Gotowe bibliografie tematyczne / Triple-Bottom-Line-Concept

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Gotowa bibliografia na temat „Triple-Bottom-Line-Concept”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

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Artykuły w czasopismach na temat "Triple-Bottom-Line-Concept"

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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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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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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Listanti, Ruri Virginia, Dinny Nurhayati Fadillah, and Rina Destiana. "Triple Bottom Line Study: Sustainability, Technology Utilization, and Social Media Effectiveness in MSMEs: A Case Study of MSMEs in Cirebon Regency." Indonesian Journal of Advanced Research 3, no. 7 (2024): 951–62. http://dx.doi.org/10.55927/ijar.v3i7.10123.

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Micro, Small and Medium Enterprises are a business unit that dominates the activities of the current economic sector, so its sustainability needs to be considered. Along with its development, business actors are required to not only pay attention to profits, but also to pay attention to the environment and society. This is in line with the Triple Bottom Line (TBL) concept which has a tendency to measure business sustainability through three approaches, namely economic, environmental and social. This research was conducted to examine whether the Triple Bottom Line concept has been widely carrie

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Sandy, Sandy, Murtafia Murtafia, and Gina Lucita. "Management of Tourism Villages Using the Triple Bottom Line Concept." Jurnal Ad'ministrare 9, no. 2 (2022): 679. http://dx.doi.org/10.26858/ja.v9i2.41720.

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Tourism villages have emerged as a viable option for local economic development and community welfare. As a result, the development of tourist villages has become a national initiative. The purpose of this research is to examine the accomplishments of a tourist village's management using the triple bottom line concept. Nonongan Selatan Tourism Village in North Toraja Regency and Kolesawangan Tourism Village in Tana Toraja Regency were chosen as research sites. The data for this study was gathered using a qualitative method, including interviews, observation, and document analysis. The findings

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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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Belas, Jaroslav, and Katarina Zvarikova. "Triple bottom line of the CSR concept and its reporting." SHS Web of Conferences 129 (2021): 07001. http://dx.doi.org/10.1051/shsconf/202112907001.

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Research background: The global situation is alarming. Many scholars, politicians, non-profit organizations and journalists worldwide remind of these arising problems. Sustainability seems to be the only solution, and also many companies try to do their best to contribute to this issue. Purpose of the article: CSR is considered a valuable tool in many fields – profit, stakeholders, and environmental dimensions. All these dimensions are characterized by their specifics, but it is proven that CSR positively impacts all of them. But the frequent problem is that although the companies are aware of

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Mahoney, Mary, and Jenny-Lynn Potter. "Integrating health impact assessment into the triple bottom line concept." Environmental Impact Assessment Review 24, no. 2 (2004): 151–60. http://dx.doi.org/10.1016/j.eiar.2003.10.005.

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Widyaningrum, Anastasia Yuni, and Yuli Nugraheni. "Perempuan dan pemaknaan triple bottom line di kawasan mangrove surabaya." Jurnal Studi Komunikasi (Indonesian Journal of Communications Studies) 3, no. 3 (2019): 444. http://dx.doi.org/10.25139/jsk.v3i3.1588.

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Mangrove area identically are slum because they are located in river estuaries with unplanned environmental management. Not so with the mangrove area at Gunung Anyar Tambak Surabaya. Women in this region actively carry out nature conservation and protect the environment so that they are well preserved. This research was conducted with the aim to find out how women interpret the triple bottom line concept as a pillar of Corporate Social Responsibility implemented by the National Electricity Company of East Java. Data was collected by FGD, interviews and also environmental observations. Phenomen

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Putra, I. Gusti Bagus Ngurah Panji, and Gde Deny Larasdiputra. "PENERAPAN KONSEP TRIPLE BOTTOM LINE ACCOUNTING DI DESA WISATA PELAGA (STUDI KASUS PADA KELOMPOK USAHA TANI ASPARAGUS)." KRISNA: Kumpulan Riset Akuntansi 11, no. 2 (2020): 129–36. http://dx.doi.org/10.22225/kr.11.2.1419.129-136.

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Abstract The purpose of this research is to examine the application of the TBLA concept in Pelaga Tourism Village, with the asparagus farming group as the research subject. This study uses a survey method and all asparagus farmer groups are used as research respondents. The data collection techniques used are interview techniques and non-participant observation. The data obtained will be analyzed using qualitative descriptive analysis techniques. The results of this study are expected to be able to contribute ideas to related parties in this case is the asparagus farming group in Pelaga

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Rozprawy doktorskie na temat "Triple-Bottom-Line-Concept"

Holm, Pontus, Max Banfalvi, and Alex Berlin. "Why CSR is a win-win concept : An explanatory study of the impact of CSR (Corporate Social Responsibility) on the attractiveness towards an employer." Thesis, Linnéuniversitetet, Institutionen för marknadsföring (MF), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-96331.

