Academic literature on the topic 'Triple Bottom Line (TBL) Performance'
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Journal articles on the topic "Triple Bottom Line (TBL) Performance"
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Venkatraman, Sitalakshmi, and Raveendranath Ravi Nayak. "Relationships among triple bottom line elements." Journal of Global Responsibility 6, no. 2 (2015): 195–214. http://dx.doi.org/10.1108/jgr-04-2012-0013.
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Purpose – The purpose of this paper is to gain more insight of the nature and strength of relationships among the three triple bottom line (TBL) outcomes, namely corporate environmental performance outcome (CEPO), corporate social performance outcome (CSPO) and corporate financial performance outcome (CFPO) and to evolve a roadmap for integrating sustainable business practices that facilitates in managing and improving their sustainable performance. Literature reports that currently businesses try to achieve economic, social and ecological goals independently resulting in silos. The interrelationships of TBL elements have not been explored and integrated. The literature has already pointed out that to achieve corporate sustainability, managers need to integrate TBL goals in all their business decisions. However, the question remains – how to integrate these three competing goals and this paper attempts to answer this question. Design/methodology/approach – In the research design, the authors use a quantitative research methodology with data collected by means of a survey questionnaire that included both descriptive and exploratory flavour. The empirical study examines the relationships of TBL elements as perceived by 85 different Australian-based large, medium, as well as small business organisations. The data collected were analysed by performing factor analysis on 21 items resulting in three latent factors that were aligned to TBL outcomes and the correlations among them were analysed to assess their interrelationships. Findings – The results of the study report weak, positive relationships existing between the TBL. This result has useful implications well-supported by the qualitative feedback. The paper argues that Australian managers do not see any strategic advantage in pursuing “beyond compliance” sustainable business practices, as they perceive no added value to their organisations’ financial performance outcomes. Integrating economic, social and ecological performances is seen as an additional management burden. Originality/value – While most of the TBL studies conducted worldwide focus on predominantly assessing large organisations toward responsible and sustainable business practices, this paper considers large, medium as well as small businesses. Also, economic, social and environmental issues are explored by organisations individually, while this study investigates their inter-connections. Through the empirical study, this paper provides recommendations and proposes a four-step roadmap with the participation of quality circles that would facilitate the integration of the social responsibility and environment protection practices into the core business operations paving way towards achieving corporate sustainability.
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Flores, Edman Padilla. "Triple Bottom Line Reporting in Cambodia." Journal of Accounting, Finance, Economics, and Social Sciences 6, no. 2 (2021): 9–18. http://dx.doi.org/10.62458/jafess.160224.6(2)9-18.
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ABSTRACT The primary aim of this study is to gain a better understanding of Cambodian public interest enterprises’ awareness of and commitment to triple bottom line (TBL) reporting. Public interest enterprises (PIEs) in Cambodia include publicly listed companies, banks, microfinance institutions, and insurance companies. Numerous managers of Cambodian PIEs believe that balancing profit, planet, and people is crucial to the organization’s success now and in the future. While they may be unfamiliar with the specific TBL name, they understand the concept of sustainability in general. Furthermore, the research reveals that Cambodian PIEs are not particularly committed to TBL reporting. While many PIE managers in Cambodia are aware of the numerous benefits of TBL implementation, they lack the commitment necessary to develop a TBL strategy and track their TBL efforts. This low level of commitment to TBL reporting demonstrates the critical need for further education and awareness of the TBL concept. Finally, education is necessary to establish a link between financial performance and sustainability. Keywords: Sustainability, triple bottom line
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Hourneaux Jr, Flavio, Marcelo Luiz da Silva Gabriel, and Dolores Amalia Gallardo-Vázquez. "Triple bottom line and sustainable performance measurement in industrial companies." Revista de Gestão 25, no. 4 (2018): 413–29. http://dx.doi.org/10.1108/rege-04-2018-0065.
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Purpose The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach. Design/methodology/approach The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies. Findings The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL. Research limitations/implications The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies. Practical implications This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability. Social implications The results offer tangible results for measuring and reporting firm’s social and environmental performance. Originality/value This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.
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JUNIARIANI, Ni Made Rai, and Ni Luh Putu Ratna Wahyu LESTARI. "Implementation Of The Triple Bottom Line In Cooperative Performance Assessment." International Journal of Environmental, Sustainability, and Social Science 2, no. 3 (2021): 174–82. http://dx.doi.org/10.38142/ijesss.v2i3.92.
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This study explores and describes the facts about what is felt and experienced directly by the informants in-depth on the application of the Triple Bottom Line (TBL) concept in cooperatives. The research uses a non-positivistic method with a qualitative design and a case study approach. Data analysis was carried out by conducting interviews with informants who were directly related to the implementation of the TBL concept, namely the chairman of the cooperative, the members of the cooperative, and the employees of the cooperative. Based on data analysis and in-depth interviews with informants, it can be concluded that the Savings and Loans Cooperative (KSP) Jumari has implemented the TBL concept well and the impact of this application for KSP Jumari is that the KSP Jumari economy always grows positively. This is inseparable from the active participation of members and employees of KSP Jumari themselves. This is inseparable from the trust of members to KSP Jumari and this is also the impact of the cooperative's concern for the environment so that the existence of KSP Jumari is better known. The financial condition alone is not enough to guarantee the value of the company to grow sustainably.
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Purnama, Yunus Indra. "Implementation of the triple bottom line concept to improve sustainable marketing performance." Journal of Economics and Business Letters 4, no. 2 (2024): 40–50. http://dx.doi.org/10.55942/jebl.v4i2.284.
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This study intends to observe the implementation of triple botton line in improving sustainable marketing performance. Sustainable marketing is a concept that combines socially and environmentally responsible marketing practices to achieve long-term sustainable goals. With a Triple Bottom Line (TBL)-based approach, it is a business concept that measures company performance not only based on finances, but also takes into account the social and environmental impacts of its business activities. TBL describes three main dimensions that companies must consider, namely economic or financial, social responsibility, and environmental sustainability. The three dimensions are interrelated and must be integrated to achieve optimal balance. In the context of sustainable marketing performance, the Triple Bottom Line provides a foundation for analyzing the impact of a company's marketing activities thoroughly. The application of Triple Bottom Line in sustainable marketing performance not only looks at financial gain, but also considers good relationships with customers, positive contributions to society, and efforts to maintain environmental sustainability. This creates long-term value for the company and reflects a commitment to the overall development of the company. Sustainable marketing can contribute to a company's sustainability not only through everyday practices that minimize environmental impact, but also by implementing new policies and strategies to support the broader concept of corporate sustainability as a fundamental part of the entity's economy. Research on the implementation of triple botton line and sustainable marketing performance is carried out with a qualitative approach using literature review methods including research results then analyzing them carefully and in depth in order to get results that are in accordance with the expected goals
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Asraf, Asraf, and Nofal Supriaddin. "Triple Bottom Line on Business Performance: Examining the Moderating Role of Managerial Competencies." Indo-Fintech Intellectuals: Journal of Economics and Business 4, no. 5 (2024): 1767–77. http://dx.doi.org/10.54373/ifijeb.v4i5.1809.
