Search

Sustainability has become a consideration for every firm operating in today's business landscape. Scholars are tasked with uncovering bridges and barriers to successfully implement sustainability strategies, and the academic community has largely responded. However, while sustainability research has proliferated across business disciplines, it is conspicuously missing from professional selling and sales management. This is partly due to conceptual ambiguity, but also because sustainability generally involves firm-level policies and programs, and therefore domains like consumer behavior, marketing strategy, and supply chain management have occupied the space. This is problematic because while executives develop sustainability strategies, the sales force is responsible for conveying those priorities to external stakeholders. Therefore, the goals of our manuscript are to: 1) organize and refine the definition of sustainability in a professional selling context, 2) review relevant literature that examines sustainability in that context, 3) explore emergent themes from this review that 4) reveal gaps in our understanding, and 5) present a research agenda for sales scholars to bridge these gaps and advance our understanding of the role of sustainability in sales and vice versa. [ABSTRACT FROM AUTHOR]

This study offers an analysis of existing research on sustainability and its link to accounting and management control in the port sector. Existing studies do not provide a comprehensive discussion of management accounting and control tools in this context, despite recognizing the relevance of the topic. A scoping review was used as a methodological basis, with the aim of mapping the literature on the role of accounting and management control, as well as their relationship with the triple bottom line associated with the various levels of sustainability in this sector. The results point to a diversity of tools used in developed countries, where interest in efficiency, sustainability, and strategic alignment stands out. [ABSTRACT FROM AUTHOR]

This study aims to examine the role of digital leadership in mediating the relationship between institutional pressures (regulatory, normative, and cognitive) and sustainable performance (economic, social, and environmental) from an institutional perspective. It further examines the moderating effect of environmental turbulence as uncertainty rises. Using a sample of 508 Chinese listed firms, this research empirically investigates the mediating role of digital leadership between institutional pressures and sustainable performance. Additionally, it outlines the moderating influence of environmental turbulence between institutional pressure and digital leadership, as well as between digital leadership and sustainable performance. Our findings indicate that enhanced digital leadership under institutional pressures can boost sustainable performance. Moreover, environmental turbulence has been identified as a moderating factor that weakens the relationship between cognitive pressure and digital leadership, and between digital leadership and sustainable performance. [ABSTRACT FROM AUTHOR]

The Director of Transportation for Grenze Independent School District wants to transform the bus fleet to clean energy, but budget constraints are a constant barrier. The health and safety of pupils, particularly those with asthma, is a compelling feature of this case to engage students and explore the benefits and challenges of electric vehicles. The purpose of this case study is to encourage students to consider all stakeholders when analyzing data for business decision-making, thus utilizing the triple bottom line. Learning objectives for Module 1 are to (1) analyze financial data for optimal decision-making, (2) identify and describe environmental and social concerns, and (3) evaluate and support recommendations considering financial, environmental, and social factors. Module 2 learning objectives focus on governmental accounting concepts to (4) analyze the impact of bond issuance on taxpayers, (5) prepare related journal entries, and (6) explain the reporting of transactions on fund-based and government-wide statements. [ABSTRACT FROM AUTHOR]

AbstractThe sustainability discourse is gaining centrality in a variety of settings. For this discourse to take wider and deeper roots, it is crucial to understand the basic behavioral requirements as well as behavioral nuances pertaining to sustainability in a wider perspective. The path leading to sustainability may require some core behaviors along with their compatible enablers that may influence them. This study explores the enablers of pro-sustainability behaviors of top management in a global context using Netnography. Discussing sustainability from the perspective of triple bottom line - comprising environmental, societal, and economic aspects - and using the identified enablers of pro-sustainability behaviors in a global context, this study proposes a conceptual framework under the theoretical realm of the Upper Echelon Theory. The findings suggest that simultaneous and concerted attention to multiple enablers of pro-sustainability behaviors may help the top management to make greater progress toward sustainability. The findings offer some important implications for management practitioners and policy makers. [ABSTRACT FROM AUTHOR]