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Background: The concept of CSR has become a more discussed topic in relation to employer attractiveness in recent years. Recent research pointed in the direction of CSR to be a vital tool to be utilised in order for employers to enhance their employer attractiveness. By implementing CSR within an organisations agenda, will initially increase the number of job applicants. However, employer attractiveness in relation to CSR was still treated as a generic term, and not divided into specific values. Therefore, the authors divided the values within employer attractiveness (Interest, Social, Econ

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Huang, Bin, Loukas Plas, and Nader Salam. "Exploring Prospective Entrepreneurial Engagement and Stakeholders’ Involvement in the Circular Economy : An Empirical Study on the Concept of Växjö Reuse Village." Thesis, Linnéuniversitetet, Institutionen för organisation och entreprenörskap (OE), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-56570.

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During the search for a thesis topic, the researchers established contact with a civil servant at Växjö Municipality in Sweden who introduced them to the prospective project of the Reuse Village as part of the city’s waste management plan to enhance circular economy. Hence, the researchers’ purpose for this thesis is to explore the determined values and stakeholders’ involvement linked to the engagement of entrepreneurs towards a circular economy. Moreover, a thorough explanation of the literature review is conducted including the environmental, economic and social sustainability, in addition

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Książki na temat "Triple-Bottom-Line-Concept"

Scanlan, Melissa K. Prosperity in the Fossil-Free Economy. Yale University Press, 2021. http://dx.doi.org/10.12987/yale/9780300253993.001.0001.

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This book provides a legal blueprint for creating alternate corporate business models that mitigate climate change, pay living wages, and act as responsible community members, including Certified B Corps and benefit corporations. With an emphasis on cooperatives, the book reveals the power and potential of cooperating as a unifying concept around which to design social enterprise achieving triple bottom-line results: for society, the environment, and finance. The book begins with the year 2020, considering it an inflection point when the world changed due to the spread of the novel coronavirus

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Części książek na temat "Triple-Bottom-Line-Concept"

Ragazou, Konstantina, Constantin Zopounidis, Alexandros Garefalakis, and Nikolaos Sariannidis. "Triple Bottom Line and Decision-Making: An Investigation into the Concept of Confluence." In Multiple Criteria Decision Making. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-78045-5_1.

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Böhler, Laura, and Marie-Christin Platz. "Doing Ordinary Things Extraordinarily Well: Illustrating the Concept of Triple Bottom Line and Integrity on the Case of Faber-Castell." In Humanistic Management in Practice. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-51545-4_7.

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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 sustainabili

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Pozzebon, Marlei, Paulina Arroyo, and Angela Fleury. "Sustainable Scorecard as an Actionable Framework for Managing Sustainability." In Corporate Environmental Management Information Systems. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-61520-981-1.ch025.

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This paper investigates how corporate sustainable practices can be supported by information management models and information and communication technology (ICT) applications. The empirical work is based on a single case study, a Brazilian company that is applying the concept of a sustainability balanced scorecard (SBSC) to put forward a triple bottom-line strategy. Our results suggest that (a) implementation and use of the SBSC, (b) integration of the triple-bottom line concept within the SBSC, and (c) the place occupied by the eco-efficiency indicator at the heart of the strategic map represe

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Priya, M. R. Suji Raga. "The Triple Bottom Line of Green Transitions." In Practice, Progress, and Proficiency in Sustainability. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-3985-5.ch011.

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This chapter investigates how economic, social, and environmental factors affect SDGs by 2030. How these aspects interact and effect each other is crucial to a sustainable future. This intricacy is explained by DEMATEL analysis. By systematically examining causal relationships between variables, DEMATEL reveals system drivers and effects. The authors utilise DEMATEL to discover the causal linkages between economic success, social equity, and environmental sustainability—the triple bottom line (TBL) framework's three pillars. This concept indicates that sustainable development balances economic

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Oliwa, Bartosz. "The Concept of the Triple Bottom Line as a Link Between Sustainability and CSR." In Advances in Business Information Systems and Analytics. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-6788-3.ch001.

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The purpose of the chapter is to present the definition, historical background, and core elements of the concept related to sustainability, corporate social responsibility, and the triple bottom line. Common relationships and the differences between these concepts were indicated on the basis of the gathered information scattered in the scientific literature. The empirical part of the chapter allows the assessment of whether the enterprises really refer to the concepts known in the literature. It also presents an assessment of the stage of business today, referring to the business sustainabilit

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Oliwa, Bartosz. "The Concept of the Triple Bottom Line as a Link Between Sustainability and CSR." In Research Anthology on Developing Socially Responsible Businesses. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-5590-6.ch098.

