scholarly journals Analisis Pengungkapan Triple Bottom Linedan Faktor yang Mempengaruhi; Lintas Negara Indonesia dan Jepang

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Sandra Aulia Zanny ◽  
Idris Kartawijaya
Keyword(s):  
Regression Analysis ◽  
Firm Performance ◽  
Social Environment ◽  
Manufacturing Industry ◽  
Triple Bottom Line ◽  
Secondary Data ◽  
Bottom Line ◽  
Japanese Firms ◽  
Disclosure Practice

ABSTRACT.Current firm performance is not only measured by economic term (single bottom line) but alsoby social and environmental (triple bottom line). Purposes of this research are analyzing of TBL disclosureand influences factors, by using sample of companies in Indonesia and Japan.This paper investigates Triple Bottom Line (TBL) disclosure of 50 of the largest Indonesian andJapanese companies by using secondary data. Twenty two disclosure criteria were developed for each of theTBL disclosure areas: economic, social, and enviromental. Disclosure information was examined in annualreports, separate or stand-alone report and company‟s website. Regression analysis has been used to examinethe determinants of TBL disclosure practice empirically.Our result indicated that, for total of TBL disclosure (combining economic, social and environmentalcatagories), the extent of reporting is higher for firm with larger size and higher liquidity, and special forenvironmental disclosure for firm with membership in the manufacturing industry for Indonesian companies.Futher analysis indicated that the results of the total TBL disclosure are primarily driven by non-economicdisclosures. We also found that the extent of overall TBL disclosure is higher for Japanese firms, withenvironmental disclosure being the main key. This result could be attributed to the different national culturesand to the regulation environment between Indonesian and Japan.Keywords: TBL, economic, social, environment, Indonesia, Japan

scholarly journals Going Green Supply Chain Management During COVID-19, Assessing the Best Supplier Selection Criteria: A Triple Bottom Line (TBL) Approach

2022 ◽  
Vol 17 (1) ◽  
pp. 36-51
Author(s):  
Maryam Khokhar ◽  
◽  
Wasim Iqbal ◽  
Yumei Hou ◽  
Muhammad Irshad
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Firm Performance ◽  
Supplier Selection ◽  
Fuzzy Numbers ◽  
Current Model ◽  
Triple Bottom Line ◽  
Bottom Line ◽  
Chain Management ◽  
Sustainable Supplier Selection

In the past ten years, sustainable supply chain management (SSCM) attach great importance due to consumers, for-profit and profitless organizations, laws and regulations to the social and corporate responsibilities of consumers, so it has been recognized by practitioners and scholars. Supplier selection, environmental effect like a lockdown, and social cooperation and other SSCM programs can play an important part in realizing the triple bottom line (TBL) of economic, environmental, social assistances. In supply chain management (SCM), the sustainable supplier selection (SSS) and firm performance plays an important role. Traditionally, when evaluating SSS performance, organizations will consider a new framework to obtain the overall criteria/sub-criteria of the sustainability index by encapsulating sustainability. In this paper 12 sub-criteria for 3 pillars of sustainability as economic, environment and social performance is collected. Although there are many articles on SSS and evaluation, so far, research on sustainability issues is very limited. This study endeavours to propose a fuzzy multi-criteria approach to discuss SSCM planning, and studies the issue of determining a current model for SSS in the supply chain during COVID-19 based on the TBL method. For express the linguistic value of the subjective preference of experts we use triangular fuzzy numbers. By using fuzzy numbers to find standard weights for qualitative performance evaluation, then fuzzy TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) is proposed to find the ranking of SSS. However, COVID-19 has a negative role in SSS and in firm performance. The situation of lockdown due to COVID-19 has a negative effect on the performance of the organizations. An example is given of the proposed method.

The Drivers for a Sustainable Chemical Manufacturing Industry

2012 ◽  
pp. 1659-1679
Author(s):  
George M. Hall ◽  
Joe Howe
Keyword(s):  
Energy Management ◽  
Manufacturing Industry ◽  
Manufacturing Sector ◽  
Triple Bottom Line ◽  
Current Situation ◽  
Bottom Line ◽  
Sustainable Solutions ◽  
Chemical Manufacturing ◽  
Future Demands

This chapter describes the current situation of the chemical manufacturing industry and looks to the future demands on the sector such as: for sustainability, the advent of new bio-based feedstocks for improved energy management and the implications of these demands on the sector. These implications include definitions of sustainability criteria for the chemical manufacturing industry and the need for transparent reporting following the Triple Bottom Line approach. The important role of chemical (or more generally, process) engineers in delivering bio-based sustainable solutions is emphasised, but this also suggests that a new way of thinking about the discipline is required. Indeed, there are arguments that the demand for a sustainable chemical manufacturing sector could bring about the next paradigm shift in the discipline with concomitant education implications.

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).