Responding to the call for circular transition, the Dutch and French governments aspire to achieve a fully circular economy by developing a transitional agenda in various sectors, including fashion and construction. The two countries are among the top 10 waste generators in the European Union (EU), while the two sectors--fashion and construction--are the largest polluters in the EU. The aim of this study, and its main contribution, is to harmonize circular design principles, which vary by sector into common types, and identify the circular design principle that balances the sustainability dimensions the most. This responds to research gaps that merely describe these design principles applicable to different sectors but which are also silent on which achieves sustainability balance. Using multicriteria decision analysis, selected case studies of companies in the two sectors and countries were scored and ranked according to environmental, economic, and social sustainability indicators. The case projects were selected based on the circular design principle that the enterprises were applying. These principles were standardized for the two sectors to come up with five distinct types, namely, design for (i) biobased materials, (ii) service/adaptability, (iii) disassembly, (iv) waste and material recovery, and (v) longevity. Three forms of triangulation were used to achieve reliability, validity, and equivalence of the findings: (i) data--by doubling the size of the sample cases to 40 establishments from 20, (ii) investigator--by having the authors score the projects separately, and (iii) method--by using two objective weighting methods in scoring the criteria. These techniques resulted in similar rankings of the cases in terms of triple bottom-line scores per design principle. Designing for biobased materials turned out to achieve the most balance. The case projects were also compared regarding performance in achieving the UN Sustainability Development Goals (SDGs), which companies use to integrate sustainability with business. Circularity in fashion and construction primarily targets responsible consumption, production, and climate action. A tertiary SDG was life on water and access to clean water for fashion and life on land and sustainable cities for construction. [ABSTRACT FROM AUTHOR]

This systematic literature review has as its aim to discuss how the use of micro fulfilment centers can help logistics and supply chain professionals in alleviating the urban last mile logistics problem. This systematic literature review adapts the SALSA approach, the PRISMA 2009 checklist, and the PRISMA 2020 flow diagram, while its validity is based on the utilization of the qualitative CASP checklist. In addition to the above, certain inclusion/exclusion criteria were used. The findings of this review underline that micro fulfilment centers are a key new approach in terms of alleviating the last mile logistics problem, in urban areas where space is extremely limited via a reduction in CO2 emissions, the use of new technologies not only in operations but also in the delivery of goods and the increase in customer satisfaction. This is an original and breakthrough literature review as it covers a gap in the existing literature that has to do with the role of micro fulfilment centers in urban areas in terms of alleviating the last mile logistics problem, a topic about which not much have been written until now as it is quite novel. This literature review gives a clear path for the researcher of the future in terms of approaching the urban last mile logistics problem via the lens of the use of micro fulfilment centers, while it contributes to the urban logistics industry in several ways. [ABSTRACT FROM AUTHOR]

Sustainability in business processes is a buzz in the business world. This research aims to focus on the supply chain process of the business. Not only for securing their future but also for considering it as a responsibility towards society. There are a lot of innovations happening in strategies adopted for ensuring sustainable applications in the supply chain process. This study has tried to identify some breakthrough strategies in the supply chain management processes which are sustainable in nature. Some of these strategies are reducing wastage, green shipping, sustainable packaging, reuse and recycle and adopting e-commerce platforms to sell the merchandise. Secondly, to ensure that sustainability is achieved, the study has taken the TBL (triple bottom line) as the metrics to measure sustainability. The TBL has been also considered as the mediating variable between supply chain strategies and the organization growth factors. Structured Equation Modelling was performed to study the model fit. It was observed that sustainable supply chain management directly has a significant influence on Organizational Growth and on TBL. But TBL has no significant influence on Organizational Growth. Also, sustainable supply chain management indirectly has no significant influence on organizational Growth through the triple bottom line as a mediating variable. The result of One-Way ANOVA says that there is a significant impact of different sectors like electronics manufacturing companies, apparel companies, and FMCG companies on organization growth. [ABSTRACT FROM AUTHOR]

Given the scope of tourism and hospitality, this economic sector has a significant role to play in the global effort to become more sustainable. As more initiatives are discussed and implemented to promote sustainability, such as the United Nations 17 Sustainable Development Goals, and the regular emissions cuts promised in various COP summits, the need to understand tourism and hospitality's role in sustainability only increases. Results from a qualitative study conducted among 4- and 5-star hotels in Dubai suggested that, while hotels are keen, there is a lack of awareness and understanding about how best to implement sustainable initiatives. [ABSTRACT FROM AUTHOR]

