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Journal articles on the topic 'Triple bottom line'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Wilson, John P. "The triple bottom line." International Journal of Retail & Distribution Management 43, no. 4/5 (2015): 432–47. http://dx.doi.org/10.1108/ijrdm-11-2013-0210.

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2

Norman, Wayne, and Chris MacDonald. "Getting to the Bottom of “Triple Bottom Line”." Business Ethics Quarterly 14, no. 2 (2004): 243–62. http://dx.doi.org/10.5840/beq200414211.

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Abstract:In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom Line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimes contradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what is sound about the idea of a Triple Bottom Line is not novel, and (b) that what is novel about the idea is not sound. We argue on both conceptual and practical grounds that the Triple Bottom Line is an

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3

Wilson, Barbara Brown. "Before the “Triple Bottom Line”." Journal of Planning History 14, no. 1 (2014): 4–18. http://dx.doi.org/10.1177/1538513214529404.

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Ramadhani, Febrina Nur, and Dessy Ekaviana. "Circle bottom line: mengkonstruksi akuntansi sosial-lingkungan dalam bingkai spiritualitas." Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam 5, no. 1 (2020): 17–24. http://dx.doi.org/10.34202/imanensi.5.1.2020.17-24.

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Abstrak Tulisan ini mencoba untuk menyempurnakan konsep triple bottem line dengan menyusun kembali relasi antara dimensi triple P dan spiritualitas, yang kemudian dinamakan circle bottom line. Circle bottom line mencakup tiga dimensi yakni people (sosial), planet (lingkungan), profit (ekonomi) yang dilandasi dimensi spiritualitas dalam pengukurannya. Dimensi spiritualitas yang digunakan yakni spirit religius. Dalam hal ini adalah konsep Eco-Theology Islam yang mencakup tiga prinsip, yakni tawhīd (kesatuan seluruh makhluk), amānah-khalīfah (kejujuran-kepemimpinan), dan ākhirah (tanggung j

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Sari, Nur Astri, Yuni Shara, Sri Isnawati, and Novrys Suhardianto. "The Triple Bottom Line Accounting from Scientia Sacra Perspective." Riset Akuntansi dan Keuangan Indonesia 8, no. 1 (2023): 23–31. http://dx.doi.org/10.23917/reaksi.v8i1.20893.

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The purpose of this article is to analyze the concept of Triple Bottom Line Accounting in the perspective of Scientia sacra. The alignment of Triple Bottom Line accounting in the Scientia sacra perceptive is essential to deal with crises in all aspects of life in terms of carrying out corporate sustainability. Scientia sacra is the knowledge of reality that is at the heart of every revelation obtained through revelation and the intellectual intuition that envelops the hearts and minds of man. This article uses interpretative method. The concept of triple bottom line in Scientia sacra's perspec

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Campos, Fernanda Julio Barbosa, and Heidy Rodriguez Ramos. "Aplicação do Modelo Triple Bottom Line em um Hospital Público." Revista de Gestão Ambiental e Sustentabilidade 3, no. 1 (2014): 124–38. http://dx.doi.org/10.5585/geas.v3i1.148.

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7

Pava, Moses L. "A Response to “Getting to the Bottom of ‘Triple Bottom Line’”." Business Ethics Quarterly 17, no. 1 (2007): 105–10. http://dx.doi.org/10.5840/beq200717116.

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ABSTRACT:Wayne Norman and Chris MacDonald launch a strong attack against Triple Bottom Line or 3BL accounting in their article “Getting to the Bottom of ‘Triple Bottom Line’” (2004). This response suggests that, while limitations to 3BL accounting do exist, the critique of Norman and MacDonald is deeply flawed.

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8

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 interrelat

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9

Tullberg, Jan. "Triple bottom line - a vaulting ambition?" Business Ethics: A European Review 21, no. 3 (2012): 310–24. http://dx.doi.org/10.1111/j.1467-8608.2012.01656.x.

