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Cannibals with Forks: The Triple Bottom Line of 21st Century Business. Gabriola Island, BC
Abstract
Editor's Note: John Elkington's new book, Cannibals with Forks: The Triple Bottom Line of 21st-Century Business, has been hailed as “practical, compassionate and deeply informed, a brilliant synthesis of his genius for cutting through the thicket of tough issues–in the world of business and sustainability–and producing elegant solutions that can be applied today” (Paul Hawken). We are pleased to have the opportunity to publish a selection from this award-winning book. In this discussion of partnerships, Elkington explores how effective, long-term partnerships will be crucial for companies making the transition to sustainability and offers approaches and examples of keen interest. Special thanks to Capstone Publishers, U.K., for their gracious cooperation.
... In the second stage, we used thematic coding (Clarke et al., 2015) to refine the first-order codes we identified in the previous stage into higher-level categories (Eisenhardt, 1989;Yin, 2014). We focused on mechanisms for handling environmental, social, and economic paradoxes, as these three pillars constitute sustainability's "triple bottom line" (Elkington, 1997). Through this process, we identified categories of mechanisms used by sharing ventures with different value focuses (environmental, social, or both) to respond to paradoxes in their business contexts. ...
... While researchers have begun to examine the paradoxical nature of the sharing economy (Belk et al., 2019;De Vaujany et al., 2020), there has been limited empirical examination of how sharing ventures address the paradox of doing good versus doing harm in their strategic decisionmaking. To address this research gap, we conducted interviews with 38 founders and managers of sharing ventures to explore how they deal with persistent tensions and contradictions related to the three pillars of sustainability (Elkington, 1997), including social, economic, and environmental issues. ...
... By providing a framework that categorises sharing ventures based on their values, we can avoid oversimplification and gain a deeper understanding of their decision-making processes and positioning within the sharing economy. Our findings reveal that sharing ventures make strategic decisions that aim to embrace the three pillars of sustainability while addressing legitimacy concerns related to the negative externalities of their digitally driven business models (Garud et al., 2022;Elkington, 1997). Our study shows that sharing ventures explicitly reference at least one of these three pillars in their strategic orientation to differentiate themselves as actors in the sharing economy. ...
This study investigates how sharing ventures address the paradox of doing good versus doing harm in their strategic decision-making. The doing good versus doing harm paradox refers to the difficulty of sharing ventures to balance the aim to benefit society and the environment while minimizing potential adverse effects. Understanding and addressing this paradox is crucial for promoting sustainable and responsible decision-making. Our thematic content analysis of 38 in-depth interviews with founders and senior managers of sharing ventures in four European countries finds that these ventures align along three distinct value focus types in their decision- making and use five mechanisms to conceal paradoxes related to balancing social/environmental and economic contradictions. By surfacing the importance of sharing ventures’ value focus and resultant mechanisms to deparadoxify, our findings provide insights into organisational paradox and the sharing economy, specifically the purposeful concealment of paradox as a counterintuitive choice for remaining actionable in decision contexts.
... Thus, the instrumental approach links business goals with societal values and is preoccupied with identifying the stakeholders involved in CSR and the dimensions related to CSR. Among the most popular frameworks in CSR research are Carroll's (1979) pyramid and Elkington's (1997) triple bottom line. Carroll's CSR pyramid categorises corporate responsibilities into four groups (economic, legal, ethical and philanthropic), recommending that a company should make profit, adhere to laws, be ethical and behave generously for the benefit of the society (Carroll, 1979). ...
... Carroll's CSR pyramid categorises corporate responsibilities into four groups (economic, legal, ethical and philanthropic), recommending that a company should make profit, adhere to laws, be ethical and behave generously for the benefit of the society (Carroll, 1979). The latter identifies CSR dimensions that are consistent to the economic, social and environmental principles of sustainable development and suggests that these guide company strategy and stakeholder management (Elkington, 1997). In this context, CSR activities may include donation to charities, environmental management system implementation, sustainable product development and management tactics to improve employee work-life balance. ...
... Critical reflection on corporate social responsibility in peer-to-peer accommodation Firstly, we attempt to answer what CSR activities may be implemented in the context of P2P accommodation. The dominant frameworks in CSR literature, which identify the dimensions relevant to hospitality CSR, are the triple bottom line approach (Elkington, 1997) and Carroll's (1979) CSR pyramid. The first suggests that a company should be a steward of the environment, society and the economy in line with the principles of sustainable development. ...
Purpose
This paper aims to provide a critical synthesis of the interface of corporate social responsibility (CSR) and peer-to-peer (P2P) accommodation to offer insights that contribute to theory and practice of CSR in hospitality.
Design/methodology/approach
By using key CSR models, this paper reflects on the nexus between CSR and P2P accommodation (with a focus on Airbnb) to identify opportunities and challenges with regard to CSR implementation in P2P accommodation and, thereby, progress the research agenda on the topic.
Findings
This contribution will hopefully enable policymakers to improve the accountability of stakeholders related to P2P accommodation in terms of the sector’s impacts on local communities while contributing to the progression of the research agenda on CSR in hospitality.
Research limitations/implications
Because this contribution is meant to be a “critical reflection paper”, the main purpose is to flesh out a commentary offering recommendations on how to account for CSR in relation to P2P accommodation and primarily Airbnb. As such, this paper aims to prompt future empirical research on the topic. Naturally, the major downside of this type of paper is the lack of an empirical approach.
Practical implications
This paper advances theory on hospitality-related CSR, enabling policymakers to improve the stakeholders’ accountability related to P2P accommodation in terms of the sector’s impacts on local communities.
Originality/value
Despite the increasing importance of CSR in hospitality, minimal academic attention has been paid insofar to CSR in the P2P accommodation sector. This inattention is surprising given the rapid expansion of the sector which, in turn, has imposed significant pressures on local communities.
... Sustainability is addressed in three dimensions, namely the social side, economic aspect, and environmental dimension. The three dimensions are called the "triple bottom line" (3BL) [2]. The objective of having a sustainable organization is the ultimate goal for manufacturing organizations due to the attractiveness of the positive impact on the environment, society, and economy. ...
... Manufacturing firms must satisfy their clients, customers, suppliers, society, and governments needs and expectations. Therefore, to achieve the ultimate sustainability, the manufacturing firms shall address three dimensions: socio, economic, and environmental, which are known as the triple bottom line of sustainability [2]. Economic sustainability performance (EP) is "vital to corporate financial success; an organization must be able to produce goods and services on a continuous basis while also making a profit in order to survive" [28]. ...
... Sustainable economic performance is a crucial indicator for the vitality of a business to operate on promising long-term perspectives. It determines numerous decision-making activities that directly or indirectly influence other organizational factors [2]. ...
In today’s business environment, contributions made by the manufacturing sector to the economy and social development is evident. With a focus on long-term development, the manufacturing sector has adopted advanced operating strategies, such as lean manufacturing, industry 4.0, and green practices in an integrated manner. The integrated impact of circular economy, industry 4.0, and lean manufacturing on sustainability performance has not been adequately addressed and investigated. Therefore, the aim of this study is to investigate the integrated impact of circular economy, industry 4.0, and lean manufacturing on the sustainability performance of organizations in Saudi Arabia. Data were collected through a questionnaire-based survey as a primary data instrument. A total of 486 organizations have responded to the survey within the timeframe. Moreover, the structural equation modeling method is utilized for data analysis through SmartPLS tool for the developed hypotheses of the research. The findings highlight the positive impact of circular economy on the sustainability of the organizations. Furthermore, the results indicate that industry 4.0 and lean manufacturing have positive mediating impacts as enablers for the successful implementation of circular economy toward the sustainable performance of organizations in Saudi Arabia. The study finding confirms that lean manufacturing is a substantial mediating variable that is essential for the successful implementation of industry 4.0 technologies. Moreover, the study indicates the recognition and acknowledgment of companies on circular economy principles, industry 4.0 technologies, and lean manufacturing tools to achieve the desired sustainability.