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This study evaluates the influence of the Triple Bottom Line (TBL) dimensions Economic, Social, and Environmental on restaurant business performance in Kendari, as well as the role of managerial competency moderation. The results show that the three dimensions of TBL have a significant positive influence, with the Economic and Social dimensions directly improving performance, and environmentally friendly policies also play an important role. Managerial competence strengthens TBL's positive impact on business performance. These findings imply the importance of managerial competence in maximizing the benefits of TBL to support business sustainability holistically
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Venkatraman, Sitalakshmi, and Raveendranath Ravi Nayak. "Corporate sustainability: an IS approach for integrating triple bottom line elements." Social Responsibility Journal 11, no. 3 (2015): 482–501. http://dx.doi.org/10.1108/srj-11-2013-0136.
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Purpose – The purpose of this paper is to investigate the inter-relationships among three triple bottom line (TBL) outcomes of corporate sustainability, namely, corporate environmental performance outcome (CEPO), corporate social performance outcome (CSPO) and corporate financial performance outcome (CFPO), with the aid of an empirical study conducted in Australian businesses. The paper also aims to provide a roadmap for integrating sustainable business practices using information systems (IS) approach of continuous improvement lifecycle. Current business practices try to achieve economic, social and ecological goals independently as silos due to the individual operational challenges posed by each of these TBL principles. Design/methodology/approach – The research design mainly adopts a quantitative research methodology with data collected by means of a survey questionnaire that included both descriptive and exploratory flavour. The empirical study examines the relationships of TBL elements as perceived by 85 different Australian-based large, medium as well as small business organisations. The data collected were analysed by performing factor analysis on 21 items, resulting in three latent factors that were aligned to TBL outcomes and the correlations among them were analysed to assess their inter-relationships. Findings – The results of the study report weak and positive relationships existing between the TBL elements, with insights gained through the study leading towards useful implications that are well-supported by the qualitative feedback. The empirical study has also resulted in providing practical recommendations and an implementation framework consisting of a four-step roadmap with the participation of quality circles within an IS approach. Practical implications – The study focuses on inter-relationships and integration of TBL elements in Australian businesses. This could be extended to other businesses in different countries. The proposed roadmap with a continuous improvement cycle of system implementation steps facilitates any organisation to adopt an incremental integration of the social responsibility and environment protection practices within its core business operations for achieving corporate sustainability. Originality/value – While most of the TBL studies conducted worldwide focus on predominantly assessing large organisations towards responsible and sustainable business practices, this paper considers large, medium and small businesses. The research methodology adopted in this study as well as the proposed IS approach with quality circles add value to a growing body of literature with a recent increasing focus on integrated approaches for corporate sustainability.
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Nogueira, Elisabete, Sofia Gomes, and João M. Lopes. "Triple Bottom Line, Sustainability, and Economic Development: What Binds Them Together? A Bibliometric Approach." Sustainability 15, no. 8 (2023): 6706. http://dx.doi.org/10.3390/su15086706.
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The importance given to sustainable development paved the way for the development of the triple bottom line (TBL) concept. TBL is vital for the assessment of nations’ economic development (ED) beyond traditional economic measures. Despite this relevance, few studies still seek to deepen our understanding of the interaction between TLB and ED. Thus, this bibliometric study aimed to analyse the relationship between TBL, sustainability, and ED, adding business strategy concepts such as competitiveness, decision making, planning, and performance. We intended to reinforce the extension of TBL’s dominant rhetoric to sustainable ED. The results revealed the relationship between TBL and ED and allowed the identification of four clusters, from which a theoretical–conceptual model of the theory and application of TBL to achieve ED was formulated. This model can be adopted for the consolidation of ED through the TBL framework and as a tool to support business strategy related to obtaining competitive advantage; decision making; planning; and stimulating economic, social, and environmental performance.
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Khan, Noor Ullah, Ateeq-ur-Rehman Irshad, Adeel Ahmed, and Amira Khattak. "Do organizational citizenship behavior for the environment predict triple bottom line performance in manufacturing firms?" Business Process Management Journal 27, no. 4 (2021): 1033–53. http://dx.doi.org/10.1108/bpmj-01-2021-0007.
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PurposeOrganizational citizenship behavior for the environment (OCBE) is vital for manufacturing firms' ability to improve their triple bottom line (TBL) performance. This study's objective was to examine the direct relationship between three OCBE key dimensions, i.e. eco-initiatives (EIs), eco-civic-initiatives and eco-helping (EH) and TBL performance, i.e. economic (ECOP), social (SOP) and environmental (ENP).Design/methodology/approachThe quantitative design was used based on the positivist approach. A sample of 350 manufacturing firms was targeted using random probability sampling via a survey questionnaire. The data were analyzed through the structural equation modeling (SEM) technique employing AMOS 24 software.FindingsResearch findings confirmed a significant direct positive relationship between components of OCBE, i.e. EIs, eco-civic- initiatives and EH and TBL performance within ISO14001-certified Malaysian manufacturing firms.Research limitations/implicationsThis research presents vital implications for both managers and organizations. The findings revealed that the three OCBE key dimensions, i.e. (EIs, eco-civic-initiatives and EH) are essential for enhancing TBL performance (ECOP, SOP and ENP), respectively. Manufacturing firms should modify the traditional OCB toward pro-environmental OCBE to improve TBL performance.Originality/valueThis research focuses on the impact of OCBE key types, i.e. EIs, eco-civic-initiatives and EH on TBL performance (ECOP, ENP and SOP) dimensions among ISO14001-certified Malaysian manufacturing firms.
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Nogueira, Elisabete, Sofia Gomes, and João M. Lopes. "Financial Sustainability: Exploring the Influence of the Triple Bottom Line Economic Dimension on Firm Performance." Sustainability 16, no. 15 (2024): 6458. http://dx.doi.org/10.3390/su16156458.
