Business Sustainability and the Triple Bottom Line: Considering the Interrelationships of People, Profit, and Planet

Smith, Marilyn M.

doi:10.1007/978-3-319-28543-6_23

Cited by 4 publications

(4 citation statements)

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“…Profit, planet, and people are all interconnected, and any decision made about one affects the others (Smith, 2016). Numerous academic researchers who have attempted to unravel the connections between profit, planet, and people have discovered that any action taken in support of the TBL has a significant impact on others.…”

Section: Sustainability Accounting Standards Board (Sasb)mentioning

confidence: 99%

Triple Bottom Line Reporting in Cambodia

Flores

2021

JAFESS

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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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Section: Sustainability Accounting Standards Board (Sasb)mentioning

confidence: 99%

Triple Bottom Line Reporting in Cambodia

Flores

2021

JAFESS

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“…In other words, the economic dimension can be a cumulative generation of money, measured using GDP, from a national perspective, or it can refer to generating earnings, from a corporate perspective [16,17]. In the short term, a firm may earn a profit by reducing costs or saving money.…”

Section: Sustainability Conceptmentioning

confidence: 99%

Sustainable Supply Chain Based on News Articles and Sustainability Reports: Text Mining with Leximancer and DICTION

Kim

2017

Sustainability

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Abstract:The purpose of this research is to explore sustainable supply chain management (SSCM) trends, and firms' strategic positioning and execution with regard to sustainability in the textile and apparel industry based on news articles and sustainability reports. Further analysis of the rhetoric in Chief executive officer (CEO) letters within sustainability reports is used to determine firms' resoluteness, positive entailments, sharing of values, perception of reality, and sustainability strategy and execution feasibility. Computer-based content analysis is used for this research: Leximancer is applied for text analysis, while dictionary-based text mining program DICTION and SPSS are used for rhetorical analysis. Overall, contents similar to the literature on environmental, social, and economic aspects of the triple bottom line (TBL) are observed, however, topics such as regulation, green incentives, and international standards are not readily observed. Furthmore, ethical issues, sustainable production, quality, and customer roles are emphasized in texts analyzed. The CEO letter analysis indicates that listed firms show relatively low realism and high commonality, while North American firms exhibit relatively high commonality, and Europe firms show relatively high realism. The results will serve as a baseline for providing academia guidelines in SSCM research, and provide an opportunity for businesses to complement their sustainability strategies and executions.

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“…Estas buenas prácticas, están definidas, mayormente a través de tres pilares denominados Triple Bottom Line, que abarca la equidad social, prosperidad económica y calidad del medio ambiente; esto involucra todo un desafío que consiste en facilitar la inversión, al tiempo que cuidan del medio ambiente, las personas y las comunidades (Smith, 2016). Dentro de un contexto educativo, los estudiantes forman la base de la sociedad futura, por lo que se encuentran influenciados por ciertas políticas y regulaciones de sus instituciones educativas.…”

Section: Introductionunclassified

Prácticas sostenibles y conciencia ambiental: Estrategias para la conservación del medio ambiente

Ochante-Ramos,

Riveros-Davalos,

Mamani-Mercado

2023

Koinonia

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Las prácticas sostenibles son acciones que pretenden minimizar el impacto negativo hacia el medio ambiente, la sociedad, economía, promoviendo así la conservación de los recursos naturales y equidad social. Se plantea como pregunta de investigación: ¿Cuáles son las estrategias que impulsan a la sostenibilidad? ¿Cómo podrían aplicarse estas al entorno educativo? Para enfrentar el desafío del cambio climático y promover la participación ciudadana en la protección del medio ambiente, es fundamental implementar una serie de acciones y estrategias. Según la revisión de la literatura realizada, los autores recomiendan: establecer un sistema de tarifa de recolección de residuos, fomentar la conservación de la naturaleza desde casa y en la escuela, realizar evaluaciones iniciales de los desechos generados, organizar actividades de educación y concientización, instalar dispositivos de ahorro de agua y captación de agua, y evaluar el uso de materiales que reduzcan el consumo de papel y otros recursos.

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Business Sustainability and the Triple Bottom Line: Considering the Interrelationships of People, Profit, and Planet

Cited by 4 publications

References 0 publications

Triple Bottom Line Reporting in Cambodia

Triple Bottom Line Reporting in Cambodia

Sustainable Supply Chain Based on News Articles and Sustainability Reports: Text Mining with Leximancer and DICTION

Prácticas sostenibles y conciencia ambiental: Estrategias para la conservación del medio ambiente

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