This review examines corporate sustainability research in marketing, using a perspective that encompasses the environmental and social, as well as economic, aspects of firm performance (i.e., the "Triple Bottom Line"). The authors describe major trends in the strategy-level corporate sustainability literature over several generations. Prior research has mostly focused on the organizational level, noting how firms have engaged with sustainability, while largely ignoring markets and the global economic system. Trends in economic, environmental, and social focus are highlighted, with environmental issues being of relatively greater importance in the nascent stages of corporate sustainability research. However, a growing preference for economic and social issues is observed over time. More recent research examines the tension between sustainability and profitability, examining potential trade-offs between bottom line financial results and achieving the sustainability goals of social and environmental progress. The paper concludes with an agenda for future research in strategic marketing sustainability. [ABSTRACT FROM AUTHOR]

This study investigates how chefs operating in Australia and Vietnam perceive sustainability within their c ontext, how sustainability could be enhanced, and challenges limiting stronger sustainable practices. Data were gathered through in-depth, semi-structured face-to-face and online interviews with 69 chefs (34 in Australia, 35 in Vietnam). The analysis revealed 11 key dimensions, similarities, and clear differences in how chefs perceive sustainable practices. For instance, while both groups strongly perceived the need to work with the supply chain as a means to enhance sustainability, they clearly differed concerning reducing food-related wastage or being more open to sustainability-related discussions. [ABSTRACT FROM AUTHOR]

Due to the increasing number of events and the complexity of the relationships and synergies between the stakeholders involved in the events and the environment there is a need to understand the contribution of events to the area where they are hosted. This article aims to develop an innovative impact assessment system that allows the effects of the event to be assessed from a global sustainability perspective via a multistakeholder approach and tries to solve the problems of comparability and commensurability raised by integrating economic, sociocultural, and environmental impacts. This novel impact assessment method creates an ad hoc synthetic index unique for each event. The impact categories are aggregated and weighted according to the specific realities of the region. This theoretical contribution involves measuring event impacts through a multiperspective and multistakeholder analytical methodology, allowing the effects to be more efficiently assessed and compared in monetary terms. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article aims to study the literature on Industry-4.0 technologies and "Triple Bottom Line" (social, economical and environmental) parameters in the construction industry. The study focuses on analyzing the gaps in various researches conducted till now and suggests possible information that can be used to improve business processes. Preferred Reporting Items for Systematic Reviews and Meta-Analysis Method is adopted to select the articles. One hundred fifty-six published articles from 2015 to 2023 are examined to understand various theoretical frameworks. Content-based analysis is used for the categorization of five significant categories: (1) Industry 4.0 Enablers; (2) Barriers in Industry 4.0 Adoption; (3) Challenges in Construction Industry; (4) Opportunities for the principle Industry 4.0 Technology; (5) Impact of "Industry 4.0" Technologies. Based on categorization, rewards or incentives, management involvement, employers training, Building Information Modeling, Big Data, Cloud computing, etc., are major enablers of Industry 4.0 in the construction industry. Implementation cost, lack of knowledge, and poor long-term planning are analyzed as common barriers. Numerous challenges and opportunities related to Industry 4.0 technologies have been identified. Moreover, the Triple Bottom Line impacts of Industry 4.0 technologies, such as waste management, cost reduction, health and security, and resource planning, are also analyzed. The study also revealed that there are numerous research gaps in the integrated application of technology and sustainability because of information inadequacy and unawareness of the stakeholders. The study's findings will help uncover detailed information in a systematical manner for developing an integrated sustainable business environment in the construction industry. The study considering the specific period and inclusion/exclusion criteria can possibly develop limitations of missing a few relevant articles and information in this context. [ABSTRACT FROM AUTHOR]