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10

Elkington, John. "ACCOUNTING FOR THE TRIPLE BOTTOM LINE." Measuring Business Excellence 2, no. 3 (1998): 18–22. http://dx.doi.org/10.1108/eb025539.

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11

Rubinstein, Robert. "A keynote: triple bottom line investing." International Journal of Business Performance Management 5, no. 2/3 (2003): 109. http://dx.doi.org/10.1504/ijbpm.2003.003272.

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12

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,

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13

Roy, Sudipta Sahar, and Sarbani Mitra. "Corporate Triple Bottom Line Reporting: An Empirical Study on the Indian Listed Power Companies." SDMIMD Journal of Management 6, no. 2 (2015): 33. http://dx.doi.org/10.18311/sdmimd/2015/2657.

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Triple Bottom Line (TBL) approach is a proactive step in providing increased transparency and a broader framework for decision making. In this paper, we have considered listed companies of Bombay Stock Exchange (BSE) comprising BSE 500 index as our population. Considering time and resource constraints, it was decided to restrict the survey to only power generating companies (15 units) among those 500 companies. Annual reports/corporate social responsibility/sustainability reports for these 15 numbers of listed power companies were reviewed. For measuring the extent of corporate triple bottom l

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14

Kim, Hyun-jung, and Ji-yoon Son. "A Study on Triple Bottom Line (TBL) Efficiency for Sustainable Operations of Airlines." Korean Review of Corporation Management 12, no. 4 (2021): 157–83. http://dx.doi.org/10.20434/kricm.2021.11.12.4.157.

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15

Hammer, Janet, and Gary Pivo. "The Triple Bottom Line and Sustainable Economic Development Theory and Practice." Economic Development Quarterly 31, no. 1 (2016): 25–36. http://dx.doi.org/10.1177/0891242416674808.

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The triple bottom line refers to economic, environmental, and social value of an investment and is related to the concept of sustainable development. The triple bottom line is increasingly salient to economic development related disciplines, yet the topic has received little attention within the field of economic development. This study offers three substantive responses to that gap. First, triple bottom line economic development is introduced and defined. Second, research regarding whether and how practitioners prioritize and engage in triple bottom line economic development is presented. Thi

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Omimi, Atu,. "Triple Bottom Line Accounting: A Conceptual Expose." IOSR Journal of Business and Management 13, no. 4 (2013): 30–36. http://dx.doi.org/10.9790/487x-1343036.

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GUPTA, ISHA, Nandita Mishra, and Deepak Tandon. "Triple Bottom Line: Evidence from aviation sector." International Journal of Business Ethics and Governance 3, no. 1 (2020): 97–104. http://dx.doi.org/10.51325/ijbeg.v3i1.32.

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In COVID-19 outbreak both the therapeutic benefit of slow economic activity on the skies and the planet, as well as the horrendous sufferings of our fellow countrymen emerged. They strike many people miserably sedated and anxious to do something to secure the future. The civil aviation is one of the worst hit sectors affected by coronavirus-induced lockdowns; revenue generation has been lowered as traffic demand has been halted in both domestic and international sectors, sending a strong signal that there is a need for a sustainability strategy. This chapter focuses on how the Triple Bottom Li

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Musgrave, Michael, David Sherman, and Elise DeGeorge. "Triple Bottom Line Benefits from Economic Development." Proceedings of the Water Environment Federation 2010, no. 2 (2010): 904–12. http://dx.doi.org/10.2175/193864710798285444.

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19

Krugel, Steve, Jack Warburton, Ian McKelvey, Reno Fiorante, and Tony Brcic. "Monetizing Triple Bottom Line; Beyond Black Art." Proceedings of the Water Environment Federation 2010, no. 16 (2010): 1625–36. http://dx.doi.org/10.2175/193864710798158706.

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20

Lee, Kerry Maree. "So What is the 'Triple Bottom Line'?" International Journal of Diversity in Organizations, Communities, and Nations: Annual Review 6, no. 6 (2007): 67–72. http://dx.doi.org/10.18848/1447-9532/cgp/v06i06/39283.