... Following Elkington's (1998) triple-bottom-line approach that states sustainable development must take place on a different dimension, we classify the applied CSR measures into environmental-, economic-, and societal-related CSR activities and postulate that the family resources provided to the firm should lead to higher levels of CSR. The family subsystem should also benefit through family outcomes. ...
... We examined which CSR activities were used in our study samples and how their antecedents and outcomes differed. According to Elkington's (1998) triple-bottom-line approach, we classified the applied CSR measures into environmental-, economic-, and societal-related CSR activities (see Table 9). ...
This systematic literature review contributes to the increasing interest regarding corporate social responsibility (CSR) in family firms—a research field that has developed considerably in the last few years. It now provides the opportunity to take a holistic view on the relationship dynamics—i.e., drivers, activities, outcomes, and contextual influences—of family firms with CSR, thus enabling a more coherent organization of current research and a sounder understanding of the phenomenon. To conceptualize the research field, we analyzed 122 peer-reviewed articles published in highly ranked journals identifying the main issues examined. The results clearly show a lack of research regarding CSR outcomes in family firms. Although considered increasingly crucial in family firm research, a study investigating family outcomes (e.g., family community status, family emotional well-being), as opposed to firm outcomes, is missing. This literature review outlines the current state of research and contributes to the actual debate on CSR in family firms by discussing how family firms can use CSR activities as strategic management tools. Moreover, our analysis shows a black box indicating how CSR links different antecedents and outcomes. The black box is significant since firms generally need to know where to allocate their scarce resources to generate the best outcomes. We identify nine research questions based on these findings, which we hope will inspire future research.
... Elkington [41] introduced the "Triple Bottom Line" as a concept of sustainable performance in which firms incorporate Economic, Environmental and Social (EES) objectives in their business strategy implementation, intending to protect and sustain the environment and society while maximizing their market capitalization. Supporting this concept, Masud et al. [39] referred to sustainability as the alignment of economic growth with social and environmental objectives to create value for society as well as the corporation. ...
... The concept of "Triple Bottom Line" focuses on the alignment of social and environmental goals with economic growth to meet the present needs of society and corporations without comprising future needs [39,[41][42][43]. ...
In this age of global warming, academics and policymakers are increasingly concerned about firm environmental sustainability success. Therefore, this study aims to investigate whether Envi-ronmental, Social and Governance (ESG) performance impacts sustainability performance through the mediating effect of firm innovation. To this end, Structural Equation Modeling (SEM) was deployed to analyze data collected from the employees of manufacturing industries in Bangladesh. The results revealed that ESG performance significantly enhances the innovation and sustaina-bility performance of manufacturing industries, indicating that the higher the ESG performance of a firm, the greater its innovation and sustainability performance. Furthermore, the results con-firmed that firm innovation performance fully mediates the relationship between ESG initiatives and sustainability performance. The findings of this study provide policymakers and industry authorities with valuable insight into the role of ESG and innovation performance in improving sustainability performance. Specifically, the study sheds knowledge on how firm ESG initiatives and innovation performance impact sustainability performance in the manufacturing sector of an emerging economy such as Bangladesh.
... Thus, depending upon adopting the triple-bottom-line model, coined by Elkington (1988), may no longer be an effective means to evaluate sustainable tourism. ...
... Following the Brundtland Report (WCED, 1987), the model of the triple bottom line (Elkington, 1988) became widely adopted to represent sustainable tourism, which consists of social, economic and environmental aspects of tourism (Roxas et al., 2020). This model is accepted within tourism; however, a fourth factor is a culture (Rakitovac & UroŠEviĆ, 2017). ...
In pursuit of sustainable tourism, it is vital to measure and track any progress towards this desired outcome. Over the past 30 years, academic research upon sustainable tourism has been developed substantially, focusing on the balance of economic, environment and social-cultural elements, yet the techniques used are frequently based upon an overly simplified perspective. This research focused upon Gen Z (those born after 1997) and consists of three studies: Study 1: Mapping the domain of sustainable tourism using concept mapping with 28 Malaysian participants and 82 statements derived from indicator frameworks. Study 2: Scale item refinement using exploratory factor analysis from 231 Malaysian Gen Z within the normative [importance] domain. Finally, Study 3: Confirmation and application using confirmatory composite analysis evaluated the derived measurement instrument cross-nationally between 177 Malaysian and 182 British Gen Z in both the normative domain and the descriptive [applied] domain. The results of the study produce a seventeen-item instrument comprising four factors: Social, Cultural, Environmental Protection and Destination Management. These results support contemporary theoretical perspectives with only small variations, but this better reflects the dynamics of the tourist industry. ARTICLE HISTORY
... As the world struggles with limited resources and environmental degradation, green and sustainable marketing practices have emerged. Sustainability in marketing practices was popularized by the concept of the triple bottom line (TBL) [1], which considered three dimensions: people, planet, and profit. Further research also addressed sustainable behaviors in marketing transactions [2]. ...
... In this study, the BOW, i.e., the dictionary of words, was created after pre-processing [32,33]. For each word from BOW, authors calculated the TF-IDF score using Equation (1). ...
Marketing has changed fundamentally in the new millennium. At the same time, sustainable marketing strategies have evolved to meet the challenges of environmental issues. In this study, we examined the trends in sustainable marketing strategies and the role of social media in these. Based on specific keywords per the objective, this study collected 33 published articles from the Scopus database from 1991 to 2022 (2012-2022). The KNIME (Konstanz Information Miner) and VOSviewer tools were deployed to provide detailed classification and prediction of the various trends in sustainable marketing, with a particular focus on the role of social media. The study method applied text mining and latent semantic analysis to predict the latest trends. The top three trends were Green Marketing and Consumer Behavior, Sustainable Social Media Marketing, and Influencer Social Media Marketing Practices. This NLP-based review and the clustering of research directions provide immense value to marketers and policymakers.
... In its most basic form, the term social enterprise reflects a model that is part profit (economic) and part social (people) (Alter, 2007). Elkington (1997) introduced the concept of TBL, focusing on three performance indicators: economic, environmental, and social. Building on traditional business models that focused on financial profitability, Elkington (1997) embedded intangible environmental and social costs into a product or a service's production process. ...
... Elkington (1997) introduced the concept of TBL, focusing on three performance indicators: economic, environmental, and social. Building on traditional business models that focused on financial profitability, Elkington (1997) embedded intangible environmental and social costs into a product or a service's production process. The environmental cost refers to the use of natural resources, such as water and vegetation, with a long-term impact on other people's livelihoods, outside the business. ...