Companies worldwide are moving towards sustainability by focusing on its three dimensions: environmental, economic, and social sustainability. This study explores how sustainable supply chain management (SSCM) takes the changing role to affect these three dimensions. Since organizations vary in size, we post and test relationships regarding how firm size can impact the implementation of SSCM practices as a moderator. We posit an empirical research model and test this using structural equation modeling with survey data from 392 managers across various Jordanian manufacturing firms. This study assessed the link between five categories of SSCM practices and TBL performance. We found that firm size is critical and moderates the positive SSCM relationship with economic and social performances. Results shed new light on SSCM and its impacts on environmental, economic, and social performance. According to the study findings, environmental management practices and supply chain integration influenced all sustainability dimensions, whereas socially inclusive community practices influenced none. Furthermore, operations had an impact on economic sustainability. Finally, socially inclusive employee practices had a significant impact on both environmental and economic sustainability. Findings show that when implementing SSCM, larger firms perform better on multiple sustainability measures compared to smaller firms. The model's integration of firm size as a moderator provides additional insights regarding the SSCM construct and its change agent role in stimulating sustainable development. [ABSTRACT FROM AUTHOR]

This research examines the impact of the Russian‐Ukraine war on the decisions made by managers regarding the three dimensions of the triple bottom line (TBL) of sustainability. Specifically, it investigates how managers in the Lombardy region of Italy adapted their approaches towards sustainability during this crisis. The descriptive statistics and PCA analyses demonstrate that managers adjusted their decisions regarding the social dimension of sustainability in response to the prevailing circumstances. The Russian‐Ukraine war has led to a convergence of the social and economic dimensions within firms. However, the study also reveals that the social dimension is often considered secondary to the core business, making it the weakest aspect of the TBL approach. Nonetheless, external disruptions, such as in the case of the Russian‐Ukraine war, can influence this approach, leading to a repositioning of the social dimension as a focal point in business strategies. By emphasizing the importance of considering social aspects in sustainability decision‐making during crises, this research contributes valuable insights to the existing literature. The findings can inform the development of strategies to address challenges posed by the Russian‐Ukraine war and enhance the integration of social criteria in sustainability decision‐making. [ABSTRACT FROM AUTHOR]

Background: Datajadesta.com classifies tourist villages into four categories: independent, advanced, developing, and pioneering. More local communities gain from increased rural tourism managed by tourism-focused organizations. However, problems with management often arise, which increases the risk that the tourism sector won't grow or reach a certain level. This is a problem that any group that cares about tourism, like the Pokdarwis, must overcome. Purpose: This study aims to investigate the significant influence of social entrepreneurial orientation in advancing the sustainability of rural tourism (the so-called triple bottom line) in terms of benefits to the environment, community, and economy. This orientation can indirectly benefit the management strategies of tourism-aware organizations. While performing. Design/methodology/approach: By using accidental sampling, up to 34 rural tourism activists from each tourism awareness group across Indonesian rural tourism were gathered in accordance with the criteria from https://jadesta.kemenparekraf.go.id. Based on their advanced and mature levels, respondents were selected. autonomous tourist village. To ensure meaningful relationships, process the data using Smart Pls 4. Findings/Result: Hypothesis 1, social entrepreneurship orientation has a major impact on community empowerment. However, hypothesis 2 indicates that social entrepreneurship orientation has no significant impact on the sustainability of rural tourism. Finally, hypothesis 3 asserts that social entrepreneurship orientation has a significant impact on the sustainability of rural tourism through community empowerment. Conclusion: Encouraging community involvement in tourism development and promoting social entrepreneurship as a means of achieving the Triple Bottom Line, as well as the significant role it plays in empowering local communities and promoting sustainability in tourist villages. Originality/Value (State Of the art): The study highlights the critical role of social entrepreneurial orientation in promoting the sustainability of rural tourism through community empowerment, though it does not directly impact sustainability on its own. By classifying tourist villages into various development stages, the research underscores the necessity of effective management by organizations like Pokdarwis to overcome challenges and foster growth. [ABSTRACT FROM AUTHOR]