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Caraiani, Chirața, Camelia I. Lungu, Cornelia Dascălu, and Florian Colceag. "The Triple Bottom Line (TBL) Approach From the Accounting and Performance Measurement Perspective." In Operations and Service Management. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3909-4.ch037.

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For the sustainable development of an entity, the strategy and the value creation cannot be analyzed in purely financial terms. Corporations must apply the principle of balanced development through disclosing economic, environmental and social combined aspects. Sustainability reports are sometimes known as Triple Bottom Line (TBL) reports or Triple P (people, planet and profit). A well-known example is the concept of multidimensional performance evaluation focused on the TBL theory. This chapter per the authors presents the fundamental concepts used in TBL reporting practice, ensuring a unifor

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Akinrinde, Ibukunoluwa J., Opeyemi Aromolaran, Sodiq T. Arogundade, and Peripaul O. Onuoha. "Public-Private Partnership (PPP) in Agricultural Research Financing in Nigeria." In Emerging Technologies and Marketing Strategies for Sustainable Agriculture. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-4864-2.ch008.

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The broad objective of this chapter is to underscore the importance of collaborative PPP in agricultural research financing. The specific objectives are to reveal Nigeria's comparative advantage in agriculture, reveal how Nigeria's comparative advantage in agriculture could be transformed into Michael Porter's concept of competitive advantage through Albert Hirschman's unbalanced growth strategy, and initiate a triple bottom-line approach to agricultural research financing. To achieve the last objective, the United Nations Global Compact (UNGC) members' account balances of firms in Nigeria wer

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Gallardo-Vázquez, Dolores, and Juan de la Cruz Sánchez-Domínguez. "Analysis of Entrepreneurial Dynamics in Spain." In Handbook of Research on Nascent Entrepreneurship and Creating New Ventures. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4826-4.ch005.

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Entrepreneurship is becoming one of Spain's economic driving forces. The Triple Bottom Line concept has gained notoriety in the last 30 years, creating a theoretical framework that justifies the measuring of the organizations' results not only economically, but also socially and environmentally, which has raised the awareness of the need to add Corporate Social Responsibility to the organizations' strategies. The goals of this study are to analyse the current state of entrepreneurship in Spain, to link entrepreneurship with CSR and to establish which aspects of CSR can be challenging for entre

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Streszczenia konferencji na temat "Triple-Bottom-Line-Concept"

Lan, Lan, Kristin L. Wood, and Chau Yuen. "Sustainable Design of Residential Net-Zero Energy Buildings: A Multi-Phase and Multi-Objective Optimization Approach." In ASME 2019 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/detc2019-97171.

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Abstract Zero energy building (ZEB) is an important concept for sustainable building design. This paper introduces a holistic design approach for residential net-zero energy buildings (NZEB) by adopting the Triple Bottom Line (TBL) principles: social, environmental, and financial. The proposed approach optimizes social need by maximizing thermal comfort time of natural cooling, and visual comfort time of daylighting. The environmental need is addressed by optimizing energy efficiency, and the financial need is addressed by optimizing life cycle cost (LCC). Multi-objective optimizations are con

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Veres, Edit, and Andrea Katalin Szabo. "THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CONSUMER BEHAVIOR � A COMPARISON OF ROMANIAN AND DUTCH CONSUMERS." In 10th SWS International Scientific Conferences on SOCIAL SCIENCES - ISCSS 2023. SGEM WORLD SCIENCE, 2023. http://dx.doi.org/10.35603/sws.iscss.2023/s04.28.

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From the CSR pyramid, which represents the triple bottom line of enviroment, society and corporate governance, it is important to emphasize the society aspect, which, from the perspective of businesses, refers to the consumer. Undoubtedly, consumer demand greatly influences the operation of companies. Therefore, in our research, we aim to gain insight into how consumers perceive corporate social responsibility. We are interested in understanding the level of awareness of the CSR concept among consumers, whether there is a clear understanding of corporate responsibility, and whether there is a

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Drakulevski, Ljubomir, and Leonid Nakov. "Strategic Determinants for Managing the Optimal Changes in the Model for Sustainable Growth." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00930.

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The prior importance of the concept of sustainability, as well as its prior developmental orientation, is one of the most challenging and prospective approaches to a more systematic and a less chaotic organizational and economic growth and development. With the process of launching the “New Global Reporting Initiative”, in August 2010, the awareness for a profound integration of the needed data and information on the model for sustainable growth emerged, consisting of a numerous initiative organizations, such as UN Global Compact and WWF, the Prince’s Accounting for Sustainable Projects, Inter

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