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21

Raar, Jean. "Environmental initiatives: towards triple‐bottom line reporting." Corporate Communications: An International Journal 7, no. 3 (2002): 169–83. http://dx.doi.org/10.1108/13563280210436781.

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22

Garmann-Johnsen, Niels F., Tom R. Eikebrokk, and Dag H. Olsen. "The Triple Bottom Line Co-creation Canvas." Procedia Computer Science 239 (2024): 322–29. http://dx.doi.org/10.1016/j.procs.2024.06.178.

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23

Tyrrell, Timothy, Cody Morris Paris, and Vernon Biaett. "A Quantified Triple Bottom Line for Tourism." Journal of Travel Research 52, no. 3 (2012): 279–93. http://dx.doi.org/10.1177/0047287512465963.

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24

Thomas, R., L. Brocklesby, A. Coleman, et al. "Triple bottom line: sustainability in amblyopia care." Eye 30, no. 8 (2016): 1029–30. http://dx.doi.org/10.1038/eye.2016.116.

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Księżak, Paulina, and Barbara Fischbach. "Triple Bottom Line: The Pillars of CSR." Journal of Corporate Responsibility and Leadership 4, no. 3 (2018): 95. http://dx.doi.org/10.12775/jcrl.2017.018.

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26

Glaser, John A. "Corporate responsibility and the triple bottom line." Clean Technologies and Environmental Policy 8, no. 4 (2006): 225–28. http://dx.doi.org/10.1007/s10098-006-0067-2.

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27

Himmelberger, Heather, and Andy Yang. "Maximize Asset Management's Triple‐Bottom‐Line Benefits." Journal AWWA 112, no. 1 (2020): 71–74. http://dx.doi.org/10.1002/awwa.1434.

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28

Ceballos-Hernández, Cristina, and Rafaela Alfalla-Luque. "The Triple Bottom Line in Language Tourism." Journal of Business 16, no. 1 (2025): 131–54. https://doi.org/10.21678/jb.2025.2481.

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The sustainable development of language tourism must be supported by the use of specific indicators capable of measuring the economic, social and environmental aspects related to the sector’s activity, in line with the Triple Bottom Line (TBL) concept. This is in line with Goal 12 of the Sustainable Development Goals (SDGs), which determines the importance of adequate reporting in these areas, allowing to manage, plan and monitor actions and results by stakeholders and companies. Given the need to determine specific indicators for this tourism, an analysis of high-impact scientific publicati

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Yudhistira, Bintang, I. Gusti Ngurah Agung Wiryanata, and Ni Made Sri Rukmiyati. "Implementation of the Triple Bottom Line Accounting Concept at Hotel X." Indonesian Journal of Banking and Financial Technology 2, no. 4 (2024): 247–62. http://dx.doi.org/10.55927/fintech.v2i4.11808.

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Environmental and social responsibility is a form of company commitment to the sustainability of tourism in the future. The company does not only focus on profit but also on people and planet, in accordance with the Triple Bottom Line concept. This study aims to determine the implementation of the Triple Bottom Line Accounting concept at Hotel X. This study uses qualitative descriptive analysis techniques and focuses on the scope of the implementation of the Triple Bottom Line Accounting concept in environmental, social and tourism responsibility activities. The data collection procedure is ca

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30

Cahyaningtyas, Fadilla, and Saluana Che Salleh. "Dive in the “Soul” of Corporate Social Responsibility Through the Philosophy of Tri Hita Karana." Jurnal Ilmiah Akuntansi dan Bisnis 19, no. 1 (2024): 32. http://dx.doi.org/10.24843/jiab.2024.v19.i01.p03.

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This study employs a qualitative research methodology to examine Corporate Social Responsibility (CSR) practices within the "Triple Bottom Line" framework, interpreted through the lens of "Tri Hita Karana." Utilizing secondary data from 2018 to 2023, the research finds that CSR aligns with Tri Hita Karana's core principles: Parhyangan (Connection with the Divine), Pawongan (Interpersonal Connections), and Palemahan (Harmony with Nature). Parhyangan manifests in spiritual engagement activities, including constructing worship facilities, Pawongan in initiatives benefiting local communities, and

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31

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

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32

Badria, Nuril, Eko Ganis Sukoharsono, and Lilik Purwanti. "Business sustainability and pentuple bottom line: Building the hierarchical pyramid of the pentuple bottom line." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 3 (2021): 123–31. http://dx.doi.org/10.20525/ijrbs.v10i3.1156.

