Elements Of Triple Bottom Line Research Articles

Sustainability during the COVID pandemic: analysis of hotel association communication

ABSTRACT Hotels have implemented substantial sustainability initiatives. However, these efforts might be compromised during a crisis. How did sustainability in hotels fare during the COVID pandemic? To investigate, we reviewed national and regional hotel associations’ publicly available stakeholder communications during the COVID crisis. We collected data over four time periods to identify foci and changes. From website content analysis, viewed through a critical sustainability lens, six communication themes emerged. These were (1) operational procedures and technology; (2) staffing; (3) financial support; (4) health and hygiene; (5) marketing; and (6) community network building. Our findings revealed that hotel associations’ public communications were dominated by economic aspects, indicating a demotion of sociocultural and environmental elements of triple bottom line (TBL) considerations. That is, sustainability became largely silenced during the crisis, thus raising questions as to the centrality and meaningfulness of the previous sustainability efforts. The research contributes an in-depth insight that the hotel sector prioritizes economic elements during a crisis, which is problematic if a crisis is long-term and for any recovery efforts. We recommend centralizing sustainability in communications to sensitize and signal attention to strategic core needs.

Sustainable conditions for the development of renewable energy systems: A triple bottom line perspective

• We relate the triple-bottom line (TBL) with renewable energy systems (RES) development. • We conducted a quantitative analysis of 727 german municipalities. • A cluster analysis show patterns of RES adoption using the TBL perspective. • We show economic, social and environmental development initiatives important for RES. Renewable energy systems (RES) have been proposed as an effective solution for sustainable development. However, the impact of municipal contextual conditions on the development of RES is still unclear. One of the literature gaps is the lack of understanding of whether the balanced development of economic, social, and environmental aspects of sustainability – the triple bottom line (TBL) perspective – can support RES policy. We conducted a quantitative analysis of 727 medium- and large-sized German municipalities to understand whether municipalities should create contextual conditions around the TBL dimensions to support RES policy. Furthermore, we applied a cluster analysis to establish the patterns of RES adoption supported by the TBL. Our results document that advanced adopters of RES are more advanced regarding the economic and environmental aspects of the TBL, and their RES development outperforms in the development of a knowledge-base and social cooperation. In contrast, regions with less RES development primarily emphasize reducing energy dependency and increasing social acceptance. As the main contribution, the study provides a novel view on how sustainability and RES development work together by providing details about the connection between specific TBL dimensions and elements with different maturity levels of RES policy implementation.

Achieving triple bottom line performance: highlighting the role of social capabilities and environmental management accounting

PurposeThe relationship between the elements of the triple bottom line (TBL) is a controversial area that is constantly debated in the sustainability literature. This study addresses this debate by testing the relationships between these elements, while considering environmental management accounting (EMA) as a mediating influence.Design/methodology/approachThis paper examines survey responses from upper-level managers from ISO 14001-certified manufacturing companies listed on the Indonesian Stock Exchange (IDX). The hypotheses were tested using a partial least squares approach, and bias-corrected and accelerated bootstrap confidence intervals were used to test the significance of the relationships between variables.FindingsThe authors found a direct relationship between the TBL elements and the role of EMA and social performance in mediating the relationship between economic performance and environmental performance.Research limitations/implicationsThis research also provides new insights into the progress of the social resource-based view (SRBV) theory, where the social element missing from the TBL approach can be found.Practical implicationsThe findings of this article imply that it is worthwhile to invest in corporate sustainability because it is thereby possible to simultaneously achieve economic, environmental and social performance, since such elements are truly integrated. In addition, possession of EMA management tools is necessary to enhance the relationships between economic performance and environmental performance. Furthermore, social performance seems to constitute an important bond between both of these, indicating that the social element of the TBL is necessary to achieve truly competitive performance.Originality/valueThis study contributes to the corporate environmental management literature by providing empirical evidence regarding the TBL elements.

Sustainability risk management in the agri-food supply chain: literature review

Maintaining an effective risk management procedure can counterbalance a critical effect on supply chains. The Agri-food supply chain has characteristics that are unique and complex if compared with a conventional supply chain. Sustainability risk management in the supply chain is the key to a competitive organisation in the long term. The aim of this paper is to review current research on sustainable risk management in the Agri-food industry chain. These reviews were arranged in steps systematically, ranging from searching related to review of supply chain sustainability risk management (SCSRM), reviewing the general framework of SCSRM and the framework of Agri-food SCSRM. Selection of literature review papers in the period 2010-2019, and obtained 30 papers. Risk aspects were analysed using a multi-dimensional approach (economic, social, environmental, technical, and institutional) that influences the sustainability of the Agri-food industry. The results show that there are few studies focusing on risk management to achieve a sustainable supply chain system. Some studies only focus on Triple Bottom Line elements (economic, social, and environmental). Sometimes, these studies do not consider risks from other elements such as technical and institutional aspects that can be influence the sustainability of the Agri-food industry. Technical aspects such as the reliability of technological systems and institutional aspects as policymakers support sustainability in a business process. The contribution of this paper is to provide an initial theoretical framework to guide researchers in analysing risk through a multi-dimensional approach to sustainability.

