Managing the Triple Bottom Line: Data Envelopment Analysis and Making Socially Responsible Decisions

2014 ◽  
Vol 2014 (1) ◽  
pp. 12595 ◽  
Author(s):  
Abagail McWilliams ◽  
Annaleena Parhankangas ◽  
Jason Coupet Coupet ◽  
Darold Barnum
2017 ◽  
Vol 10 (6) ◽  
pp. 1948
Author(s):  
Raul Assef Castelao ◽  
Celso Correia de Souza ◽  
Daniel Massem Frainer ◽  
José Francisco Dos Reis Neto ◽  
Michelle Da Rosa

O uso de indicadores para avaliar determinado fenômeno tem sido empregado nas mais diversas áreas do conhecimento. Mais recentemente, indicadores têm sido utilizados com o intuito de vencer o desafio quando se discute a questão ambiental, e se busca a harmonia entre o crescimento econômico e a preservação do meio ambiente. Desse modo, o uso de indicadores pode ser o instrumento mais adequado para melhorar a comunicação entre os decisores políticos e a sociedade na discussão de temas complexos sobre os quais há necessidade de um consenso. O objetivo geral deste artigo foi determinar o índice de desenvolvimento sustentável (IDS) de 78 municípios do estado do Mato Grosso do Sul (MS), com a utilização de análise envoltória de dados (DEA), que permite a análise conjunta de diversas variáveis como os indicadores de natureza econômica, social e ambiental. Estes indicadores são os parâmetros do Triple Bottom Line (TBL), que permite avaliar o nível de sustentabilidade de cada município de modo multicriterial. Na determinação dos IDS foram utilizados dados secundários de diversos órgãos públicos no MS.  Como resultado geral, pode-se identificar e hierarquizar as cidades com melhores desempenhos em cada dimensão e também quando em conjunto. Foi possível identificar que os municípios com melhores índices de desenvolvimento econômico apresentaram menor qualidade ambiental e social, e os menos desenvolvidos encontram-se mais preservados. De modo semelhante, também foi analisado o desenvolvimento sustentável nas mesorregiões no estado do MS, com a mesorregião leste apresentando o melhor índice de desenvolvimento sustentável.  The use of indicators to evaluate a given phenomenon has been used in several areas of knowledge. More recently, indicators have been used to overcome the challenge when discussing the environmental issue, and seek harmony between economic growth and preservation of the environment. In this way, indicators can be the most appropriate instrument for improving communication between policy makers and society in discussing complex issues on which consensus is needed. The general objective of this article was to determine the sustainable development index (IDS) of 78 municipalities in the state of Mato Grosso do Sul (MS), using data envelopment analysis (DEA), which allows the joint analysis of several variables as Indicators of economic, social and environmental nature. These indicators are the parameters of the Triple Bottom Line (TBL), which allows assessing the level of sustainability of each municipality in a multi-criteria way. In the determination of IDS, secondary data from several public agencies in the MS were used. As a general result, one can identify and rank cities with better performance in each dimension and also when together. It was possible to identify that the municipalities with the best economic development indices presented lower environmental and social quality, and the less developed ones are more preserved. Similarly, sustainable development was also analyzed in mesoregions in the MS state, with the eastern mesoregion presenting the best index of sustainable development. Keywords: environment, sustainable development, local indicators, Mato Grosso do Sul.  


2011 ◽  
Vol 361-363 ◽  
pp. 1740-1744
Author(s):  
Zhao Hui Li ◽  
Jun Feng Li

This paper focuses on the compiling and the role of the socially responsible index. Socially responsible investment originated from ethically investing teachings and developed on growing social awareness. Social responsibility indexes are products of the development of social responsibility investment. The Domini 400 Social Index, the Dow Jones Sustainability Indexes and the Calvert Social Index are typical cases of international social responsibility indexes. They are compiled on the base of consistency, flexibility and transparency and their component stocks are selected according to triple bottom line. Compared with international experiences, China’s social responsibility indexes have a shorter history and some problems.


2021 ◽  
Vol 11 (1) ◽  
pp. 64
Author(s):  
Thiago Henrique Martins Pereira ◽  
Henrique Cordeiro Martins

Scientific production on Triple Bottom Line Theory is, recently, attracting attention in the literature. A series of factors are related to this interest, among them: (i) the scarcity of productive resources; and, (ii) the need to optimize processes not only in economic terms, but especially in their environmental and social aspects. These factors have fostered the study of sustainability models. Therefore, the present study aims to conduct a bibliometric investigation into Triple Bottom Line Theory. To this end, an analysis of 1386 publications, published between 1999 and 2020, indexed in the Web of Science database, was developed. Additionally, the present article describes in detail the main contributors to the academic debate on this topic. Furthermore, it highlights the relevant areas of research at the present time. It was found that the search for models to assess environmental, economic and social performance is highly relevant today. It was also found that, among the main models used for this purpose, the class of Data Envelopment Analysis models stands out.


2019 ◽  
Vol 23 (3) ◽  
pp. 309-318
Author(s):  
Manoj Anand ◽  
Jagandeep Singh

The idea that business is a medium to deliver goods and services in lieu of profits is outmoded. The triple bottom line (profit, people and planet) approach is no longer a buzzword. It is a reality and a pressing need. There is no denying the fact that ‘corporate India’ too has embraced the philosophy of ‘doing well by doing good’. All appears hunky-dory when cash rich and highly profitable firms are hailed for being socially responsible organizations. However, at times, the situation may be ironical. An organization, seen as an epitome of altruism, is engaged in the manufacturing of a legal, albeit potentially harmful product. Any organization in the cigarette industry would fit this bill to perfection. Business schools globally have revisited their course curriculum with increased focus on sustainability. Varun Chopra, on his day one of the MBA induction programme, has been confronted with a fundamental question: why do organizations exist? The answer to the complex question has to be examined through the lens of different stakeholders. Is there a simple answer as the interests of different stakeholders may be divergent? Scouting for an answer to this question in the cigarette industry draws attention to the need to juxtapose economic, social and environmental objectives.


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