Purpose: considering the resource-based view, embracing green supply chain management (GSCM) influences a firm's performance (FP). This study finds the nexus between GSCM and FP by analyzing the reporting trends among the authors, countries, and sources along with collaboration among countries and authors, the emerging topics, and different themes in this field with their impact, centrality, and density. Lastly, it probes into the different methodologies, affiliating concepts, influencers, drivers, and impacts of GSCM through content analysis. Design/methodology/approach: this paper spotted 1518 documents narrowed down to 938, pertinent to GSCM and performance, utilizing the Scopus database. It uses sources, authors, word analysis, coupling, network analysis of keywords, social structure, and conceptual structure analysis in the Biblioshiny package of Rstudio (Version 4.4.0) to identify the progress in the fields spanning through the decade (2014–2023). Moreover, content analysis has been used to study the concepts and contexts of different themes identified through thematic analysis. Findings: the study found Journal of cleaner production in sources, Sarkis in authors, and China in countries to have the highest no. of documents. Closed-loop, digital, and circular supply chains and Industry 4.0 have been identified as the trending topics. Moreover, the key themes identified are (1) Supply Chain Optimization Models for Sustainability, (2) Affiliating concepts to, and the relationship between, Sustainable Supply Chain Strategies and TBL Performance in Manufacturing Sectors of Developing Countries, (3) Life Cycle Analysis of Natural-Resource Based Supply Chains for Sustainability Assessment on TBL, and (4) Factors Influencing and Performances Impacted by GSCM. Originality/Value: this research adds to the previous literature by analyzing both the concepts of GSCM and FP collectively, and finding new themes in between their intersection. Implications: it will direct future researchers in choosing the right theme, methodology, intervening variables, affiliating concepts, and country and author collaboration for the fields related to GSCM and FP. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper investigates the sugar value chain in Vietnam and evaluates its sustainability using integrative indicators based on the Triple Bottom Line (TBL) approach. A set of 27 indicators were used in our survey of key stakeholders in the sugar value chain of Vietnam. After 2 months, we received 482 quetionnaires and retained 473 valid responses. Our findings show that there are still many challenges for the Vietnamese sugar value chain to grow sustainably. Thus, we proposed some suggestions to enhance the sustainability of the Vietnamese sugar value chain.

Abstract The interconnection between the consequences of digital technologies and their impact on triple bottom line sustainability in the banking industry has emerged as a dynamic, multidisciplinary, and eclectic research area of global significance. Nevertheless, applying a systematic literature network analysis in this field has not yet been attempted. Therefore, this paper aims to investigate academic research by integrating different knowledge systems. To conduct this comprehensive analysis, this study employed the contextualized systematic literature review and bibliometric approaches method to make inferences from 154 publications obtained from the Scopus and Web of Science databases for the years 2012–2024 by using the biblioshiny tool. The study’s findings exhibited a noticeable upsurge in research trends in the last five years. With 64 publications, 2023 was the most productive year, and 2018 had the most influence with 188 citations. China, Italy, Spain, Egypt, and Malaysia were the most productive countries regarding citation performance. This study highlights the counterintuitive connection between digitalization, financial inclusion, sustainability, fintech, and sustainable development by providing support with recent literature to reflect the current developments in the field. The themes encountered here are crucial for regulators and practitioners who aim to capitalize on the mutually reinforcing nature of the two phenomena in the banking industry.

This study investigates how social enterprises in East London drive sustainability in the fashion industry, focusing on the following two case studies: Making for Change and Stitches in Time. The research uses the Triple Bottom Line (TBL) framework and social capital theory to assess how these enterprises integrate TBL principles and leverage social capital to promote sustainable practices. The qualitative exploratory study generates hypotheses proposing that East London-based social enterprises employ diverse TBL strategies to advance sustainability (H1) and utilise social capital through networks and community ties to support their initiatives (H2). Data collected through interviews and focus groups confirm that these enterprises effectively address social, environmental, and economic dimensions of sustainability. However, balancing these dimensions, especially economic sustainability, remains challenging and often varies depending on organisational objectives. The study also emphasises social capital's key role in enhancing internal cohesion and facilitating external collaborations. The research deepens our understanding of how social enterprises can drive sustainable development by providing evidence-based insights within an underrepresented context of the UK. Using social enterprises as exemplars, these insights could potentially guide the transition of the UK fashion industry towards more sustainable practices. [ABSTRACT FROM AUTHOR]