The Constitution of Kenya 2010 has been hailed as the most women friendly
constitution among the world’s constitutions. It is the outcome of women’s
effective participation at all stages of the Constitution making process. In
addition to the affirmative action provisions which contributed to
quantitative representation of women in decision-making institutions at
different levels, the Constitution has many provisions aimed at addressing
women’s practical and strategic gender needs. Women’s constitutional
gains have been ascribed to women’s self-mobilization to influence the
Constitution making process. The question this Paper is interrogating is
whether the strategies women used to influence the Constitution making
process could be replicated in influencing the formulation and
implementation of economic policies so as to enhance women’s economic
empowerment with similar outcomes.
The Paper analyses some of the strategies that women used to ensure their
concerns were entrenched in the Constitution and underscores the
significance of committed and strategic leadership for the success of any of
the strategies women used during the Constitution making process. The
Paper concludes that similar leadership would be crucial in influencing the
economic policies. The Paper is based on secondary data gathered from
internet sources and publications on women’s participation in the
Constitution making process in Kenya. The authors have also put in
undocumented information based on her personal experiences in the
Constitution making process.
... Elkington [41] introduced the "Triple Bottom Line" as a concept of sustainable performance in which firms incorporate Economic, Environmental and Social (EES) objectives in their business strategy implementation, intending to protect and sustain the environment and society while maximizing their market capitalization. Supporting this concept, Masud et al. [39] referred to sustainability as the alignment of economic growth with social and environmental objectives to create value for society as well as the corporation. ...
... The concept of "Triple Bottom Line" focuses on the alignment of social and environmental goals with economic growth to meet the present needs of society and corporations without comprising future needs [39,[41][42][43]. ...
In this age of global warming, academics and policymakers are increasingly concerned about firm environmental sustainability success. Therefore, this study aims to investigate whether Environmental, Social and Governance (ESG) performance impacts sustainability performance through the mediating effect of firm innovation. To this end, Structural Equation Modeling (SEM) was deployed to analyze data collected from the employees of manufacturing industries in an emerging economy like Bangladesh. The results revealed that ESG performance significantly enhances the innovation and sustainability performance of manufacturing industries, indicating that the higher the ESG performance of a firm, the greater its innovation and sustainability performance. Furthermore, the results confirmed that firm innovation performance fully mediates the relationship between ESG initiatives and sustainability performance. The findings of this study provide policymakers and industry authorities with valuable insight into the role of ESG and innovation performance in improving sustainability performance. Specifically, the study sheds knowledge on how firm ESG initiatives and innovation performance impact sustainability performance in the manufacturing sector of an emerging economy like Bangladesh.
... Furthermore, we introduced and employed a frequency measure (for cooperation) that considers the regularity of cooperation between competitors. The construct capturing sustainability outcomes was developed based on the conceptualization of sustainability as consisting of the three pillars, including economic, environmental and social outcomes (Elkington, 1998). Following propositions from extant literature Park et al., 2014b;Raza-Ullah, 2021), we used several control variables, which can potentially affect coopetition for sustainability: firm age (natural logarithmic value of years), firm size (the base-10 logarithmic value of the total number of employees), and sector (categorial variable estimated by using dummy coding for the sector affiliation). ...
... Based on the Triple Bottom Line (Elkington, 1998), we expressed the magnitude of sustainability outcomes as an average of three items measuring the main sustainability pillars: economic (EconOut), environmental (EnvOut), and social (SocOut). Each pillar was estimated based on a respondent's perceptions of economic, environmental or social benefits/value that coopetition brings to an organization (Kim, Taylor, Kim, & Lee, 2015;Lee, 2020). ...
Despite the fact that many organizations must manage frequently multiple paradoxes in their operations, extant paradox studies have under-researched the phenomenon of a knotted paradox that emerges when actors navigate in conditions of contradicting demands, which stem from several paradoxes simultaneously. In this study, we explore the knotted paradox of coopetition for sustainability, a process in which competitors cooperate to address sustainability challenges, and examine the interplay between its intensity, balance, and outcome. The findings of a quantitative study conducted among organizational actors in the housing sector demonstrate that coopetition intensity has a significant yet complex impact on sustainability outcomes. In the relationship characterized by an inverted U-shaped curve, an increase in coopetition intensity and balance leads to an increase in sustainability outcomes, but only until a specific limit, after which sustainability outcomes decrease with further intensification of coopetition. The findings indicate that coopetition balance and sustainability balance do not have a significant relationship. The study provides insights for managers on how coopetition in different conditions can contribute to corporate sustainability. The study demonstrates that coopetition and sustainability can be knotted successfully, although the intensity of competing demands and the balance between them need to be cautiously managed.
... Carter and Rogers (2008) suggested that organizational sustainability is an intersection of three dimensions: the natural environment, society and economic performance. The authors' findings correspond to the idea of the triple bottom line, which Elkington (1998) developed. However, implementing sustainability in TSCM is usually associated with multiple tensions when at least two of the three goals of sustainability are conflicting (Van der Byl & Slawinski, 2015), which indicates the complexity of sustainability because of tensions and conflicts that may occur between economic, social and environmental goals (Hahn et al., 2015). ...
With an increasing awareness of climate change and the need for sustainable processes, a growing number of studies have addressed green supply chain management (GSCM), its drivers, barriers, and implementation frameworks. However, despite the importance of environmental practices, industries are reluctant to implement GSCM activities, as many obstacles can arise while initiating GSCM in traditional supply chain management (TSCM). The previous literature review indicated substantial research on the barriers that hinder the adoption of green activities. To the best of our knowledge, no previous research has assessed the tensions and conflicts that may arise among collaborating actors, which can also hinder the adoption of environmental business practices. In particular, there is a notable gap in research that investigates the green-supply-chain issues in the Egyptian food and beverage manufacturing sector. In this paper, we went a step ahead to investigate these issues and to explore how GSCM barriers cause tensions among collaborating actors. Hence, the purpose of this paper is to investigate the barriers and tensions that impede the implementation of GSCM in the Egyptian food and beverage industry (FBI). In our methodology, we targeted three large food and beverage multinational companies located in Egypt. Barriers and types of tensions were identified through the literature review. Data collection consisted of three phases. For the primary source of data, a qualitative method was utilized for semi-structured interviews, followed by a questionnaire survey. Furthermore, a decision group was formed to collect and validate the data. Using the analytic hierarchy process (AHP), this study categorised the identified barriers based on the relevant type of tension and explored how such barriers can create tension among various stakeholders. Thirty-nine barriers and 11 types of tension were identified through the literature review and discussion with experts. Of the total number of identified barriers, 18 were identified as common. Based on the AHP results, the category of economic tensions had the most importance. The barrier related to inflation and the currency exchange rate was the most significant among the 18 barriers and was the main driver of economic tensions. Our findings suggest that the economic instability of countries can affect the implementation of GSCM. This is the first study that combines barriers and tensions among stakeholders as impediments toward adopting green environmental practices. This study provides a new approach to the literature, giving insight into the tensions that could delay or prevent the adoption of green business activities, an approach that could be a scientific breakthrough for upcoming studies. Finally, this study can help the Egyptian FBI to identify the main issues that could hinder the transition from TSCM to GSCM.
... Organizational sustainability efforts focus on three main areas: people, profit, and the environment (Elkington, 1998). With an increasing emphasis on sustainable development, economic entities are concerned with achieving long-term performance, the capacity to create value and to meet the needs of interest groups (investors, employees, customers, communities, local development), but also on the development, promotion and implementation of concrete actions for environmental protection. ...