Organizational Strategy and Corporate Social Responsibility: The Mediating Effect of Triple Bottom Line.

Limited research in the area of the triple bottom line (TBL) mediation effect on the relationship between organizational strategic performance (OSP) and corporate social responsibility performance (CSRP) has motivated this study. The objective of this study is to investigate how OSP affects CSRP and the mediation impact of TBL elements through the decision-making process of business management. Considering a sample of 250 employees from Bangladesh, this study used structural equation modelling (SEM) to test the relevant research hypotheses. Through the lens of stakeholder, institutional, legitimacy and resource-based view theories along with rigorous statistical techniques, this study has found that OSP is positively related to CSRP. In terms of the mediation effect, this study has found that economic responsibility has no intervening role while environmental and social responsibility significantly mediated the relationship between OSP and CSRP. Finally, the full mediation power of the model suggests that OSP affects a firm’s strategic decision and CSR outcomes directly as well as indirectly through TBL.

Framing the triple bottom line approach: Direct and mediation effects between economic, social and environmental elements

Abstract Conflicting relationships between the economic, social and environmental elements of business sustainability, which are also referred to as the Triple Bottom Line (TBL), characterise today's business environment. While the TBL has recently attracted considerable research, not a single study has empirically tested the direct and indirect effects between the TBL elements. By addressing this gap in research, this study sheds light on the structural properties focusing on the direct effects and the indirect effect (i.e., mediation) between the TBL elements. The results of two cross-industrial studies in Norway and Spain indicate that the TBL's economic element has a direct effect on the environmental element, with the social element mediating this effect. The results reported here offer long-needed empirical insights into the interplay between the three TBL elements, which have important implications for research and practice.

An interactive model of driving forces between TBL elements - empirical findings

The purpose of this study is to explore the interaction between elements and driving forces of the triple bottom line (TBL). A qualitative study was undertaken by Norwegian companies, all to implement significant business sustainability programmes within their organisations. These extended beyond compliance and findings suggest that companies possessed only vague insights on how to manage the elements of TBL driving forces. An interactive model based upon TBL consisting of mercenary, altruistic and regulatory driving forces is suggested to provide a foundation for further exploration of the interaction between elements and driving forces of TBL. For businesses to be sustainable, it is essential that efforts are dedicated to understand how the TBL elements interact optimally.

Validating a triple bottom line construct and reasons for implementing sustainable business practices in companies and their business networks

PurposeThe purpose of this paper is to validate a triple bottom line (TBL) construct, as well as to describe the TBL reasons for implementing sustainable business practices in companies and their business networks.Design/methodology/approachThis study reports on the validation of a TBL construct, in a Spanish context, of a study originally conducted in Norway. In this validation study, 230 companies were selected for participation. A total of 89 usable questionnaires were returned, generating a response rate of 38.5 per cent.FindingsThe empirical findings indicate major similarities and minor differences between organizations in Spain and Norway across two studies. By extension, the empirical findings appear to be valid and reliable across contexts and through time.Research limitations/implicationsThis study explains the structural properties of the main reasons for business sustainability (economic, social and environmental) and business sustainability efforts in companies and the supply chains or business networks.Practical implicationsBusiness sustainability efforts need to be assessed in a systematic manner, and the validated TBL construct offers a foundation for doing this, though it needs to be complemented with other elements and details in connection with business sustainability.Originality/valueBusiness sustainability efforts have been evolving over time and are increasingly seen to consider economic viability, as well as environmental sustainability and social responsibility. This study deals with how these elements of TBL are interrelated with respect to business sustainability.

Driving forces and interfaces between elements of triple bottom line - findings and propositions of TBL management

The purpose of this study is to explore the interfaces and driving forces between the elements of the triple bottom line (TBL) approach. A qualitative study was undertaken with respect to a sample of reputable companies in Norway, which have implemented significant business sustainability programs within their organisations, the marketplace and in the society beyond mere compliance. The results from the study is that there appear to be no established structures or processes that enable an insightful understanding of driving forces and interfaces between the TBL-elements. The article outlines a framework for the fragmented state-of-the-art practices is labelled TBL management. This is an attempt to emphasise not only the measurement properties of the TBL-elements (economic, social and environmental ones), but also the structural ones (cause-and-effect between elements) that have so far not been recognised in practice and theory.

