triple bottom line
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10.6036/10282 ◽  
2022 ◽  
Vol 97 (1) ◽  
pp. 12-12
Author(s):  
Jih-Kuang Chen Chen

In the supply chain, a core business and its upstream and downstream companies systematically coordinate the Triple Bottom Line (TBL) to maximize economic benefits, social responsibility, and environmental protection from a strategic height.


2022 ◽  
Vol 17 (1) ◽  
pp. 36-51
Author(s):  
Maryam Khokhar ◽  
◽  
Wasim Iqbal ◽  
Yumei Hou ◽  
Muhammad Irshad

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.


2022 ◽  
Vol 25 (1) ◽  
pp. 89-106
Author(s):  
Dolores Gallardo-Vázquez ◽  
Luis Enrique Valdez Juárez

Corporate social responsibility (CSR) strategies have become an important research topic in recent years as they can generate numerous benefits for organizations, especially when an adequate market orientation (MO) has been defined. In this sense, several research questions arise: do companies have enough CSR information to implement appropriate strategies? Does the information that they have gathered allow them to define a complete set of CSR activities (response) based on the triple bottom line approach? And, once they have carried out their initiatives, do these companies ensure adequate dissemination of the results to stakeholders?. In order to answer the above questions, this study sought to examine companies’ CSR orientation from a MO perspective. Working with data on a sample of 165 firms in Spain, during January 15th and February 15th, 2017, structural equation modeling was used to test a set of research hypotheses. The results reveal an important link between information, response, and diffusion and help extend the MO strategy concept. CSR information has a positive, direct influence on the development of initiatives covering three dimensions (economic, social and environmental). In addition, a direct relationship exists between the development of social and environmental initiatives and CSR disclosure. This research’s findings contribute to the literature on interest groups and business sustainability. Also, they confirm that the development of social and environmental initiatives contributes positively to CSR dissemination and to the generation of competitive advantages. This way, collecting CSR information constitutes a valuable asset. With respect to the limitations of the study, the answers reflected each SME leader’s subjective opinion, the variables’ measurement was dealt with through reflective models using the PLS technique based on variance and only Spanish companies already oriented toward CSR participated in the study. Las estrategias de responsabilidad social corporativa (RSC) se han convertido en un tema de investigación importante en los últimos años, ya que pueden generar numerosos beneficios para las organizaciones, especialmente cuando se ha definido una orientación adecuada al mercado (OM). En este sentido, nos surgen varias preguntas de investigación: ¿disponen las empresas de suficiente información de RSC para implementar adecuadas estrategias? ¿la información que poseen les permite definir un conjunto de actividades de RSC (respuesta) basadas en el enfoque del triple bottom line? Y, una vez que han llevado a cabo sus iniciativas, ¿estas empresas aseguran una adecuada difusión de los resultados a los grupos de interés?. Con el fin de dar respuesta a las anteriores cuestiones, este estudio buscó examinar la orientación de la RSC de las empresas desde una perspectiva OM. Trabajando con datos de una muestra de 165 empresas en España, durante el período comprendido desde el 15 de enero al 15 de febrero de 2017, se utilizaron los modelos de ecuaciones estructurales para probar un conjunto de hipótesis de investigación. Los resultados revelan un vínculo importante entre la información, la respuesta y la difusión y ayudan a extender el concepto de estrategia de OM. La información de RSC tiene una influencia positiva y directa en el desarrollo de iniciativas que cubren las tres dimensiones (económica, social y medioambiental). Además, existe una relación directa entre el desarrollo de iniciativas sociales y ambientales y la divulgación de la RSC. Los hallazgos de esta investigación contribuyen a la literatura sobre grupos de interés y sostenibilidad empresarial. Además, confirman que el desarrollo de iniciativas sociales y ambientales contribuye positivamente a la difusión de la RSE y a la generación de ventajas competitivas. De esta manera, la recogida de información de RSE constituye un activo valioso. Con respecto a las limitaciones del estudio, las respuestas reflejaron la opinión subjetiva de cada líder de las Pymes, la medición de las variables se trató a través de modelos reflectivos utilizando la técnica PLS basada en la varianza y solo las empresas españolas ya orientadas hacia la RSE participaron en el estudio.