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Triple Bottom Line (TBL) may be one of the best weapons in one of today’s biggest business challenges, achieving sustainability. Despite the importance of the economic dimension of TBL for companies’ competitiveness, financial sustainability remains undervalued in research and business management practises. Thus, there is a need to deepen the knowledge about the relationship between sustainable business practises and the economic performance of firms. This study aims to analyse the influence of the economic dimension of TBL on firm financial performance. Three multiple linear regression models were estimated by the generalised method of moments for a sample of 70,057 Portuguese companies grouped according to their size. The results reveal that the economic dimension of TBL influences the financial performance of companies in a positive way, both at the level of value creation and from the perspective of company continuity. The study uses accounting indicators as the representatives of the economic dimension of the TBL and its consideration in conjunction with the stakeholder theory. The use, monitoring, and evaluation of the financial indicators of value and continuity that translate the application of TBL in the financial performance of companies may lead them to achieve financial sustainability.
Dissertations / Theses on the topic "Triple Bottom Line (TBL) Performance"
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Morioka, Sandra Naomi. "O desafio da integração da sustentabilidade no sistema de mensuração de desempenho corporativo: contribuições de um estudo bibliométrico e estudos de casos." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-12122014-152518/.
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O termo sustentabilidade corporativa refere-se à capacidade de uma organização de sobreviver no longo prazo, mantendo-se (minimamente) lucrativa para que possa exercer suas atividades com cada vez menos impactos negativos ambientais e mais benefícios sociais. Considerando a lógica de que a empresa é aquilo que ela é capaz de mensurar, organizações sustentáveis demandam sistemas gerenciais de mensuração de desempenho que estejam alinhadas ao desenvolvimento sustentável. Assim, o presente estudo se propõe a discutir a seguinte pergunta de pesquisa: Como é inserida a sustentabilidade nos sistemas de mensuração de desempenho corporativos? Para isso, são propostos dois objetivos de pesquisa: (i) levantar os sistemas de mensuração de desempenho de sustentabilidade e explorar seus principais desafios; e (ii) explorar a importância relativa dada pelas empresas em relação aos indicadores de sustentabilidade. Para isso, a pesquisa conta com uma revisão sistemática da literatura e estudos de casos multissetoriais (um piloto e quatro exploratórios). A pesquisa traz evidências de que a temática de indicadores de sustentabilidade é ainda incipiente e pouco estruturada, com potencial de melhorar o aproveitamento da literatura já consolidada de sistemas de mensuração de desempenho. O estudo bibliométrico conta com (i) estatística descritiva, (ii) análise de redes de relacionamento (co-citação e palavras-chave) e (iii) análise de conteúdo a partir de uma amostra de artigos extraídos da base de dados ISI Web of Knowledge (Web of Science). Verifica-se que a literatura de indicadores de sustentabilidade aborda temáticas diversas, tais como vantagem competitiva, gestão de stakeholders e avaliação do ciclo de vida. Já os estudos de casos baseados em entrevistas semi-estruturadas permitiram o levantamento dos seguintes sistemas de mensuração de desempenho com incorporação de indicadores de sustentabilidade: sistema de avaliação de desempenho das áreas, sistema de avaliação de desempenho individual, indicadores para elaboração de relatórios internos e externos e sistema de avaliação inicial de projetos. Além disso, foram identificados fatores que interferem na prioridade dos indicadores de sustentabilidade: estratégia corporativa, pré-requisito; maturidade da questão e urgência. Dentre os desafios apontados pelas empresas, encontram-se a definição de indicadores para avaliar os benefícios sociais decorrentes das atividades da organização, a quantificação monetária de retorno de iniciativas ambientais e sociais e o engajamento dos colaboradores na sustentabilidade corporativa, independente da natureza das suas atividades. A pesquisa mostra que há benefícios na incorporação da sustentabilidade no sistema de mensuração de desempenho corporativo e que isso ainda tem potencial para ser abordado de forma mais sistemática, sem depender exclusivamente da iniciativa de determinados líderes. O papel desses atores para implantação de práticas sustentáveis na organização é fundamental e necessário, mas não suficiente, já que a sustentabilidade corporativa depende do engajamento de diversos stakeholders (internos e externos à organização), que podem ser influenciados pela cultura e pelos processos de negócios alinhados à lógica do desenvolvimento sustentável.<br>The term corporate sustainability refers to the ability of an organization to survive in the long term, keeping itself (minimally) profitable in order to conduct their activities with less negative environmental impacts and more social benefits. Whereas the logic that the company is what it is capable of measuring, sustainable organizations require performance management systems that are aligned to sustainable development. Thus, this study aims to discuss the following research question: \"How sustainability is embedded in corporate performance measurement systems?\" For this, it proposes two research objectives: (i) identify the sustainability performance measurement systems and explore their major challenges, and (ii) explore the relative importance given by companies in relation to sustainability indicators. So, the research has a systematic literature review and multisectoral exploratory case studies (one pilot and four exploratory). The research provides evidence that the theme of sustainability indicators is still incipient and unstructured, with the potential to improve the use of literature already consolidated on performance measurement systems. The bibliometric study is based on (i) descriptive statistics, (ii) analysis of extracted networks of relationships (co-citation and keywords) and (iii) content analysis of a given sample of articles extracted from ISI Web of Knowledge (Web of Science). It is found that the literature of sustainability indicators covers different topics such as competitive advantage, stakeholder management and life cycle assessment (LCA). The cases studies based on semi-structured interviews allowed the identification of the following performance measurement systems that incorporate sustainability indicators: performance evaluation of the areas; individual performance evaluation system; indicators for internal and external reports; and initial project evaluation system. In addition, factors influencing the priority of sustainability indicators have been identified: maturity of the issue, requirement, corporate strategy and urgency. Among the challenges faced by companies, there are the definition of indicators to assess the social benefits of the organization activities, the quantification of the monetary return of environmental and social initiatives and employee engagement in corporate sustainability, independently of the nature of their activities. Research shows that there are benefits in incorporating sustainability in corporate performance measurement system and it still has the potential to be addressed more systematically, without relying solely on the initiative of certain leaders. The role of these actors for implementing sustainable practices in the organization is essential and necessary, but not sufficient, since the corporate sustainability depends on the engagement of various stakeholders (internal and external to the organization), which may be influenced by the culture and the business processes aligned to the logic of sustainable development.
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De, Jong Stefan, and Peter Svensson. "Sustainable drivers and performance in Corporate Social Responsibility." Thesis, Linnéuniversitetet, Institutionen för marknadsföring (MF), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-35062.