Organizational sustainability efforts focus on three main areas: people, profit, and the environment (Elkington, 1998). With an increasing emphasis on sustainable development, economic entities are concerned with achieving long-term performance, the capacity to create value and to meet the needs of interest groups (investors, employees, customers, communities, local development), but also on the development, promotion and implementation of concrete actions for environmental protection. This study aims to identify the current stage of the relationship between sustainable development and financial performance, in order to identify key elements, trends and research gaps. Based on these considerations, we performed a quantitative analysis of a sample of 62 articles from 3 databases (ScienceDirect, Scopus and Web of Science), which we subsequently studied qualitatively.
... El desarrollo y aplicación de una estrategia de RSE impacta en la identidad y en la imagen de marca de la empresa, lo cual a su vez produce un impacto directo en la competitividad de la organización. Este efecto se produce por la incorporación en la estrategia corporativa del concepto de desarrollo sostenible (Mintzberg, 1987(Mintzberg, , 1993, así como por la mejora de las relaciones con los principales stakeholders (Donaldson y Preston, 1995;Freeman, 1984 ;Kay, 1993), y la mejora de la transparencia de la organización a través de los procesos que impulsan la rendición de cuentas (Elkington, 1998;Pruzan, 2001;Valor, 2005). ...
A partir de la revisión y síntesis de la literatura existente, el presente trabajo realiza una aproximación al estado de la cuestión en las sinergias existentes entre el desarrollo de la RSE en turismo y la generación de valor en las actividades turísticas. A partir de la identificación de las dimensiones de la RSE y de los grupos de interés participantes en turismo, se muestra como la RSE contribuye a la creación de productos turísticos sostenibles y a la generación de valor para los turistas. El estudio concluye con la definición de modelos de negocios turísticos que incorporan el desarrollo de la RSE como estrategia de competitividad y sostenibilidad.
... According to [57], an organizati economic performance reflects its influence on the economic condition of its stakehol and the economic system at the domestic, national, or international level. Econo performance at the organizational level represents the impact of a company on economic condition of stakeholders and the domestic and international sustainabilit According to previous research on the triple bottom line idea, business sustainability sits at the crossroads of economic, environmental, and social performance [51,52]. According to [53], corporate sustainability performance refers to how well a company integrates governance, social, environmental, and economic concerns into its operations and their effects on the organization and society. ...
Sustainability is a major concern for several industries in Saudi Arabia, especially those in the industrial sector. By using green methods, many businesses intend to become sustainable. Green practices provide staff with instructions regarding how to maintain business sustainability while performing necessary production tasks. Accordingly, the purpose of this study was to investigate how green practices affect the sustainability performance of businesses. Partial least squares (PLS) analysis was used to examine data from 250 sets of completed onnaires. Our findings showed that green practices significantly impact corporate sustainability performance.
... This gives both existing and potential investors the basis for investment decisions. On this basis, the global community has developed interest in sustainable socio-economic development that respects people (social), profits (economic), and the planet (environment) (Elkington, 1997). Hence, the social dimension encompasses the effects of the firm's activities on the social systems within which it operates (labour practices and decent work, human rights, society, and product or service responsibility). ...
Social sustainability, as part of the environmental, social and governance (ESG) sustainability, constitutes impacts of day-today actions on systems of socialization (labour practices, decent work, human rights, society, and product responsibility) within which firms operate. Its disclosure has become pertinent to business sustainability communication and part of value-creation process, which ensures firms are socially-responsible. Thus, this paper examines the moderating effect of ownership structure on the nexus between social sustainability disclosure and value of listed manufacturing firms in Nigeria. Panel data is obtained from annual reports and accounts of the sampled firms and daily price listing of the Nigerian Stock Exchange from 2013 to 2020 and industry dummies are introduced to estimate industry-based influence on firm value. The study analyses data via descriptive statistics, correlation, Panel Corrected Standard Error and hierarchical regression techniques. Findings show, among others, that social sustainability disclosure has a significant but negative effect on the value of listed manufacturing firms in Nigeria and ownership structure is fount to significantly moderate the relationship. Thus, the study recommends, among others, that the management of Nigerian listed manufacturing firms should improve their mutual engagements with local/host communities, employees and customers; ensure a healthy and safe environment for all stakeholders and other social issues in order to improve the social-responsibility of the firms, thereby making them appealing to investors. Moreover, concentrated ownership should intensify and concentrate its monitoring efforts on ensuring that the firms improve on and adequately communicate their social engagements in order to sustain value maximization.
... This gives both existing and potential investors the basis for investment decisions. On this basis, the global community has developed interest in sustainable socio-economic development that respects people (social), profits (economic), and the planet (environment) (Elkington, 1997). Hence, the social dimension encompasses the effects of the firm's activities on the social systems within which it operates (labour practices and decent work, human rights, society, and product or service responsibility). ...
Social sustainability, as part of the environmental, social and governance (ESG) sustainability, constitutes impacts of day-today actions on systems of socialization (labour practices, decent work, human rights, society, and product responsibility) within which firms operate. Its disclosure has become pertinent to business sustainability communication and part of value-creation process, which ensures firms are socially-responsible. Thus, this paper examines the moderating effect of ownership structure on the nexus between social sustainability disclosure and value of listed manufacturing firms in Nigeria. Panel data is obtained from annual reports and accounts of the sampled firms and daily price listing of the Nigerian Stock Exchange from 2013 to 2020 and industry dummies are introduced to estimate industry-based influence on firm value. The study analyses data via descriptive statistics, correlation, Panel Corrected Standard Error and hierarchical regression techniques. Findings show, among others, that social sustainability disclosure has a significant but negative effect on the value of listed manufacturing firms in Nigeria and ownership structure is fount to significantly moderate the relationship. Thus, the study recommends, among others, that the management of Nigerian listed manufacturing firms should improve their mutual engagements with local/host communities, employees and customers; ensure a healthy and safe environment for all stakeholders and other social issues in order to improve the social-responsibility of the firms, thereby making them appealing to investors. Moreover, concentrated ownership should intensify and concentrate its monitoring efforts on ensuring that the firms improve on and adequately communicate their social engagements in order to sustain value maximization.
... This gives both existing and potential investors the basis for investment decisions. On this basis, the global community has developed interest in sustainable socio-economic development that respects people (social), profits (economic), and the planet (environment) (Elkington, 1997). Hence, the social dimension encompasses the effects of the firm's activities on the social systems within which it operates (labour practices and decent work, human rights, society, and product or service responsibility). ...
Social sustainability, as part of the environmental, social and governance (ESG) sustainability, constitutes impacts of day-today actions on systems of socialization (labour practices, decent work, human rights, society, and product responsibility) within which firms operate. Its disclosure has become pertinent to business sustainability communication and part of value-creation process, which ensures firms are socially-responsible. Thus, this paper examines the moderating effect of ownership structure on the nexus between social sustainability disclosure and value of listed manufacturing firms in Nigeria. Panel data is obtained from annual reports and accounts of the sampled firms and daily price listing of the Nigerian Stock Exchange from 2013 to 2020 and industry dummies are introduced to estimate industry-based influence on firm value. The study analyses data via descriptive statistics, correlation, Panel Corrected Standard Error and hierarchical regression techniques. Findings show, among others, that social sustainability disclosure has a significant but negative effect on the value of listed manufacturing firms in Nigeria and ownership structure is fount to significantly moderate the relationship. Thus, the study recommends, among others, that the management of Nigerian listed manufacturing firms should improve their mutual engagements with local/host communities, employees and customers; ensure a healthy and safe environment for all stakeholders and other social issues in order to improve the social-responsibility of the firms, thereby making them appealing to investors. Moreover, concentrated ownership should intensify and concentrate its monitoring efforts on ensuring that the firms improve on and adequately communicate their social engagements in order to sustain value maximization.