Driving forces and interfaces between elements of triple bottom line - findings and propositions of TBL management

The purpose of this study is to explore the interfaces and driving forces between the elements of the triple bottom line (TBL) approach. A qualitative study was undertaken with respect to a sample of reputable companies in Norway, which have implemented significant business sustainability programs within their organisations, the marketplace and in the society beyond mere compliance. The results from the study is that there appear to be no established structures or processes that enable an insightful understanding of driving forces and interfaces between the TBL-elements. The article outlines a framework for the fragmented state-of-the-art practices is labelled TBL management. This is an attempt to emphasise not only the measurement properties of the TBL-elements (economic, social and environmental ones), but also the structural ones (cause-and-effect between elements) that have so far not been recognised in practice and theory.

Relationships among triple bottom line elements

Purpose – The purpose of this paper is to gain more insight of the nature and strength of relationships among the three triple bottom line (TBL) outcomes, namely corporate environmental performance outcome (CEPO), corporate social performance outcome (CSPO) and corporate financial performance outcome (CFPO) and to evolve a roadmap for integrating sustainable business practices that facilitates in managing and improving their sustainable performance. Literature reports that currently businesses try to achieve economic, social and ecological goals independently resulting in silos. The interrelationships of TBL elements have not been explored and integrated. The literature has already pointed out that to achieve corporate sustainability, managers need to integrate TBL goals in all their business decisions. However, the question remains – how to integrate these three competing goals and this paper attempts to answer this question. Design/methodology/approach – In the research design, the authors use a quantitative research methodology with data collected by means of a survey questionnaire that included both descriptive and exploratory flavour. The empirical study examines the relationships of TBL elements as perceived by 85 different Australian-based large, medium, as well as small business organisations. The data collected were analysed by performing factor analysis on 21 items resulting in three latent factors that were aligned to TBL outcomes and the correlations among them were analysed to assess their interrelationships. Findings – The results of the study report weak, positive relationships existing between the TBL. This result has useful implications well-supported by the qualitative feedback. The paper argues that Australian managers do not see any strategic advantage in pursuing “beyond compliance” sustainable business practices, as they perceive no added value to their organisations’ financial performance outcomes. Integrating economic, social and ecological performances is seen as an additional management burden. Originality/value – While most of the TBL studies conducted worldwide focus on predominantly assessing large organisations toward responsible and sustainable business practices, this paper considers large, medium as well as small businesses. Also, economic, social and environmental issues are explored by organisations individually, while this study investigates their inter-connections. Through the empirical study, this paper provides recommendations and proposes a four-step roadmap with the participation of quality circles that would facilitate the integration of the social responsibility and environment protection practices into the core business operations paving way towards achieving corporate sustainability.

A triple bottom line construct and reasons for implementing sustainable business practices in companies and their business networks

Purpose– The purpose of this study is to test a Triple Bottom Line (TBL)-construct as well as to describe the TBL-reasons for implementing sustainable business practices in companies and their business networks. This study explores how linking these seemingly disparate pillars of sustainability may be facilitated through a TBL construct. The notion of sustainable business practices has been evolving and is increasingly understood to encompass considerations of economic viability, as well as environmental sustainability and social responsibility.Design/methodology/approach– The research is quantitative in nature, exploring and analysing how companies in different Norwegian industries implement and manage sustainable business practices based on TBL. The survey results are reported here.Findings– The relevance of TBL to different aspects of sustainable business practices is outlined. The study generally supports the view that a heightened propensity for sustainable business practices ensures that organisations are better equipped for meeting the challenge of integrating TBL in companies and their business networks.Research limitations/implications– The study tested a construct of TBL in the context of sustainable business practices. It may be incorporated in further research in relation to other constructs. Suggestions for further research are proposed.Practical implications– Useful for practitioners to get insights into TBL-reasons for implementing business-sustainable practices in companies and their business networks. It may also be valuable to assess the general status of business-sustainable practices in a company and their business networks.Originality/value– Linking two traditionally separate and encapsulated areas of research, namely, the area of business sustainable practices and the area of TBL. The current study has contributed to a TBL-construct in relation to other constructs in measurement and structural models. It has also contributed to provide insights of priority into the main reasons to implement the elements of TBL within companies and their business networks.