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Purpose To determine sustainable Resource Based View drivers (RBV) (i.e. resources, capabilities) and motivation for the successful (i.e. positive Financial (FP) / Social Performance (SP)) implementation of Corporate Social Responsibility (CSR) in the strategies of top performing companies in regards to CSR. In addition to find out how these drivers are being nourished, developed and utilized in order to contribute to the sustainable development in companies. Design/ Methodology/ Approach Interviews are held with CSR-managers from top performing companies based on their engagement and performance in CSR. In addition, their Corporate Responsibility (CR) reports are observed in order to apply triangulation on the company’s engagement in CSR. Furthermore shall reports by third party organizations be observed to get multiple perspectives on the concept of CSR and Sustainability? Lastly an exclusive guest lecture at Linnaeus University is attended which provided insight on corporate partnership in regards to CSR from the point of view of a charitable organization. Findings The most important non-financial drivers of CSR and Sustainability are; knowledge flow, capabilities and competence. Knowledge can be acquired through active engagement with all the company’s stakeholders, especially by collaborating with universities and for example charitable organizations. Companies have invested in the training of top level management in their understanding of the importance of CSR and Sustainability. This is because the top level management is seen as the driving and deciding force within the company to engage in CSR and Sustainability. Some companies have invested research in the understanding of their stakeholders’ perceptions on Sustainability issues which they deem as most important. Delimitations/ Limitations This research investigates the non-financial drivers (i.e. sources and antecedents) of CSR and Suitability in order to invest in and develop the drivers with the purpose of further developing Sustainability. This research is primarily focussed on Swedish companies as they seem to be further advanced in this subject due to for example legislation and the fact that Sweden is one of the most prosperous countries in the world. The purpose of this research is not to generalize the findings, but to provide insight so other companies could learn and develop themselves further in their pursuit for Sustainability. Implications In order to develop Sustainability further companies need to create tighter collaborations with especially universities as the managers and business leaders for the future, but also other employees, are the students of today. Especially business students complain about the way their subject is being taught as it fails to thoroughly address current and future business problems. Furthermore the concept of Sustainability should be taught not only at universities but at high schools as well, because the society as a whole needs to collaborate to deal with the mega forces that await us in the not too distant future. Originality/ Value CSR finds itself in a cross-section in academic literature between different affecting disciplines. By combining the different disciplines the authors want to contribute to sustainable development and competitive advantage in CSR-strategies by examining top performing companies who are (perceived to be) well advanced in this subject. Previous research has primarily focussed on proving the relationship between implementing CSR and positive Financial Performance (FP) as the driver of CSR. Much less have other antecedents to CSR been investigated with purpose of further improving sustainable development.
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Argården, Björn My, and Farah Laith Abdulahad Kalian. "Sustainability Project Portfolio Selection Framework : Developing decision criteria with a TBL approach." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-297335.
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Sustainability is one of the main drivers today for change in the world, many organisations are trying to be sustainable in their own way. One of the ways to do this is to integrate sustainability, or the triple bottom line (TBL), in their decision-making. This study concerns developing decision criteria for an NPO operating within the recycling- and waste management sector, to be applied in a project portfolio selection framework. Thus, the purpose of the study is to support decision-making that will promote sustainability by developing decision criteria. Consequently, the main research question for the study is: which criteria assure project selection aligned with TBL? The decision criteria were developed by following the five-step approach for developing criteria by Tillman and Cassone (2012). The research is designed as a qualitative single case study and the research questions are answered by conducting semi-structured interviews. The study has shown that by combining TBL and the five-step approach, criteria were able to be developed promoting all three dimensions of TBL. However, combining TBL and the five-step approach did imply some changes and adjustments to the original five-step approach. Hence, the discussion provides an outline of a suggested framework that integrates the TBL approachinto the development of decision criteria and metrics.<br>Hållbarhet är en av de viktigaste drivkrafterna för förändring i världen idag och olika organisationer försöker vara hållbara på sitt eget vis. En strategi att göra detta är att integrera hållbarhet, eller triplebottom line (TBL), i sitt beslutsfattande. Denna studie handlar om att utveckla beslutskriterier för tillämpning i ett ramverk för projektportföljstyrning för en icke vinstdrivande organisation som arbetar inom sektorn för återvinning och avfallshantering. Syftet med studien är således att stödja beslutsfattande som främjar hållbarhet genom att utveckla beslutskriterier. Följaktligen är den huvudsakliga forskningsfrågan för studien: vilka kriterier säkerställer att val av projekt är i linje med TBL? Beslutskriterierna utvecklades genom att följa tillvägagångssättet för en femstegsmetod för att utveckla kriterier av Tillman och Cassone (2012). Studien är utformad som en kvalitativ fallstudie och forskningsfrågorna besvaras genom semistrukturerade intervjuer. Studien har visat att genom att kombinera TBL och femstegsmetoden utvecklades kriterier som främjar alla tre dimensioner av TBL. Att kombinera TBL och femstegsmetoden innebar dock vissa förändringar och justeringar av den ursprungliga femstegsmetoden. Diskussionen presenterar därför ett förslag på ett ramverk som integrerar TBL i utvecklingen av beslutskriterier och mätetal.
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Andic, Esen. "Building a Triple-Bottom-Line Based Sustainability Performance Measurement Framework: Three Essays." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468876018.
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David, Sigrén, and Prochnau Anja. "The Journey Towards Sustainable Tourism : A Case Study About Gotland’s Cruise Quay Project." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298269.
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The decision has been made: The new cruise-ship quay in Visby will soon be an essential part of the Swedish island Gotland. This can be a great deal not only in regard to Gotland’s Vision 2025 and its citizens but also for Gotland as a tourist destination and its sustainable tourism development. Therefore, the aim of this study was to explore which sustainable considerations and goal settings Gotland’s municipality emphasised in the decision process of construction a new cruise-ship quay in Visby. Besides, we intended to raise awareness of discussing the cruise project from a sustainable tourism development perspective. This study explored the decision process through an overarching sustainability lens with the help of the triple bottom line (TBL) concept. The analysis was based on a triangulation of protocols and reports, meetings and semi-structured interviews with different key actors. This study contributes to the existing tourism literature by adopt the TBL concept on a political setting. The empirical contribution was to better understand and explain the results normally used by organisations from a broader, more holistic sustainable tourism development perspective. An overall conclusion from our study is that the planning and decision process for building a cruise quay in Visby has left residents not involved in the industry with split reactions. The case study reveals that public participation and public information throughout the decision process is essential to the public legitimacy.