... The circular economy changes the traditional linear business model to a circular one (design, supply, production, consumption, and recovery) using the principles of reduction, reuse, and recycling (Prieto-Sandoval et al., 2018). Elkington (1998) incorporated the idea of sustainability using the concept of triple bottom line which is the base of the three economic, social, and environmental pillars. Moving toward sustainability presents important challenges for small-and medium-sized companies (Games and Rendi, 2019). ...
... This apparent paradox requires that sustainability be defined through a broader lens. Therefore, borrowing from the concept of triple bottom line (Elkington, 1998), we define sustainability in this review as not only environmental sustainability, but as social and economic sustainability of the area as well (Coroș et al., 2021). ...
Environmental sustainability in the rural tourism and hospitality (hereafter abbreviated RT) sector has received increased attention in the last decade. Although several reviews have examined sustainable tourism, a dedicated review of environmental sustainability initiatives in the RT sector is absent. To address this gap, we present a systematic literature review of 100 research articles addressing RT and environmental sustainability from 39 journals. The review indicates that this area is growing and primed for further research. We present three main contributions. First, we identify different stakeholders of RT environmental sustainability. Second, we summarize the driving and barrier roles of each stakeholder in environmentally sustainable RT. Third, we present the benefits of environmentally sustainable RT. We observe the pivotal roles played by entrepreneurs, community, tourists, and policymakers in the development of environmentally sustainable RT but note that stakeholders like corporations, non-governmental organizations, and media have received little or no attention. Based on the gaps we identified, we outline five suggestions for future research in the area and present for each a variety of possible research questions. We then summarize our findings into a RT environmental sustainability framework and discuss the academic, practical, and policy implications of the study.
... Since decisions in ERP-based processes are mostly cost-oriented, the economic dimension of the triple bottom line (TBL) is already considered (Elkington, 1998). Social and environmental criteria still need to be defined for the twin transition. ...
The term mobility has different meanings in the following science disciplines. In economics, mobility is the ability of an individual or a group to improve their economic status in relation to income and wealth within their lifetime or between generations. In information systems and computer science, mobility is used for the concept of mobile computing, in which a computer is transported by a person during normal use. Logistics creates by the design of logistics networks the infrastructure for the mobility of people and goods. Electric mobility is one of today’s solutions from an engineering perspective to reduce the need of energy resources and environmental impact. Moreover, for urban planning, mobility is the crunch question about how to optimize the different needs for mobility and how to link different transportation systems. In this publication we collected the ideas of practitioners, researchers, and government officials regarding the different modes of mobility in a globalised world, focusing on both domestic and international issues.
... There are two matters for consideration here. First is the broader conceptualised three dimensions or pillars of sustainability (environmental, social, economic), and then their presentation under the labels presented as a TBL (Elkington, 1997). The broader tripartite framing is something of a default in the mainstream CE literature. ...
JUST2CE Project Deliverable 4.1. H2020-SC5-2020-2 scheme, grant agreement number 101003491, A Just Transition to the Circular Economy
... El concepto de "Triple línea de Resultados", "Triple Bottom Line" o "People, Planet, Profit" se refiere a una situación donde las empresas armonizan sus esfuerzos con el fin de ser económicamente viables, ecológicamente racionales y socialmente responsables(Elkington, 1997). ...
Este volumen es un estudio completo sobre el nuevo concepto de Responsabilidad Social de Género, (RSG) resultado de aunar la Responsabilidad Social Corporativa (RSC) de las empresas con la perspectiva de Género. Se estudia a varios niveles: interno de las empresas( gestión de recursos humanos, salud y seguridad laboral, gestión medioambiental), y externo de las empresas ( hacia proveedores, subcontratistas y consumidores, compromisos éticos y sociales). La RSG se propone como una herramienta muy valiosa, dentro del sistema económico-empresarial mundial , para promover la igualdad de género, los derechos humanos y el desarrollo sostenible. Anexo con ejemplos de buenas prácticas de las empresas en el marco de la RSG
... The primary founding goals of the companies, which were first considered as "to create profitability and value," have evolved as a result of this transformation to "producing value for all stakeholders." In this context, "the Triple Bottom Line" 1 approach has been put forth by Elkington (1997) in the literature. ...
Global climate change continues to have a negative impact on many sectors, particularly supply chains and logistics. Companies are progressively incorporating environmentally friendly practices into their strategies to tackle this global problem. Accordingly, the increase in environmental, social, and governance (ESG) risks has increased the importance of sustainable corporate governance. As a result, companies tend to place more emphasis on ESG initiatives. The study aims to analyze the importance levels of ESG criteria and to select the most ideal environmentally sensitive competitive strategy for multinational logistics companies. For this purpose, a set of criteria and alternatives for the businesses in the context of the related problem was defined, and a decision model was proposed to handle problems, which include uncertain information. In this context, q-rung orthopair fuzzy (q-ROF) weighted average technique was used for weighting the criteria and q-ROF-evaluation based on distance from average solution (q-ROF-EDAS) method was utilized for prioritizing the strategies. As a result, “greenhouse gas emissions” was identified as the most important criterion, while “eco-efficiency” was selected as the best option for environmentally conscious competitive strategies.
... This study draws on sustainability theory which create Triple Bottom Line (TBL) model. TBL was firstly introduced by John Elkington in a book entitled Cannibals with Forks: The Triple bottom line in 21st Century Business in 1997 (Jhon Elkington, 1997). This is based on the shifting perception of economic growth towards the concept of sustainable development (Jaya, 2004). ...
This research aims to analyze technology and business performance's impact on Business Sustainability post-pandemic era. To conduct this study, 2038 questionnaires were surveyed to gather Micro, Small and Medium Enterprises (MSMEs) information on their technology use, productivity, resilience, and long-term viability. Explanatory Factor Analysis (EFA), Structural Model Evaluation, Path Analysis were applied to investigate the impact of technologies to business performance in Indonesia. This research contends that technology Maximation and organizational effectiveness both benefit from a third factor namely, company resilience that can help them achieve their full potential. Many micro, small and medium-sized enterprises (MSMEs) in many sectors, including food and beverage (F&B), handicraft, clothing and accessories, service and manufacturing, and so on, are located in central Java and DIY, where this research was conducted.
... O modelo de Adams et al. (2016) vai além do aspecto ambiental, social e econômico do triple botton line (TBL) da sustentabilidade (Elkington, 1994). O conceito de TBL já amplamente discutido trata que as organizações não devem ter ênfase apenas nos seus resultados de vendas, mas também pensar no impacto causado às pessoas, meio ambiente e economia (Elkington, 2013). ...