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This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for m

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Supriyadi, Hery, and Nunung Ghoniyah. "Model peningkatan nilai perusahaan berbasis Triple bottom line CSR dan profitabilitas." Jurnal Riset Ekonomi dan Bisnis 15, no. 3 (2022): 209. http://dx.doi.org/10.26623/jreb.v15i3.5450.

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<p>Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh <em>Triple Bottom Line</em> CSR (<em>Corporate Social Responsibility</em>) terhadap nilai perusahaan. Penelitian ini juga bertujuan untuk mengetahui pengaruh profitabilitas sebagai variabel moderasi pada hubungan antara <em>Triple Bottom Line</em> CSR dan nilai perusahaan. Jenis penelitian yang dipakai adalah penelitian kuantitatif. Sifat penelitian menggunakan deskriptif <em>explanatory research</em>. Pemilihan sampel menggunakan metode <em>purposive sampling</em>.

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Yunina, Yunina, and Nur Fadillah. "PENGARUH KARATERISTIK PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN GOOD CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN TRIPLE BOTTOM 'LINE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2014-2016." Jurnal Akuntansi dan Keuangan 7, no. 1 (2019): 1. http://dx.doi.org/10.29103/jak.v7i1.1833.

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This study aimed to know the influence of company characteristics, ownership structure and good corporate governance on the disclosure of the Triple Bottom Line. The samples of this research were taken using purposive sampling based on certain criteria and the samples were 23 companies from a population of 45 companies. This study used multiple regression analysis with hypothesis testing using SPSS 17 for Windows. The results showed that leverage, Profitability, and foreign ownership did not have a significant effect on the level of triple bottom line disclosure, institutional ownership, owner

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McBride, Mary. "Triple Bottom Line by Design: Leading as if Life Matters." Design Management Review 22, no. 1 (2011): 6–14. http://dx.doi.org/10.1111/j.1948-7169.2011.00105.x.

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36

Kossek, Ellen Ernst. "Implementing organizational work–life interventions: toward a triple bottom line." Community, Work & Family 19, no. 2 (2016): 242–56. http://dx.doi.org/10.1080/13668803.2016.1135540.

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Kazancoglu, Yigit, and Yesim Deniz Ozkan-Ozen. "Sustainable disassembly line balancing model based on triple bottom line." International Journal of Production Research 58, no. 14 (2019): 4246–66. http://dx.doi.org/10.1080/00207543.2019.1651456.

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38

Arviana, Nana, and Masodah Wibisono. "THE EFFECT OF FUNDAMENTAL FACTORS ON TRIPLE BOTTOM LINE AND FIRM VALUE." Jurnal Riset Akuntansi Kontemporer 15, no. 1 (2023): 12–18. http://dx.doi.org/10.23969/jrak.v15i1.5474.

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Every company must set aside a portion of the profits because it has some responsibilities towards the environment and society. This research aims at finding clear evidence of the fundamental effect of the triple bottom line in mediating profitability, liquidity, and leverage on a company’s values. Manufacturing companies listed on the Indonesia Stock Exchange are the object of this research. The data were analyzed using path analysis with SPSS version 25 software. This finding showed that profitability, leverage, and liquidity did not affect the triple bottom line. On the other hand, profitab

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Fauziyah, Syalsa Bila, and Siti Kustinah. "Pengaruh Agency Cost Reduction, Sales Growth, Triple Bottom Line Terhadap Firm Value." Jurnal Riset Akuntansi dan Keuangan 11, no. 1 (2023): 97–106. https://doi.org/10.17509/jrak.v11i1.47404.