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Nilsson, Marie, and Linda Spets. "Hållbarhetsredovisning - bidrar Global Reporting Initiatives riktlinjer till hållbar utveckling?" Thesis, Karlstads universitet, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43721.
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Vi lever i ett samhälle där arbete för en hållbar utveckling uppmärksammas allt mer. Företag kan påverka samhället och miljön omkring dem både positivt och negativt. Genom en hållbarhetsredovisning kan företagen att redovisa sin påverkan på sin omgivning. En hållbarhetsredovisning är en sammanställning över företagets ekonomiska, miljömässiga och sociala effekter. Global Reporting Initiative (GRI) är en organisation och de tillhandahåller världens mest använda riktlinjer för upprättandet av hållbarhetsredovisningar. Uppsatsens syfte är att skapa en djupare förståelse för om GRI:s riktlinjer för upprättandet av hållbarhetsredovisningar bidrar till hållbar utveckling i företagen. Den teoretiska referensramen innehåller relevanta teorier och begrepp som förklarar varför företag upprättar hållbarhetsredovisningar, samt en sammanfattning av GRI:s riktlinjer. För att besvara uppsatsens syfte och frågeställningar har kvalitativa semistrukturerade telefonintervjuer använts för att samla in data. I urvalet av respondenter har vi använt oss av ett målstyrt urval och kontaktat den person som är ansvarig för hållbarhetsrelaterade frågor och/eller upprättandet av hållbarhetsredovisningen i respektive företag. Alla tillfrågade företagen upprättar sin hållbarhetsredovisning enligt de senaste riktlinjerna utgivna av GRI. Data som samlats in har analyserats med hjälp av tidigare forskning och teorierna i den teoretiska referensramen. Slutsatsen visar att GRI:s riktlinjer kan vara komplicerade att använda i företag som är verksamma inom andra branscher än tillverkningsbranschen men att riktlinjerna bidrar till hållbar utveckling i företagen.
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Eidberg, Christopher, and Karin Emilsson. "Vad är hållbarhetsredovisning? : En kartläggande litteraturstudie." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-81468.
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Företag som upprättar så kallade hållbarhetsredovisningar har blivit allt vanligare. Dock råder det inom forskningen på området en oenighet om vad hållbarhetsredovisning egentligen är. En mängd olika begrepp används om vartannat och några klara definitioner finns inte fastlagda. Syftet med denna studie är därför att göra en kartläggning av de olika begrepp som används inom den globala, akademiska hållbarhetsredovisningslitteraturen för att utreda innebörden av dessa begrepp samt för att utreda hur dessa begrepp förhåller sig till varandra. Studien genomförs med hjälp av en litteraturstudie där 12 artiklar väljs ut genom ett intensitetsurval och sedan analyseras och jämförs med varandra. Resultatet av detta blir en kartläggning där de olika begreppens betydelse och inbördes relationer utrönas. Studien mynnar ut i fastläggandet av fem stycken huvudbegrepp inom området; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA och environmental accounting som tillsammans kan anses representera huvuddragen för vad hållbarhetsredovisning egentligen är.<br>Companies claiming to be accounting for sustainability are becoming more and more common. However, within the research on the area there are some disagreements regarding what accounting for sustainability really is. A large quantity of terms and concepts are being used interchangeably and there are no clearly established definitions. The purpose with this study is therefore to constitute an investigative screening on the different terms and concepts used within the global, academic, sustainability accounting literature to investigate the meaning of these terms and concepts and also investigate how these terms and concepts are relating to each other. The study is conducted by performing a study of literature where 12 articles are chosen with the help of an intensity sample. Thereafter the articles are analyzed and compared. This results in a clarification of the meaning of the terms and concepts, and of the internal relations in between them. The study leads to the establishment of five main terms and concepts within the area; sustainability reporting/accounting, TBL reporting/accounting, CSR reporting, FCA and environmental accounting that together can be seen to form a foundation of what accounting for sustainability really is.
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Nordström, Jenny, and Zandra Cederqvist. "Hållbarhetsredovisning : fyra bankers ekonomiska påverkan." Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1465.
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Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på. Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan? Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats. Den teoretiska referensramen som uppsatsen har utgått ifrån är CSR , ett begrepp som beskriver de tre ansvarsområdena ekonomi, socialt och miljö. Dessa tre områden är i grunden TBL (tripple bottom line). En stor del av teoridelen består av GRI:s riktlinjer och ramverk som även de bygger på TBL:s tre byggstenar.
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Srivastava, Rohini. "Integrating Financial, Environmental and Human Capital -the Triple Bottom Line- For High Performance Investments in the Build Environment." Research Showcase @ CMU, 2018. http://repository.cmu.edu/dissertations/1157.
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Residential and commercial buildings account for almost 40 % of total U.S. energy consumption and U.S. carbon dioxide emissions (Pew Center, 2009). Nearly all of the greenhouse gas (GHG) emissions from the residential and commercial sectors can be attributed to energy use in buildings, making high performance energy efficient buildings central to addressing diminishing resources and transitioning to a green economy. However, energy efficiency in buildings receives inadequate attention because first least cost decision-making as opposed to life cycle cost analysis (Romm, 1999). When life cycle analysis is used, it typically captures only the ‘hard’ financial cost benefits of operational energy and maintenance savings, but rarely includes environmental capital or human capital savings. This thesis proposes an empirical approach to triple bottom line calculations that integrates the economic, environmental and human cost benefits to accelerate investments in high performance building technologies. The development of a new methodology for capital expenditures in investments in the built environment can provide compelling arguments for decision makers and encourage the widespread adoption of high performance building technologies. In the first bottom line, this research quantifies the ‘financial’ or capital costs and benefits of high performance building investments, by broadening the category of associated benefits beyond energy savings from an investment (Birkenfeld et al., 2011). Traditionally, building investment decisions are made using a value engineering approach, which is driven by the agenda of cost reduction rather than valuing the benefit of different alternatives. Using net present value (NPV) and return on investment (ROI) indices, well-known in financial practices, the first bottom line calculation in this thesis moves away from a ‘first least cost’ to a life cycle approach to account for multiple non-energy financial benefits that can directly be quantified for the building decision maker. To advance a second bottom line that can be translated into Corporate Sustainability Reporting, the thesis provides a methodology for capturing the environmental benefits of reducing electricity demand related to carbon, air quality and water resources. These calculations are based on three levels of information - electricity fuel sources and power plant quality, the respective air pollution and water consumption consequences, and emerging valuation incentives for pollution reduction. The methodology focuses on critical greenhouse gases CO2, CH4; SOx, NOx, as well as particulates and water use, for three global scenarios – an emerging economy such as India, a country with mid-level sustainability goals such as the US, and a leading economy with low carbon growth goals such as the EU - in order to represent the range of environmental impacts of electric energy use. The capital saved by avoiding the environmental impacts of electricity use based on fuel source and mix can thus be added to each kilowatt-hour of electricity saved in a second bottom line calculation. To advance the third bottom line, this thesis engages a methodology for measuring and quantifying human benefits from building investments based on ongoing development of CMU CBPD's BIDS toolkit. The methodology is built on the field and laboratory research findings that link high performance building design decisions to human health and individual and organizational productivity. This thesis advances an approach to handling the third bottom line calculations, including an approach to establishing baselines, applying a broad base of laboratory and field findings. Given first cost data from vendors, first bottom line simple paybacks for 12 energy retrofit measures ranges from 2-20 years - with energy and facility management savings. When the environmental benefits are included, simple paybacks were accelerated to 1.5-18 years. Most strikingly, when human benefits are included - from reduced headaches and absenteeism to improved task performance or productivity - paybacks for investments in energy efficiency in US offices are often less than 1 year. To support the validity and reliability of results, both quantitative and qualitative methods were used to validate how Triple Bottom Line (TBL) cost benefits might impact and shift decision-making patterns from a least-first-cost approach to an approach that includes TBL information. Field testing of the potential influence on decision makers to move beyond first-cost decision-making to support investments in high performance, energy efficient technologies revealed the positive impact of Triple Bottom Line accounting for decision makers (p<0.05). The introduction of triple bottom line accounting for decision-makers in the built environment may be the most critical catalyst for investments in building energy improvements.