Financial Services Authority Regulation No. 51/POJK.03/2017, social and environmental responsibility or abbreviated as TJSL is a commitment to participate in sustainable economic development in order to improve the quality of life and the environment that is beneficial, both for the company itself, the local community, and the community in general TJSL or what we commonly know as Corporate Social Responsibility (CSR) is part of sustainable development that must be carried out by all development actors, namely the government, the community, and also the business community. This study uses a qualitative method with ethnomethodology studies to reveal the practice of CSR implementation at PT Pertamina Lubricants from 2019 to 2023. The purpose of this study is to reveal CSR practices in an effort to maintain sustainability activities at PT Pertamina Lubricants. The triple bottom line and good corporate governance approach are used in this study. Data collection was carried out through interviews, field observations, and literature studies. The results show that PT Pertamina Lubricants has transformed its CSR practices by emphasizing Creating Shared Value (CSV). CSR practices during the Covid-19 pandemic are still ongoing by implementing applicable protocols. The triple bottom line bottom line approach, namely profit, people, and planet, and good corporate governance, has also been implemented. [ABSTRACT FROM AUTHOR]

With increasing pressures on big businesses to expand performance objectives beyond financial metrics and to include social and environmental objectives, business organizations experience rising tension in balancing these various objectives. Oftentimes, subjective narratives can weigh in on the relative importance of competing objectives. This subjectivity is a contributing factor to findings of inconsistent and mixed results for the financial impact of an organization's environmental performance in the prior literature. Our research effort seeks to provide a positivist perspective on the relationship between environmental performance and financial performance of companies. Also, given the importance of efficient operations for corporate success, we examine the influence of operational productivity on the environmental and financial performance relationship. Using a global dataset compiled from reputable sources, including 1738 unique firms spanning between the years 2011 and 2020, we find statistically significant results that indicate that lower carbon emissions are associated with higher profitability when a firm has competitively high operational productivity. Companies with operational productivity that is competitively low do not perform well financially when carbon emissions are low. Thus, our study fills a research gap in this domain by relying exclusively on a broad set of purely objective data and illuminating the importance of operational efficiency on the relationship between the environmental performance and financial performance of firms. [ABSTRACT FROM AUTHOR]

Triple Bottom Line (TBL) may be one of the best weapons in one of today's biggest business challenges, achieving sustainability. Despite the importance of the economic dimension of TBL for companies' competitiveness, financial sustainability remains undervalued in research and business management practises. Thus, there is a need to deepen the knowledge about the relationship between sustainable business practises and the economic performance of firms. This study aims to analyse the influence of the economic dimension of TBL on firm financial performance. Three multiple linear regression models were estimated by the generalised method of moments for a sample of 70,057 Portuguese companies grouped according to their size. The results reveal that the economic dimension of TBL influences the financial performance of companies in a positive way, both at the level of value creation and from the perspective of company continuity. The study uses accounting indicators as the representatives of the economic dimension of the TBL and its consideration in conjunction with the stakeholder theory. The use, monitoring, and evaluation of the financial indicators of value and continuity that translate the application of TBL in the financial performance of companies may lead them to achieve financial sustainability. [ABSTRACT FROM AUTHOR]

Purpose: The implementation of sustainability and circular economy (CE) models in agri-food production can promote resource efficiency, reduce environmental burdens, and ensure improved and socially responsible systems. In this context, indicators for the measurement of sustainability play a crucial role. Indicators can measure CE strategies aimed to preserve functions, products, components, materials, or embodied energy. Although there is broad literature describing sustainability and CE indicators, no study offers such a comprehensive framework of indicators for measuring sustainability and CE in the agri-food sector. Methods: Starting from this central research gap, a systematic literature review has been developed to measure the sustainability in the agri-food sector and, based on these findings, to understand how indicators are used and for which specific purposes. Results: The analysis of the results allowed us to classify the sample of articles in three main clusters ("Assessment-LCA," "Best practice," and "Decision-making") and has shown increasing attention to the three pillars of sustainability (triple bottom line). In this context, an integrated approach of indicators (environmental, social, and economic) offers the best solution to ensure an easier transition to sustainability. Conclusions: The sample analysis facilitated the identification of new categories of impact that deserve attention, such as the cooperation among stakeholders in the supply chain and eco-innovation. [ABSTRACT FROM AUTHOR]