Objetivo: Investigar se uma empresa que atua no contexto de uma rede interorganizacional está preparada para o desenvolvimento de Capacidades Dinâmicas (CDs) que contribuem para o desenvolvimento de atividades de Inovação Orientadas para a Sustentabilidade (do inglês Sustainability-oriented Innovation – SOI). Método: O trabalho emprega o método de estudo de caso único com uma abordagem predominantemente qualitativa em uma empresa que atua no setor do agronegócio. O principal instrumento de coleta de dados foi a entrevista semiestruturada realizada com gestores. Para a análise dos dados foi utilizada a técnica de análise de conteúdo. Originalidade/valor: A pesquisa integra os conceitos de CDs, redes interorganizacionais e atividades de SOI (otimização operacional, transformação organizacional e construção de sistemas). Resultados: Evidenciou-se que os fatores de prontidão “relações interorganizacionais” e “tecnologias para SOI”, associados respectivamente à capacidade de colaboração e capacidade tecnológica são os mais influentes nas atividades de otimização operacional, transformação organizacional e construção de sistemas. Contribuições/Implicações: A pesquisa propõe novas perspectivas de análises das atividades de SOI e identifica fatores e CDs que podem ser potencializados por outras empresas que tenham o interesse de aprimorar seus relacionamentos colaborativos e suas inovações com foco na sustentabilidade.
... The 1987 UN Brundtland Commission report's definition of sustainable development encourages societies and industries to consider the environmental as well as the social and economic dimensions by meeting the needs of present generations in a manner that doesn't compromise the ability of future generations to meet their own needs (World Commission on Environment and Development, 1987). This inspired the concept of the triple-bottom-line to the industry (see Fig. 1a), promoting industrial organizations to consider these three dimensions of sustainability and at the same time optimize the use of the economic, the human and the environmental capital (Elkington, 1997). However, with the market-driven economies, trade-offs between the three dimensions are often solved by increasing human and economic capital at the expense of eroding the natural capital. ...
В статті обґрунтовані основні положення концепції екологічного маркетингу в умовах сталого розвитку. Визначені умови виникнення концепції екологічного маркетингу та її взаємозв’язок з парадигмою сталого розвитку. Розглянуті теоретичні засади формування концепції екологічного маркетингу. Обґрунтовані маркетингові інструменти просування екологічних брендів в парадигмі сталого розвитку. В результаті проведеного аналізу, визначено атрибути екологічних брендів, які створюють цінність екологічних брендів. В контексті цього підходу булі запропоновані стратегії позиціонування брендів в поєднані з функціональними, емоційними вигодами, вигодами самовираження, екологічними та соціальними вигодами. Запропоновані маркетингові інструменти просування екологічних брендів. Вдосконалено Модель атрибутів еко-брендів на основі підходу Brand Pyramid.
The main goal of this research is to determine the advantages of implementing corporate social responsibility (CSR) principles and the contribution they make to achieving the sustainable goals of business structures. To achieve this goal, the economic activity of small, medium‑sized and large companies from different countries was studied. The article focuses on the economic crisis triggered by the COVID–19 pandemic, which has affected the entire world economy. It is proven that it is easier for companies that have implemented the principles of environmental, social, and managerial sustainability to adapt to change, and they are more resilient. A number of factors that hinder the development of CSR enterprises have been identified: the lack of domestic legislation, including the National Strategy for Corporate Social Responsibility in Ukraine, the lack of state support for CSR development and incentives, a sufficient level of perception of the importance of CSR by enterprise management, and, of course, limited financial resources. The paper proposes that the organization of CSR in enterprises should be organically integrated into their governance and managerial strategies. An important condition is the development and adoption of Corporate Codes and the implementation of non‑financial reporting. Also, it is important to identify those responsible for its implementation.
Our study aims to examine which (if any) organizational culture (OC) values are significantly associated with corporate sustainability (CS) performance? To answer that question, we carried out pair-by-pair regression analysis to relate the Corporate Knights’ overall CS scores of 43–58 retail firms in the United States of America to nine OC value scores. To measure CS, we used the Corporate Knights Most Sustainable Corporations Annual List for 2019. The Corporate Knights is a Canadian based media, research, and financial information company that has been ranking companies since 2005. To measure OC, we used the OC value scores from the Massachusetts Institute of Technology (MIT)-Sloan Management Review (SMR)/Glassdoor Culture Study. We found that two of the pair relationships between CS and the nine cultural values were statistically significant. The first relationship was a positive correlation between CS and the OC value “agility sentiment score.” This indicates a direct relationship, indicating that greater agility was associated with higher CS scores. The second relationship was a positive correlation between CS and the OC value “innovation sentiment score.” This indicates a direct relationship, meaning that greater innovation is associated with higher CS scores. We also suggest that the nature of CS measurement systems may be partially responsible for the significance of agility and innovation.
O setor de saneamento é complexo e com muitos atores que imprimem forças distintas ao campo, sendo assim, o objetivo desta pesquisa é investigar a situação da accountability no setor de saneamento, através de um mapeamento dos atores e das informações que publicam. O desenho metodológico da pesquisa utilizou a Teoria Ator-Rede (TAR) para a construção do perfil dos atores e compreensão das suas atividades dentro da rede estudada em duas etapas. Primeiramente, a identificação dos atores cumpriu quatro quesitos: identificação dos objetivos e/ou histórico do ator (natureza central das informações); esfera de atuação; contingente de usuários beneficiados e atingidos; local de extração das informações utilizadas para o mapeamento. Na sequência, para identificação das dinâmicas das relações, foram utilizados conceitos da TAR: problematização; atração de interesses; recrutamento; e mobilização. Foram estudados 61 agentes e categorizados os atores conforme a sua atuação. Foram identificados quatro principais atores do setor de saneamento: o Sistema de Informações sobre o Setor de Saneamento (SNIS); as Empresas presentes na Bolsa de Valores; as Empresas presentes no SNIS e as Agências Reguladoras. O mapeamento de informações efetuado sugere que o setor ainda está voltado predominantemente para as questões financeiras, sem iniciativas robustas que incluam as perspectivas sociais e ambientais, o que é preocupante para um setor crucial para o desenvolvimento sustentável.
El objetivo de este artículo es analizar a través de una revisión en profundidad de la literatura, los principales aspectos de las cadenas agroalimentarias sostenibles, relacionándolos con los conceptos desarrollados por la investigación sobre “sistemas agroalimentarios locales”, percibiendo así la necesidad para lograr la sostenibilidad en las dimensiones (económica, ambiental y social), la dificultad de adaptarse a los estándares y normas de calidad en los sectores público y privado, de ser más transparentes y brindar alimentos asequibles con alta calidad y diversidad. Es un trabajo cualitativo de revisión bibliográfica. El procedimiento adoptado es una revisión exploratoria de la literatura en la academia nacional brasileña e internacional Como resultado, se identifica la noción de millas de Alimentos, cadenas cortas de suministro de alimentos y cuenca alimentaria como elementos con potencial para generar innovación y transformación hacia cadenas agroalimentarias sostenibles en los sistemas locales. Este estudio contribuye al debate sobre la sustentabilidad en el sector agroalimentario y a la discusión que involucra a los agricultores familiares en economías de escala local, y puede ser utilizado como subsidio para políticas públicas para esta clase, así como para promover el debate sobre alimentación y seguridad nutricional.
Purpose
As a leading sector that has entered the international market, the Indonesian Textile and Apparel (T&A) industry has begun to focus on sustainability issues; however, this study is still limited. This paper aims to conduct a systematic review and explore future research opportunities in developing sustainable supply chain management (SSCM) in the T&A industry in Indonesia, particularly in the small- and medium-sized enterprise (SME) sector.