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Andersson, Sanna, and Christine Tigerstrand. "Nyckelt till hållbarhet : En fallstudie i den praktiska användningen samt nyttan med hållbarhetsnyckeltal." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-17024.
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Syfte: Syftet i denna studie uppkom ur vårt intresse för nyckeltalsanvändning inom ett relativt nytt område som hållbarhet. Vi läste på om hållbarhetsnyckeltal och ur denna tidigare forskning inom ämnet så blev vårt syfte att skapa en ökad förståelse kring den praktiska användningen samt nyttan med hållbarhetsnyckeltal, med avseende på TBL-modellen. Metod: Studien bygger på en kvalitativ forsningsmetod inom vilken personliga intervjuer har utförts på fem fallföretag. Intervjuerna spelades in och sedan jämfördes samt analyserades resultatet av dessa med det teoretiska ramverket inom studien. Resultat & slutsats: Studien har visat på vilken praktisk användning samt nytta hållbarhetsnyckeltal har eller skulle kunna ha för företag eller organisationer. Studien har därutöver också visat på att företag och organisationer aktivt talar om hållbarhet samt att hållbarhetsfrågor är integrerade i den dagliga verksamheten.
Books on the topic "Triple Bottom Line (TBL) Performance"
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Kenway, Steven. Triple bottom line reporting of sustainable water utility performance. Awwa Research Foundation, 2007.
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R, Lane Malcolm, and Martin Julia H. 1962-, eds. Triple bottom line risk management: Enhancing profit, environmental performance, and community benefits. J. Wiley, 2001.
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Howe, Carol, Steven Kenway, and Shiroma Maheepala. Triple Bottom Line Reporting of Sustainable Water Utility Performance. American Water Works Association, 2007.
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Kenway, S., and S. Maheepala. Triple Bottom Line Reporting of Sustainable Water Utility Performance. IWA Publishing, 2008.
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Bowden, Adrian R., Julia H. Martin, and Malcolm R. Lane. Triple Bottom Line Risk Management: Enhancing Profit, Environmental Performance, and Community Benefits. Wiley & Sons, Incorporated, John, 2008.
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Anderson, James L., Christopher M. Anderson, Jingjie Chu, Jennifer Meredith, Frank Asche, and Gil Sylvia. The Fishery Performance Indicators: A Management Tool for Triple Bottom Line Outcomes. Public Library of Science, 2015. https://doi.org/10.1596/23191.
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Moon, Jeremy. 2. The company level. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199671816.003.0003.
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‘The company level’ looks at the practice of corporate social responsibility (CSR), within companies. It considers four frameworks that companies use to identify and manage their responsibilities: Carroll’s CSR pyramid, the stakeholder model, the triple bottom line approach, and the shared value approach. It then looks at the practices companies engage in, which are distinguished by their respective spheres: community, workplace, marketplace, and environment. The issues of internal organization and integration of CSR are critical to the performance and impact of companies adopting CSR. But how do CSR companies assess and understand the impact of their CSR contributions? The growth of intra-organizational CSR staff indicates a need for appropriately prepared personnel.
Book chapters on the topic "Triple Bottom Line (TBL) Performance"
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Autio, Erkko, and Llewellyn D. W. Thomas. "Effective Mission Integration: A Triple Bottom Line Canvas for Impact Business Model Innovation." In Business Model Innovation. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-57511-2_6.
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AbstractWhile there is a growing consensus that firms should consider their social and environmental impact in addition to their financial performance, many find it difficult to integrate social and environmental impact missions with their profit mission. The mission integration challenge is particularly acute when the beneficiaries of the impact missions are not the same as the firm’s customers and when additional activities and resources are required for the intended impact to materialize. Yet, there are few business model design tools specifically designed to facilitate mission integration in impact business models. In this chapter we introduce a new tool developed for to support impact business model integration, the ‘Triple Bottom Line Canvas’ (TBLC). By supporting mission integration, the TBLC should help converting impact missions from profit drags (impact mission comes at a cost to profit) to profit drivers (impact mission drives profit).
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Dahlstrom, Robert Francis. "Sustainability principles and triple bottom line performance in supply chains." In Foundations of a Sustainable Economy. Routledge, 2021. http://dx.doi.org/10.4324/9781003010579-3.
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Vázquez-Pacho, Mariana, and Marielle A. Payaud. "Blended Value Proposition (BVP), Triple Bottom Line (TBL), Creating Shared Value (CSV) and Bottom of the Pyramid (BoP) Concepts." In Values in Contemporary International Business. Routledge, 2025. https://doi.org/10.4324/9781003541905-8.
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Bortolotti, Thomas, Stefania Boscari, Willem Grob, and Daryl Powell. "Synergies Between Industry 4.0 and Lean on Triple Bottom Line Performance." In IFIP Advances in Information and Communication Technology. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-43662-8_15.