Micro, Small and Medium Enterprises are a business unit that dominates the activities of the current economic sector, so its sustainability needs to be considered. Along with its development, business actors are required to not only pay attention to profits, but also to pay attention to the environment and society. This is in line with the Triple Bottom Line (TBL) concept which has a tendency to measure business sustainability through three approaches, namely economic, environmental and social. This research was conducted to examine whether the Triple Bottom Line concept has been widely carried out by MSME actors, especially those in Cirebon district, by supporting the Triple Bottom line which includes sustainability, technology utilization, and social media effectiveness. [ABSTRACT FROM AUTHOR]

In this article, we investigate the optimization and coordination of the low-carbon supply chain considering triple bottom line under carbon tax policy. First, we examine the decisions of centralized supply chain considering the triple bottom line. Second, we consider four decentralized supply chain models under wholesale price contract, i.e., Model Ⅰ, Model Ⅱ, Model Ⅲ, and Model Ⅳ. Then we study the four models under two-part tariff contracts, i.e., Model Ⅰ-LTT, Model Ⅱ-LTT, Model Ⅲ-LTT, and Model Ⅳ-LTT. The results show that the two-part tariff contracts can perfectly coordinate the low-carbon supply chain in Model Ⅰ-LTT and Model Ⅲ-LTT, while realize Pareto improvement of the low-carbon supply chain in Model Ⅱ-LTT and Model Ⅳ-LTT. Finally, numerical analysis is conducted to assess the impact of carbon tax and Carbon Emission Reduction (CER) investment coefficient on total profit of supply chain before and after coordination. This study provides reliable theoretical basis for low-carbon enterprises in selecting appropriate CER strategies and contracts. [ABSTRACT FROM AUTHOR]

Sustainability Marketing (SM) is an innovative as well as a provocative area of research in the 21st century owing to the intensified competitive pressure in the business environment. Sustainability is conceptualized to constitute economic, social and environmental dimensions. These are originally premised on the Triple Bottom Line (TBL) approach. The present study examines these elements by acknowledging the nexus between marketing and sustainability to reveal the antecedents and consequences pertaining to SM. This study investigates the feasibility of joint application of sustainability and marketing along with a blueprint of SM's effect on corporate reputation (CR) and consumers' purchase intentions (PI). Four hundred and forty respondents from North India were surveyed through email. Structural Equation Modelling (SEM) was employed to examine SM's effect on CR and PI through sustainability advertising (SA). The study implies that if the practitioners believe in sustainability and want to reap the benefits of favourable CR, they must adopt SA strategies for positioning the firm's sustainability efforts in the desired way. [ABSTRACT FROM AUTHOR]

Purpose: The paper explores the beliefs and perceptions of microfinance institution (MFI) managers about environmental threats and the role that green microfinance can play in mitigating them, to assess their influence on these institutions' engagement in green activities. Design/methodology/approach: Drawing on protection motivation theory, the study follows a qualitative case study approach, focusing on the MFIs of the developing country of Cabo Verde. Findings: Findings indicate that MFI managers understand and are aware of the environmental threats and identify their customers as the most vulnerable to them. They seem motivated to increase their green activity in the future as it is generally seen as effective in mitigating the problems. However, their response capacity is hindered by limitations such as a lack of financial conditions and technical environmental knowledge. Social implications: MFIs play an important role in promoting self-employment and breaking the poverty cycle, but their funds are also often used to develop environmentally damaging practices. Green microfinance can contribute to targeting a triple bottom line; considering together people, profit and the planet, provided implementation challenges are addressed. Originality/value: Although the environmental behaviour of MFIs has been previously studied, the understanding of the core beliefs of MFI managers that can support their environmental actions is still limited. Thus, the study contributes to advancing the knowledge of green microfinance by considering individual-level factors in understanding organisational greening. [ABSTRACT FROM AUTHOR]