2022 ◽  
Vol 27 (86) ◽  
pp. 1-18
Author(s):  
Ruth de Lima Guastalle ◽  
Jakeline Rodrigues de Aquino Bezerra ◽  
Raquel da Silva Pereira ◽  
Luís Paulo Bresciani ◽  
Ivan Maia Tomé

O presente estudo buscou identificar o desempenho das dimensões da sustentabilidade que compõem o triple bottom line, comparando os municípios com melhor posição no Ranking do Saneamento 2018, elaborado pelo Instituto Trata Brasil, com os municípios que ocupam as últimas posições do referido ranking. O estudo permitiu a análise e comparação de resultados sob a ótica das três dimensões do desenvolvimento sustentável: social, econômica e ambiental. A pesquisa utilizou o método documental, podendo ser caracterizada como descritiva, de abordagem qualitativa. Os resultados mais significativos foram observados nas dimensões social e econômica: quanto melhor a situação na universalização da água tratada, coleta e tratamento de esgoto, melhores os resultados em termos de saúde, educação e desenvolvimento econômico. Quanto à dimensão ambiental, em todos os municípios estudados a temática foi incorporada à estrutura institucional do ente público, com a criação de uma estrutura administrativa e de legislação específica.


2021 ◽  
Vol 10 (2) ◽  
pp. 7
Author(s):  
Raiza Thalita Felix Almeida de Morais ◽  
Rodolfo Jakov Saraiva Lôbo ◽  
Elias Pereira Lopes Júnior

As empresas eram vistas apenas como organizações econômicas com responsabilidades referentes a resolver problemas econômicos fundamentais e agora têm presenciado o surgimento de novos papéis que devem ser desempenhados, dentre eles, a conscientização com os problemas ambientais e  sociais. O objetivo geral deste trabalho é analisar a gestão sustentável nas empresas, na percepção dos estudantes do Curso de Administração da UFCG e FAI Nordeste. A pesquisa se justifica pela necessidade de incentivar os empresários e futuros administradores a preservarem o meio ambiente, contribuindo também para incentivá-los a realizar práticas de gestão ambiental. A metodologia utilizada é de abordagem quantitativa, natureza aplicada e do tipo descritiva. Para a coleta de dados, foi utilizado um questionário, aplicado a 129 estudantes. Pode-se constatar que muitos estudantes consideram o desenvolvimento sustentável uma ferramenta capaz de manter o equilíbrio entre as dimensões do Triple Bottom Line (TBL). Bem como acreditam que a sustentabilidade gera lucros às empresas, mantendo-as em vantagem competitiva, além de consideram a Educação Ambiental de fundamental importância ao Curso de Administração. Esta pesquisa é de grande relevância para o meio acadêmico e social em geral, pois, ressalta o dever de incentivar a conscientização sobre a preservação do meio ambiente, contribuindo diretamente com a atuação profissional dos futuros administradores a realizarem práticas de gestão sustentável nas empresas. ABSTRACTCompanies were seen only as economic organizations with responsibilities for resolving fundamental economic problems and now have witnessed the emergence of new roles to be played, among them, awareness of environmental problems. The general objective of this work is to analyze the sustainable management in the companies, in the perception of the students of the Administration Course of the UFCG and FAI Nordeste. The research is justified by the need to encourage entrepreneurs and future managers to preserve the environment, and also to encourage them to carry out environmental management practices. The methodology used is a quantitative approach, applied nature and descriptive type. For data collection, a questionnaire was used, applied to 129 students. It can be seen that many students consider sustainable development as a tool capable of maintaining the balance between the dimensions of the Triple Bottom Line (TBL). And they believe that sustainability is profitable businesses, keeping them at a competitive advantage, as well as consider the environmental education of fundamental importance to the Administration Course. This research is of great importance for academic and social environment in general, therefore, emphasizes the duty to encourage awareness of the preservation of the environment, contributing directly to the professional performance of future managers to undertake sustainable management practices in companies.


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