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Backes, Jana Gerta, Rose Nangah Mankaa, and Marzia Traverso. "Drei Säulen der Nachhaltigkeit und Bewertungsansätze." In Elektromobilität. Springer Berlin Heidelberg, 2023. http://dx.doi.org/10.1007/978-3-662-65812-3_37.
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ZusammenfassungDie lebenszyklusbasierte Nachhaltigkeitsbewertung – das „Life Cycle Sustainability Assessment“ (LCSA) – ermöglicht die Bewertung sowohl positiver als auch negativer Auswirkungen von Produkten, beispielsweise Elektro-Autos, und Dienstleistungen über deren Lebenszyklus vom Ressourcenabbau bis hin zum „End of Life“. Die LCSA-Methode ergänzt die eindimensionale Ökobilanz oder ökologische Nachhaltigkeitsbewertung (Life Cycle Assessment – LCA) um die ökonomische Dimension der Lebenszykluskostenrechnung (Life Cycle Costing – LCC) und die Sozialbilanz (Social Life Cycle Assessment – S-LCA). Der Ansatz, anhand Ökologie, Ökonomie und Sozialem alle drei Ebenen der Nachhaltigkeit miteinander zu kombinieren, geht auf die „Produktlinienanalyse“ des deutschen Öko-Instituts zurück. Daraus abgeleitet wurde der weithin akzeptierte „Triple-Bottom-Line“ (TBL)-Ansatz, den Kloepffer und Finkbeiner in den Jahren 2008 bis 2011 in eine erste Definition für „Life Cycle Sustainability Assessment“ übersetzt haben. Das LCSA-Rahmenwerk, das seit 2008/2010 genutzt wird und das auf dem dreidimensionalen Nachhaltigkeitskonzept basiert, wird durch die folgende formale Gl. (37.1) beschrieben:
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Iyer, Karthik N. S., and Huyen Ngo. "Achieving Triple Bottom-Line Performance in Sustainable Supply Chains: Explicating the Role of Capabilities." In Developments in Marketing Science: Proceedings of the Academy of Marketing Science. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-10951-0_164.
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Bhattacharya, Prithwa, Samuel Ayertey, Roshan Panditharathna, and Maxwell Ayertey Banor. "Contributing to Environmental Sustainability Through Green Purchasing, Green Capabilities, and Triple Bottom Line Performance." In Contemporary Marketing Solutions. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-74657-4_9.
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Junaid, Muhammad, Sajid Nazir, and Mahmood Ali. "Role of Blockchain Technology Adoption between Sustainability Related Supply Chain Risks and Triple Bottom Line Performance." In Management for Professionals. Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-0699-4_11.
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Franchino, Marco. "Framework for Sustainability in Aerospace: A Proof of Concept on Decision Making and Scenario Comparison." In Lecture Notes in Mechanical Engineering. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-28839-5_74.
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AbstractAerospace is a large and growing industry currently dependent on fossil fuels. UK aviation has committed to achieving net zero emissions by 2050.In order for the UK aerospace sector to achieve the sustainability goals, it needs to use the latest technologies while making sure to minimise negative environmental impacts.Ongoing debates claims that the definition of sustainability and its assessment is vague. Companies struggle with quantifying the return on their sustainability investments and necessitate a methodology to aid decision making and quantify improvements against sustainability and profitability. For that reason, this investigation focused on defining a framework to assess sustainability for aerospace manufacturing following a triple bottom line (TBL): profit, people (social responsibility) and planet.The author surveyed a range of major aerospace businesses, including Airbus, BAE Systems, Boeing, GKN, Rolls-Royce and Spirit Aerosystems, who are all industrial partners at the University of Sheffield Advanced Manufacturing Research Centre (AMRC). These businesses are all working together to identify and solve the common challenges associated with sustainable manufacturing and contributed their thoughts to the development of this definition.Collected information has been integrated in a trade study framework that helps scenario comparison and decision making. Discrete Event Simulation (DES) has been used to test the methodology, defining and quantifying alternative scenarios. The framework developed in this study aims to help ensuring that aerospace companies remain profitable whilst also fulfilling the industrial Partners’ environmental and societal obligations.
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Elzeyadi, Ihab M. K. "Multi-Performance Spaces: Assessing the Impacts of an Innovative LEEDTM Platinum Educational Complex on the Triple Bottom Line." In Adaptive Architecture. Routledge, 2017. http://dx.doi.org/10.4324/9781315627113-5.
Full textConference papers on the topic "Triple Bottom Line (TBL) Performance"
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Silva, D. A. M. De, M. A. E. K. Jayasinghe, A. M. S. M. R. S. G. Bandara, et al. "Bush fires of central highlands of Sri Lanka: What is the triple bottom line." In International Conference on Fire Safety Engineering Research and Practice. Science Technology and Management Crescent Australia, 2024. https://doi.org/10.71427/icfserp2024/65.
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Bushfires, a type of wildfire, are becoming frequent events worldwide making their effective management a priority. The past years it has been observed that bushfires in the central highlands of Sri Lanka occur in higher frequencies and their impact is detrimental to communities. Bushfires in these areas are inevitable due to consequences of climate and weather patterns and flammable vegetation (Pine and Eucalyptus) introduced during re-forestation programs. Increased bushfires hazards are due to natural causes, such as lightings, or people either intentionally or unintentionally for example villagers setting fires to Savannas expecting fresh grass for cattle herds and clearing forests for slash and burning agriculture. Other reasons include hunters setting fires, usually in forest reserves, or campers and holidays makers ignoring windy season, along with dry weather when setting campfires and lighting cigarettes. The research locations, Haldummulla Divisional Secretariat Division (DS Division) of Badulla district and Imbulpe DS division of Rathnapura district were purposively selected based on the highest recorded bushfire incidents in recent years while these locations serve as important catchment areas and forest reserves. The scourge of bushfires in the central highlands of Sri Lanka is less attended reality causing irreversible damage to the ecosystem. Therefore, this current study aimed to investigate the context of sustainability concerning the triple bottom line (TBL) of social, economic, and environmental performance for utilities. Special emphasis was placed on community vulnerability, preparedness, and adaptation. A mixed methods approach was instrumental in data collection from 5 Grama Niladhari Divisions (GN Divisions) from each district. Participatory approaches including a transect walk, field observations, in-depth interviews with key informants and focus group discussions were used as primary data collection tools. Communities, houses, and farmlands within the high-risk areas are highly vulnerable to bushfire incidents annually. Community level adaptation strategies are limited and resilient building mechanisms, especially early warning systems are not in place.
