore, PT PLN must actively participate in continuing to be committed to its work programs. This research has implications for the implementation of the triple bottom line which is fundamental to the implementation of CSR, because companies are not only required to increase revenue but also contribute to two other aspects, namely social and environmental so that the work program of the company's CSR can prosper the community around PT PLN Sulutenggo Region.

scholarly journals Implementation of triple bottom line to a business model canvas in reverse logistics

2020 ◽  
Vol 30 (4) ◽  
pp. 679-697 ◽  
Author(s):  
Bogdan Wit ◽  
Korneliusz Pylak
Keyword(s):  
Sustainable Development ◽  
Waste Management ◽  
Hazardous Waste ◽  
Business Model ◽  
Computer Software ◽  
Triple Bottom Line ◽  
Sustainable Business ◽  
Bottom Line ◽  
Logistics System ◽  
Business Model Canvas

AbstractWaste generation, especially hazardous waste, can strongly affect the environment and human lives. There is an urgent need to implement sustainable hazardous waste management tools to reduce their harmful impact on the environment stemming from incorrect waste management. However, there is still a lack of business model concepts combining sustainable development and risk management in reverse logistic value chains for hazardous waste. Therefore, the authors develop a novel sustainable business model canvas for both an entity and the logistics system using the Osterwalder’s Business Model Canvas integrated with the concept of sustainable development in economic, social and environmental areas (Triple Bottom Line, TBL) and risk-related elements. Then, using the developed sustainable business model canvas, the model for the logistics system for the treatment of hazardous waste containing asbestos was successfully created. The model was implemented in the prototype of computer software in the form of electronic network services.

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