Design/methodology/approach
A systematic literature review (SLR) through five academic databases, including Science Direct, IEEE Explore, Scopus, Google Scholar and Web of Science, was conducted and followed by a content analysis of the selected papers.
Findings
Directions for future research include designing a standardized and sustainable measurement of SSCM performance; analyzing SSCM practices in T&A SMEs through the concept of sustainable entrepreneurs; and exploring the application of a circular economy in the T&A industry, known as circular fashion, which is preferred by the community, affordable and environmentally friendly.
Research limitations/implications
This research only used secondary data. In-depth interviews with relevant experts should also be conducted to get a more comprehensive picture of this issue.
Originality/value
To the best of the author’s knowledge, this is the first SLR analyzing the implementation of SSCM in the T&A industry in Indonesia.
Sustainability has become a generic term that covers a wide range of ethical and socially responsible practices for business and government that has developed into a hard-to-ignore contemporary reality. In particular , the theme of sustainability as "sustainable development" has occupied a place in modern international law since the 1990s as reflected in various international treaties and declarations. By bringing environmental , social and governance matters into the political and legal realm, sustainability is today very much on the agenda for policy and lawmakers, not only because there is a growing demand for sustainable practices from many actors, but also because of the financial, political, and reputational risks associated with ignoring this developing landscape. It can be argued that the corporate sector has been faced with a fundamental mismatch between conventional thinking on the role of the company with its objective of shareholder wealth maximisation and these emerging legal and moral parameters under the overarching umbrella concept of sustainability. This has pushed them towards incorporating sustainability into their decision-making process in varying degrees, most recently under the banner of "ESG". This has in turn started discussions regarding the role of companies in society and how company law should respond to the new landscape. This article will briefly discuss the contemporary approaches to sustainability with its implications for company law. The paper argues that the encouragement by the state, along with effective monitoring and enforcement of ESG practices is clearly necessary to enhance sustainability compliance by the corporate sector.
I principi fondanti del lean management dimostrano una sua intrinseca vocazione
a tenere insieme le tre dimensioni tipiche dello sviluppo sostenibile: l’ambiente, i profitti e le persone. Ma questo è ancora vero nell’epoca attuale, in cui pandemie ed altri shock (anche ambientali), si susseguono senza sosta?
Many efforts are focused on transformation to wellbeing economies as economies oriented towards equity, social justice, and human wellbeing in a flourishing natural environment (wellbeing economics). Drawing from analysis of innovations associated with these efforts, we emerge a framework of wellbeing-oriented ‘economic operating infrastructure’ (EOI). This is presented as a typology of six core types of economic transformation innovations nested from innovations with the broadest reach (narratives) to the most specific (products and services). Development of the typology was guided by a set of wellbeing economies values that help in identifying which innovations to include. The innovations were identified by research on the internet, technical reports, and published articles. The typology elements are: innovations in economic narratives; governance; financing mechanisms; exchange mechanisms; business structures; and the products and services derived from them. Examples are presented in each category to illustrate how this infrastructure is emerging in alignment with establishing wellbeing economies. This exploratory and descriptive typology provides a preliminary framework for developing a strategic approach to economic transformation through wellbeing economic infrastructure development. Four EOI-based activities are identified to accelerate this transformation.
The circular economy (CE) is one of the most important themes related to sustainability nowadays. This book discusses the social dimension perspective of the CE from the conceptual and empirical perspectives with different researches. The chapters presented in this book include distinct researches, authors, and perspectives from different countries and locations, and they have been written in collaboration with numerous authors per chapter. Another important highlight is that the chapters and researches explore CE practices and also reflect the contribution toward UN SDGs. The contribution of the book is associated with the fact that social aspects are receiving closer attention in recent years, with several studies specifically focusing on the topic. So this can be considered as a hot topic. Therefore, we perform analyses from different perspectives, such as how to make the CE socially sustainable or how CE needs less environmental protection, or if CE needs to be nested, or even, what is the real contribution of the farming processes. By discussing all these perspectives in different chapters, we hope to contribute to this important issue.KeywordsCircular economySocial dimensionSustainabilityUN SDGsCE step forwardCE step back
This research investigated the crucial correlation between stakeholder engagement and knowledge management, and their role in enhancing sustainability in project management, with a specific focus on the virtual environment. With the shift towards virtual solutions due to the COVID-19 pandemic, as well as the rise of remote work, it has become increasingly important to understand how these constructs interact in this new context. Through a web-based survey questionnaire and Structural Equation Modeling analysis, we found that both stakeholder engagement and knowledge management have a significant positive effect on sustainability practices in project management. Even more interestingly, these relationships remain consistent regardless of whether the project is conducted in a virtual or traditional environment. These findings have important implications for organizations across industries, as they can use these insights to improve sustainability practices in project management by focusing on the integration of stakeholder engagement and knowledge management in the virtual or presential environment. This study is the first of its kind to quantitatively investigate this connection, making it a valuable contribution to the field.
Dans cette étude nous présentons l'analyse des discours et des pratiques de la Responsabilité Sociale des Entreprises (RSE), des outils de pilotage et d'évaluation de la RSE à travers le management, la culture d'entreprise et la communication interne des entreprises françaises et russes. Ce travail vise à éclairer des nouveaux enjeux sociaux, et des expériences issues du terrain pour élargir la prévention vers des démarches plus orientées « qualité de vie au travail » et le bien-être des employés au travail. L'objectif secondaire est d'évoluer l'impact de la crise sanitaire, le télétravail sur les pratiques et les discours de la RSE, d'inventorier les représentations sociales de la RSE en France et en Russie.Existe-il une nouvelle façon de travailler et d'intégrer les objectifs sociaux au cœur du modèle économique ? Comment la culture d'entreprise et la RSE s'entrecroisent-elles ? Les nouvelles pratiques socialement responsables, sont-elles incarnées dans la culture d'entreprise et par quels biais ? La culture d'entreprise s'adapte-elle aux exigences et normes de ces pratiques ou au contraire, les normes et discours de la RSE sont forgés par les valeurs, les croyances et les pratiques de la culture d'entreprise ? Tant que la démarche RSE est une pratique adoptée par les entreprises récemment, nous analysons comment les employés des entreprises interprètent la RSE comme une responsabilité écologique, environnementale ou bien sociale de l'entreprise ? Les pratiques et les discours de la RSE sont-ils assez performants pour résoudre des problèmes sociaux des acteurs de l'entreprise, selon l'avis des employés ?Pour répondre à la problématique de notre étude nous avons réalisé l'analyse qualitative des dix rapports de la performance extra-financière des entreprises en France et dix rapports en Russie.Nous avons effectué six études des cas : l'analyse de la RSE, de la culture d'entreprise, de la communication interne et du management de trois entreprises russes et trois entreprises françaises. Nous avons également administré deux questionnaires et nous avons réalisé trente entretiens semi-directifs avec les dirigeants et professionnels dans le domaine de la RSE.
Corporate social responsibility (CSR) is a concept adopted by various businesses and organizations and it is being constantly examined by researchers. One of the major industries that has incorporated CSR activities into their strategies is the bank sector. Literature in this topic is still being developed and multiple studies have emerged that investigate the impact of CSR on customer satisfaction and customer loyalty. Thus, the aim of this chapter is to review literature on the relationship between CSR, customer satisfaction, and loyalty. Related articles appearing in international journals from 2009 to 2021 have been examined and the findings provide an insight into the various perceptions of CSR and its impact on customer satisfaction and loyalty.