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MELO, ISOTILIA COSTA, GEANDRA ALVES QUEIROZ, PAUL LEGER, and PAULO NOCERA ALVES JUNIOR. "Investigating and measuring small and medium enterprises (SMEs) performance in the context of digital transformation (DT): An approach encompassing the triple bottom line (TBL) of sustainability." In International Joint Conference on Industrial Engineering and Operations Management. International Joint Conference on Industrial Engineering and Operations Management, 2023. http://dx.doi.org/10.14488/ijcieom2023_abst_0033_37793.
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Algburi, Ahmed, Amal Abdulhussain Kuhait, and Fadel Al-Abedi. "Measuring the level of sustainable performance using the triple bottom line model (TBL) for agricultural economic units/applied research in the Iraqi company for seed production." In 2ND INTERNATIONAL CONFERENCE ON ENGINEERING AND SCIENCE TO ACHIEVE THE SUSTAINABLE DEVELOPMENT GOALS. AIP Publishing, 2024. http://dx.doi.org/10.1063/5.0199665.
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Abdullah, Zalinawati, Ahmad Ismail Mohd Anuar, Wan Maziah Wan Ab Razak, Nurul Aini Aziz, and Haslenna Hamdan. "The Triple Bottom Line (TBL) studies towards Sustainability Marketing." In 1st Economics and Business International Conference 2017 (EBIC 2017). Atlantis Press, 2018. http://dx.doi.org/10.2991/ebic-17.2018.47.
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Sarkar, Prabir, Sudarsan Rachuri, Hyo Won Suh, Kevin Lyons, and Ram D. Sriram. "A Measure of Product Sustainability Based on Triple Bottom Line." In ASME 2009 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/detc2009-87047.
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Sustainable societies require the use of sustainable products. Sustainability is generally expressed in terms of Triple Bottom Line (TBL) — people, planet, and profit. Products that are sustainable have positive effects and value for all the stakeholders. In this work, we propose different measures to assess sustainability of manufactured products with respect to TBL. The proposed measures should help designers to assess sustainability of design alternatives during the initial phase of design and point out ways to reduce the impact.
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Safi, Hashem, Ali Jaafar, and Ahmed Tarkh. "Influence of the Triple Bottom Line Theory on Sustainability Accounting: Case of Petroleum Sector in Iraq." In 4th International Conference on Administrative & Financial Sciences. Cihan University-Erbil, 2023. http://dx.doi.org/10.24086/icafs2023/paper.897.
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The purpose of this paper is to define the triple bottom line (TBL) theory and its key indicators, describe the theoretical foundation for sustainability accounting and sustainability reporting, and assess the impact of the TBL theory on sustainability accounting practices in businesses. As a result, the significance of research stems from the significance of sustainability as a major requirement of the modern business environment, as well as the significance of the entities' disclosure of their responsibility to society and the environment, and the effect on enhancing the entities' reputation, supporting their economic activities, and supporting their competitive advantage. The five-year financial statements of four petroleum corporations in Iraq's Kurdistan Region were examined. The researchers discovered a lack of reaction for oil sector plants in Iraq's Kurdistan Region to achieve a competitive advantage by accomplishing social and environmental responsibility for the facilities. The researchers conclude that the TBL theory helps to improve sustainability accounting by quantitatively disclosing the entity's social and environmental actions, and it can serve to raise the degree of awareness for the entity's management in order to meet legislative and stakeholder requirements.
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Mlimi, Palesa, Nita Sukdeo, and Sambil Charles Mukwakungu. "Correlation Between TQM and Triple Bottom Line (TBL): Perspectives from Construction Companies in Gauteng, South Africa." In 5th Asia Pacific Conference on Industrial Engineering and Operations Management. IEOM Society International, 2024. https://doi.org/10.46254/ap05.20240226.
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Bao, Han P., and Sundeep Bodapati. "Development of Sustainable Indicators for Products and Processes." In ASME 2011 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/detc2011-48273.
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Sustainable development is only a lofty goal as long as there is a lack of standard metrics and benchmark values to measure the performance of sustainable development. Measurement of sustainability has been articulated by researchers in several ways, but most definitions are based on the so-called Triple Bottom Line (TBL) approach i.e., with Economic (Profit), Environment (Planet) and Social welfare (People) objectives. Individual measures were proposed by many researchers for these dimensions of sustainability using various indicators. The focus of this paper is on manufacturing processes and products, as opposed to services and organizational entities, it is meant to test the hypothesis that there is a concise subset to the wide range of indicators so far identified in the literature which could be applied to manufacturing processes and products. We wanted to address three issues: 1- What kinds of indicators can be used; 2- How often have they been used or, in other words, how relevant are they? and 3- Are there other indicators which may have been missing? Our primary approach was to look for real case studies in which the authors clearly intended their products to be officially declared as sustainable. All together we found 106 case studies which fit the purpose of our study in the Environmental Product Declaration (E.P.D., http://www.environdec.com). EPD is an organization which provides relevant, verified and comparable information to meet various customers and market needs. The categories of products in EPD range from food and beverage products to textile, wood, chemical, non-metallic mineral, basic metals, fabricated metal, machinery and equipment, and office machinery and computers. Each case study in EPD was carefully assessed with regards to the three issues indicated above, and the final result was the formation of a new set of indicators which will be more suitable for manufacturing processes and products. This new set of indicators, perhaps better described as a filtered set of indicators, was used in a case study to compare the sustainability of a Cathode Ray Tube (C.R.T.) and a Liquid Crystal Display (L.C.D.) desktop computer. Both of these products have been extensively documented by Sony Corporation and the EPA. They provided substantial quantitative data which enhance the validity of our own study. One other tangible result of our study was the determination of a “Sustainable Threshold“ for various products based on the 106 case studies indicated above. We wanted to submit the proposition that an aggregated score determined as indicated in our work can serve as a reliable measure for sustainability.
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Saiprasad, Nithya, Akhtar Kalam, and Aladin Zayegh. "Comparative Study of Optimal Sizing of Renewable Energy System and Triple Bottom Line (TBL) Analysis for a University in Australia." In 2018 Australasian Universities Power Engineering Conference (AUPEC). IEEE, 2018. http://dx.doi.org/10.1109/aupec.2018.8757965.
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Bell, Jennifer. "Interlinking Engineering and Social Performance into Sustainability Using the Triple Bottom Line Principal." In Unconventional Resources Technology Conference. American Association of Petroleum Geologists, 2014. http://dx.doi.org/10.15530/urtec-2014-1934969.
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