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Penelitian ini bertujuan untuk menguji pengaruh Agency Cost Reduction, Sales Growth, Triple Bottom Line terhadap Firm Value pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020. Sampel pada penelitian ini dipilih dengan menggunakan purposive sampling dan diperoleh 32 data yang telah memenuhi kriteria sampel. Metode analisis yang digunakan adalah Analisis Regresi Linear Berganda. Hasil penelitian ini secara parsial menunjukkan bahwa Agency Cost Reduction tidak berpengaruh signifikan terhadap Firm Value , Sales Growth tidak berpengaruh signifikan terhadap Firm Value,

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de Haan-Hoek, Joost, Wim Lambrechts, Janjaap Semeijn, and Marjolein C. J. Caniëls. "Levers of Control for Supply Chain Sustainability: Control and Governance Mechanisms in a Cross-Boundary Setting." Sustainability 12, no. 8 (2020): 3189. http://dx.doi.org/10.3390/su12083189.

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The rise of global supply chains as well as attention to the Triple Bottom Line provides organizations with new conditions and strategy paradoxes to be dealt with when it comes to sustainability in supply chain management. This study of a large multinational organization with a strong Triple Bottom Line focus provides a comprehensive analysis of the use of control and governance mechanisms in supply chain context. Through the Levers of Control framework, the application of these mechanisms both internally and across organizational boundaries is shown. The interplay between levers helps in deal

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Foo, Meow Yee, Kanagi Kanapathy, Suhaiza Zailani, and Mohd Rizaimy Shaharudin. "The impact of green purchasing capabilities and practices on firm sustainability." Asia Proceedings of Social Sciences 2, no. 1 (2018): 9–13. http://dx.doi.org/10.31580/apss.v2i1.269.

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 The Conceptual framework of this study consists of the three main hypotheses to examine and reflect the positive relationship between the green purchasing capabilities ( integration, intra-organizational, innovative, financial and manufacturing) and green purchasing practices (supplier selection, development, collaboration, and evaluation) on triple bottom line performance. (Environmental, economic and intangible performance). The results of the study revealed that green manufacturing, financial, intraorganisational, and integration capabilities have positive significant effects on gree

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Yee Foo, Meow, Kanagi Kanapathy, Suhaiza Zailani, and Mohd Rizaimy Shaharudin. "The Impact of Green Purchasing Capabilities and Practices on Firm Sustainability." Science Proceedings Series 1, no. 1 (2019): 16–21. http://dx.doi.org/10.31580/sps.v1i1.513.

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The Conceptual framework of this study consists of the three main hypotheses to examine and reflect the positive relationship between the green purchasing capabilities ( integration, intra-organizational, innovative, financial and manufacturing) and green purchasing practices (supplier selection, development, collaboration,and evaluation) on triple bottom line performance. (Environmental, economic and intangible performance). The results of the study revealed that green manufacturing, financial, intraorganisational, and integration capabilities have positive significant effects on green purcha

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Wahyuni, Sri, and Sutan Febriansyah. "Determinasi Triple Bottom Line Disclosure Terhadap Nilai Perusahaan dengan Profitabilitas dan Volatilitas Arus Kas Sebagai Pemoderasi dan Ukuran Perusahaan Sebagai Variabel Kontrol." Jurnal Akuntansi dan Keuangan 11, no. 1 (2023): 1. http://dx.doi.org/10.29103/jak.v11i1.8506.

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This study aims to examine the effect of The Triple Bottom Line (TBL) on firm value moderated by profitability and cash flow volatility. The two moderaing variables are controlled by firm size as a control variable. The sample was taken using a purposive sampling technique and the sample obtained was 43 companies that won Indonesia Corporate Social Responsibility Awards (ICSRA) 2021. This study used Moderated Regression Analysis (MRA). The result show that The Triple Bottom Line (TBL) and cash flow volatility have no effect on the value of the Indonesia Corporate Social Responsibility Awards (

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Gunasekara, K. R. H. L. "Impact of Sustainable Supply Chain Management Practices on Triple-Bottom-Line Performance of Manufacturing Sector in Sri Lanka." Kelaniya Journal of Management 13, no. 3 (2024): 28–55. https://doi.org/10.4038/kjm.v13i3.7806.