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).

scholarly journals Analysis the Drivers of Environmental Responsibility of Chinese Auto Manufacturing Industry Based on Triple Bottom Line

Processes ◽  
2021 ◽  
Vol 9 (5) ◽  
pp. 751
Author(s):  
Hua Zhang ◽  
Meihang Zhang ◽  
Wei Yan ◽  
Ying Liu ◽  
Zhigang Jiang ◽  
...  
Keyword(s):  
Manufacturing Industry ◽  
Survey Methods ◽  
Triple Bottom Line ◽  
Environmental Responsibility ◽  
Fuzzy Decision Making ◽  
Model Framework ◽  
Bottom Line ◽  
Fuzzy Dematel ◽  
Automobile Manufacturing ◽  
Key Drivers

The rapid increasing number of automobile products has brought great convenience to people’s living, but it has also caused serious environmental issues, waste of resources and energy shortage during its whole lifecycle. Corporate Environmental Responsibility (CER) refers to the company’s responsibility to avoid damage to the natural environment derived from its corporate social responsibility (CSR), and it plays an important role in solving resource and environmental problems. However, due to various internal and external reasons, it is difficult for the automobile manufacturing industry to find the key drivers for the implementation of CER. This research proposes a model framework that uses the fuzzy decision-making test and evaluation laboratory (fuzzy DEMATEL) method to analyze the drivers of CER from the perspective of the triple bottom line (TBL) of economy, environment and society. Firstly, the common drivers of CER are collected using literature review and questionnaire survey methods. Secondly, the key drivers are analyzed by using the fuzzy DEMATEL. Finally, the proposed approach was verified through a case study. The research results show that some effective measures to implement CER can be provided for the government, the automobile manufacturing industry and the public to promote sustainable development of Chinese Auto Manufacturing Industry (CAMI).

scholarly journals PENERAPAN AKUNTANSI LINGKUNGAN BERDASARKAN TRIPLE BOTTOM LINE PADA RSUD H. M. DJAFAR HARUN KABUPATEN KOLAKA UTARA

2020 ◽  
Vol 2 (2) ◽  
pp. 35-78
Author(s):  
Evi Nurhidayat ◽  
Asriani Junaid ◽  
Jeni Kamase
Keyword(s):  
Qualitative Research ◽  
District Hospital ◽  
Triple Bottom Line ◽  
Secondary Data ◽  
Environmental Accounting ◽  
Research Data ◽  
Environmental Responsibility ◽  
Bottom Line ◽  
Health Products ◽  
Depth Interviews

This study aims to determine the application of environmental accounting in terms of the Triple Bottom Line concept at H. M. Djafar Harun District Hospital in North Kolaka Regency. This research uses descriptive qualitative research. Data collection uses primary and secondary data with in-depth interviews with informants who are in the area of H. M. Djafar Harun District Hospital in North Kolaka Regency. The results showed that the environmental accounting carried out by H. M. Djafar Harun District Hospital in North Kolaka Regency generally met the triple bottom line concept which included three main elements, namely profit, people and planet. Economic responsibility (profit) can be seen in health products produced from other health service activities that have been developed. Environmental responsibility (planet) can be seen from CSR programs in the environmental field that are actually carried out to save and preserve the environment such as planting trees and landfills. Social responsibility (people) is actually implemented through CSR activities in the provision of health facilities. This means that the principle of sustainable development which states that people and the environment are an integral part of the wheels of business turnover has been done by H. M. Djafar Harun District Hospital in North Kolaka Regency.

scholarly journals PENGARUH KUALITAS AUDITOR DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 5 (2) ◽  
pp. 109-122
Author(s):  
Yohana Selvia Dewi
Keyword(s):  
Regression Analysis ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Annual Reports ◽  
Audit Opinion ◽  
Going Concern ◽  
Company Value ◽  
Auditor Quality

This study aims to empirically examine the effect of auditor quality and audit tenure on going concern audit opinion and its implications for company value. The object of this research is manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. There are 660 manufacturing industry companies as a population from a predetermined period. The technique used in sampling is to use a purposive sampling method which is then obtained by 72 companies that meet the criteria and can be used as research samples. This study uses secondary data in the form of annual reports obtained from the Indonesia Stock Exchange (IDX). The secondary data obtained were then processed using Statistical Package for Social Sciences (SPSS) software version 22. The analytical method used to test the effect of auditor quality and audit tenure on going concern audit opinion is to use logistic regression analysis, and to test its implications for values The company used multiple linear regression analysis. The results obtained in this study prove that auditor quality does not significantly influence going concern audit opinion, but provides evidence that audit tenure has a significant negative effect on going concern audit opinion. The next thing obtained from the test results is proving that going concern audit opinion does not significantly influence company value. From the three hypotheses proposed in this study it was proven that only one hypothesis was accepted.Keywords: Auditor Quality, Audit Tenure, Going Concern Audit Opinion, Company Value.

The Drivers for a Sustainable Chemical Manufacturing Industry

2012 ◽  
pp. 131-151
Author(s):  
George M. Hall ◽  
Joe Howe
Keyword(s):  
Energy Management ◽  
Manufacturing Industry ◽  
Manufacturing Sector ◽  
Triple Bottom Line ◽  
Current Situation ◽  
Bottom Line ◽  
Sustainable Solutions ◽  
Chemical Manufacturing ◽  
Future Demands

This chapter describes the current situation of the chemical manufacturing industry and looks to the future demands on the sector such as: for sustainability, the advent of new bio-based feedstocks for improved energy management and the implications of these demands on the sector. These implications include definitions of sustainability criteria for the chemical manufacturing industry and the need for transparent reporting following the Triple Bottom Line approach. The important role of chemical (or more generally, process) engineers in delivering bio-based sustainable solutions is emphasised, but this also suggests that a new way of thinking about the discipline is required. Indeed, there are arguments that the demand for a sustainable chemical manufacturing sector could bring about the next paradigm shift in the discipline with concomitant education implications.

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