The use of disposable and reusable packaging is a hot topic in policy and practice, but different studies have come to different conclusions on when each packaging type is the more sustainable alternative. The purpose of this paper is to map and review scientific literature that compares disposable and reusable packaging for food, beverages and e‐commerce from a sustainability perspective. The methodology is a systematic literature review, which identifies 91 scientific papers. The paper describes and analyses the origin, characteristics and state of current knowledge and then proposes future research directions within five areas. It identifies and presents what is known in literature to achieve environmental and social sustainability, as well as circularity for disposable compared to reusable packaging. The review shows that the literature is to great extent qualitative, often studying individual products in a specific context. European studies dominate the current literature, and many of them revolve around a few types of products and packaging. Slightly under half of the studies use the life cycle assessment (LCA) methodology. The review of these studies provides some indicative suggestions for when disposable and reusable packaging is environmentally preferable, but the number of LCA studies is too limited, and their content too fragmented to draw general conclusions about this. Overall, the review of 91 articles shows a great need for continued research that compares the environmental efficiency of disposable and reusable packaging. It also highlights the necessity for more knowledge to be able to clearly state under what conditions and in what contexts disposable and reusable packaging are the most sustainable options. This paper reviews 91 scientific papers that compares disposable and reusable packaging for food, beverages and e‐commerce. The paper describes and analyses the origin, characteristics and what is known in literature to achieve environmental and social sustainability, as well as circularity for disposable compared to reusable packaging. The review proposes future research directions, within five areas, which are needed to clearly state under what conditions and in what contexts disposable and reusable packaging are the most sustainable options.
In the era of the sustainable development goals and calls for climate action, businesses are challenged to respond fast and effectively to societal and environmental challenges. This paper addresses the motives of sustainability entrepreneurs, more concretely ecopreneurs, their challenges in the start-up phase and the implications for subsequent organisational development. By adopting a qualitative research approach, we conduct narrative interviews with 13 sustainability start-up founders in different industries. We show that ecopreneurs are mainly out to positively impact the society, to educate and inspire others with respect to sustainability. Their main challenge relates to raising finance and because of their motives, they tend to adopt transformational leadership styles to ensure that their entire team shares their value base. Our findings therefore expand the body of literature on the topic of sustainability entrepreneurship and provide new, practical implications for the promotion of ecopreneurship.
Brazil is one of the world’s biggest beef producers and its largest exporter. However, beef cattle ranching is a leading cause of deforestation and habitat conversion in the Brazilian Amazon, which challenges sustainable development. We adopted the triple bottom line (TBL) as a guiding theory of sustainability and assumed the necessity of a production system-specific approach. Based on an integrative literature analysis, we aimed to assess sustainability pillars in beef cattle production. The Web of Science, Scopus and Science Direct databases were searched for studies on mitigating the adverse impacts of beef cattle production before the COVID-19 pandemic outbreak. We found 108 references in these databases, 46 of which met the criteria for eligibility assessment, and ten studies were selected for textual cluster analysis and thematic synthesis. The review shows emergent research themes on sustainability in beef cattle production. It also elaborates a conceptual model of the sustainability pillars in the technique, science, and social aspects of the beef cattle sector that may guide the managerial and political strategies for the beef cattle supply chain in Brazil and other emerging markets. This study indicates that sustainable beef cattle development requires new digital technologies and ideas about sustainable supply chain management, which provides human, environmental, and animal welfare.
The coronavirus (COVID-19) pandemic has had an impact on Bolivia’s state of health, economy, and social fabric. The world is grappling with the consequences of the COVID-19 pandemic on firms, workers, consumers, communities, and each other. As a result of these consequences, people all over the world are committed to working together and supporting one another in all possible ways. Using stakeholder theory and Corporate Social Responsibility (CSR), this study explores hospital responses to the COVID-19 pandemic in Bolivia from the perspectives of hospital managers, hospital staff, and patients. This study used quantitative and qualitative analyses to understand CSR initiatives, operational challenges, and health-care quality services in Bolivian hospitals during the COVID-19 pandemic. Based on the results, different recommendations are suggested.
This article aims to explore the inner relationship between targeted poverty alleviation and financing constraints of listed companies, and further reveal the underlying impact mechanism. Based on the data of listed companies in Shanghai and Shenzhen A-share main board participating in targeted poverty alleviation from 2017 to 2020, graded response models and mediation models are conducted. From the perspective of resource motivation, the study examined the relationship between the investment in targeted poverty alleviation and financing constraints of listed companies and introduces policy resources as mediator variable to reveal the underlying mechanism. The study found that the participation of listed companies in targeted poverty alleviation can significantly ease financing constraints, and policy resources can play an intermediary effect in the process. For enterprises with different equity nature, in state-owned enterprises, policy resources play a small intermediary role between poverty alleviation inputs and financing constraints. Meanwhile, in non-state-owned enterprises, government subsidies play a significant intermediary role, and tax incentives play a small intermediary role. In response to this, policy suggestions such as improving the disclosure of poverty alleviation information, expanding policy preferences, and increasing poverty alleviation subsidies have been suggested.
This study aims to overview the existing literature, knowledge framework, and intellectual structure mapping in the field of corporate environmental performance (CEP) and corporate financial performance (CFP) by employing a bibliometric analysis approach to selected 311 papers sourced from the Scopus database between 1994 and 2022. It presents the publication growth, influential sources, productive authors, and collaboration index of countries using Biblioshiny software. Stringent regulatory regime and stakeholders' pressure followed by a growing trend of publication motivated us to comprehend the evolving facets of the relationship using co‐citation analysis followed by a systematic literature review using coupling analysis which identified five research themes as CEP–CFP relationships—facets, strategies and dimensions, and methodological choices during the initial phase of 1994–2014; and green innovation and corporate sustainability practices, environmental disclosure and environmental responsibility, and green development behavior and practices during 2015–2022. From the insights congregated from research themes, the study discusses prominent developments and provides future research directions to further enrich the field of CEP and CFP. Our findings provide various global regulatory frameworks, government, policymakers, and firm managers the need to explore the dynamic factors while formulating the strategic environmental policy and how it contributes to the financial performance of the firms.
As sustainability becomes fundamental to companies, voluntary and mandatory disclosures or corporate sustainability practices have become a key source of information for various stakeholders, including regulatory bodies, environmental watchdogs, nonprofits and NGOs, investors, shareholders, and the public at large. Understanding sustainability practices by analyzing a large volume of disclosures poses major challenges, given that the information is mostly in the form of text. Applying machine learning and text analytic methods, we analyzed approximately 25,428 disclosure reports for the period of 2011 to 2020, extracted from the Securities and Exchange Commission (SEC) filings and made available at the Ceres website via application programming interfaces (APIs). Our study identified six industry clusters from the K-means and six main topics from the latent Dirichlet allocation (LDA) method that related to the disclosure of climate-change-related environmental concerns. Both methods produced overlapping results that further reinforce and enhance our understanding of climate-change-related disclosure at various levels, such as sector, industry, and topic. Our analysis shows that companies are concerned primarily with the topics of gas emission, carbon risk, climate change, loss and damage, renewable energy, and financial impact when disclosing climate-change-related issues to the government. The study has implications for corporate sustainability practices, the communication and dissemination of such practices to stakeholders at large and furthering our understanding of sustainability in general.
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