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This study focuses on identifying how sustainable supply chain practices impact Triple-Bottom-Line performance in the manufacturing sector in Sri Lanka. Moreover, the moderating effect of institutional pressure on the relationship between sustainable supply chain practices and triple-bottom-line performance was investigated. This study was carried out as a survey study and data was gathered using a structured questionnaire from relevant top managers in 100 large-scale manufacturing companies. Furthermore, data was analyzed employing PLS-SEM software. Results confirmed the significant positive

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Bellini, Marco, Sara Bianchi, Federica Zaccheria, and Nicoletta Ravasio. "Vegetable oils as Triple Bottom Line compliant lubricants." Tribology International 161 (September 2021): 107103. http://dx.doi.org/10.1016/j.triboint.2021.107103.

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46

Alhaddi, Hanan. "Triple Bottom Line and Sustainability: A Literature Review." Business and Management Studies 1, no. 2 (2015): 6. http://dx.doi.org/10.11114/bms.v1i2.752.

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Triple bottom line (TBL) and sustainability are two related constructs that are used interchangeably in the literature. A comprehensive review of the relevant literature was conducted and revealed an inconsistent use of the term sustainability. On the other hand, consistency in terms of referring to the three lines simultaneously is built into the structure of TBL as the construct is explicitly based on the integration of the social, environmental, and economic lines. The purpose of this paper is not to support an argument that favors the use of one term over the other, but to provide an overv

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Taylor, A. C., and T. D. Fletcher. "Triple-bottom-line assessment of urban stormwater projects." Water Science and Technology 54, no. 6-7 (2006): 459–66. http://dx.doi.org/10.2166/wst.2006.598.

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New guidelines have been developed and trialled in Australia to assist urban stormwater managers to assess options for projects that aim to improve urban waterway health. These guidelines help users to examine the financial, ecological and social dimensions of projects (i.e. the so-called “triple-bottom-line”). Features of the assessment process described in the guidelines include use of multi criteria analysis, input from technical experts as well as non-technical stakeholders, and provision of three alternative levels of assessment to suit stormwater managers with differing needs and resourc

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Miemczyk, Joe, and Davide Luzzini. "Achieving triple bottom line sustainability in supply chains." International Journal of Operations & Production Management 39, no. 2 (2019): 238–59. http://dx.doi.org/10.1108/ijopm-06-2017-0334.

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PurposeCompanies are increasingly challenged by sustainability-related supply chain risks. Research has developed linking supply chain sustainability priorities, practices and triple bottom line performance; however, risk is rarely included in these models. The purpose of this paper is to understand the link between sustainable supply chain strategies, practices and performance, and to test the importance of risk management practices in this relationship focusing on the product category level.Design/methodology/approachThe paper includes a survey of supply managers in four countries with 305 r

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Caldicott, Rodney W., Tania von der Heidt, Pascal Scherrer, Sabine Muschter, and Antonia Canosa. "Airbnb – exploring triple bottom line impacts on community." International Journal of Culture, Tourism and Hospitality Research 14, no. 2 (2020): 205–23. http://dx.doi.org/10.1108/ijcthr-07-2019-0134.

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Abstract:

Purpose This paper aims to purposely place community and its stakeholders at the forefront of an investigation of positive and negative social, economic and environmental impacts of the sharing economy in the specific context of Airbnb by drawing upon the triple bottom line (TBL) framework of sustainability. Design/methodology/approach A qualitative enquiry through a “scoping approach” with the search of relevant electronic databases identified a range of conceptual and empirical studies in the period from 2008 to 2018 informing a profile focussed on the triple bottom line impacts. Findings Th

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FRY, LOUIS W., and JOHN W. SLOCUM. "Maximizing the Triple Bottom Line through Spiritual Leadership." Organizational Dynamics 37, no. 1 (2008): 86–96. http://dx.doi.org/10.1016/j.orgdyn.2007.11.004.

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