Sustainability is an issue that echoes in our daily lives, leading to a new post‐COVID‐19 crisis trend: sustainable business. Sustainability encompasses environmental, social, and economic aspects are reflected in corporate organizational practices and sustainable business models. Despite this, integrating sustainability into business practices presents a challenge. As indicated by the literature review, 90% of the existing sustainable business models are partially capable of covering the three dimensions of sustainability. This study proposes a pattern‐based tool to support companies in the implementation of sustainability‐oriented business strategies emerging from a grounded theory research in agribusiness. The proposed pattern‐based tool maps the current sustainable business models, the material topics, and Global Reporting Initiatives that a company can adopt to implement sustainability strategies. Sustainable business models came from literature review, material topics and GRIs were identified analyzing 107 European agribusiness companies. The proposed pattern‐based tool, can be explored through three patterns designed to implement economic, social, and environmental sustainability strategies. It was applied in a case study to better demonstrate how to use the proposed tool in the practice. Discussions and implications for academia and agribusinesses are provided. [ABSTRACT FROM AUTHOR]

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1: What is understood by sustainability accounting, as well as which terms are used in relation to sustainability accounting by different authors and organisations? RQ2: What is the relationship between sustainability accounting and the different names used for this term? The aim of this paper is to describe sustainability accounting, identify the terms that are used in relation to sustainability accounting by different authors and organisations, and identify the relationship between sustainability accounting and the different names used for this term. This study is based on information that was gathered through an extensive literature review (research publications and research studies (documents), using the Internet and research databases, and the author's own experience. Methods of analysis, comparison, selection, abstraction, induction, deduction, determination, and statistics were used. This study presents a comprehensive bibliometric analysis in the field of accounting terms. As a result of this study, the term sustainability accounting is defined, as well as its different interpretations and their synonyms, including identification of the relationship between sustainability accounting and the different names used for this term. Sustainability accounting is an essential part of the future of accounting; it includes the TBL quantification of the company's activities, products, and services and integrates sustainability metrics into financial reporting. [ABSTRACT FROM AUTHOR]

The steel industry, crucial to the global economy, grapples with critical sustainable challenges, including high energy consumption, greenhouse gas emissions, and non-renewable resource utilization, making sustainability imperative for upholding its economic role without compromising the planet or societal well-being. This study proposes a framework aimed at advancing sustainability in the steel industry through the articulation of the triple helix sectors (university, industry, and government). Based on the integrative review scientific method, systematic selection, interpretation, and synthesis of information from various sources were carried out to map a technical-scientific scenario of sustainability in the steel industry. This scenario informed benchmarking which, in light of the scientific theory and the authors' expertise, enabled the proposition of customized actions aimed at the triple helix actors. The main theoretical-scientific contribution lies in deepening and expanding the knowledge that connects sustainability to the steel industry, thus reinforcing the basis for future research and empirical studies. As for the managerial-applied contribution, this work can guide universities in developing sustainable projects and establishing industrial partnerships; steel companies benefit from the best practices and technologies, while also achieving regulatory compliance; and governments can promote public policies that boost sustainability in the steel sector. [ABSTRACT FROM AUTHOR]

This paper investigates blockchain technology from a Triple Bottom Line (TBL) perspective. Transparency is vital for achieving accountability, improving the environmental footprint and ensuring that workers' rights are respected. Blockchain-enabled capabilities provide opportunities to support improved information transparency to sub-suppliers and customers. Case study research is used within the complex multi-tier global fashion industry to explore the application of blockchain technology in enhancing TBL performance. This paper responds to calls from the literature to provide practice-based research on blockchain and supply chain management challenges. The research is based on three technology-based start-ups (at different Technology Readiness Levels (TRL)) and investigates their practical experiences to date, in transforming and advancing supply chain TBL. As this research focuses on the early adoption of blockchain technology within the fashion industry, it demonstrates the practicalities of implementation including its capabilities, operational improvements, challenges and limitations. [ABSTRACT FROM AUTHOR]

The interconnection between the consequences of digital technologies and their impact on triple bottom line sustainability in the banking industry has emerged as a dynamic, multidisciplinary, and eclectic research area of global significance. Nevertheless, applying a systematic literature network analysis in this field has not yet been attempted. Therefore, this paper aims to investigate academic research by integrating different knowledge systems. To conduct this comprehensive analysis, this study employed the contextualized systematic literature review and bibliometric approaches method to make inferences from 154 publications obtained from the Scopus and Web of Science databases for the years 2012–2024 by using the biblioshiny tool. The study's findings exhibited a noticeable upsurge in research trends in the last five years. With 64 publications, 2023 was the most productive year, and 2018 had the most influence with 188 citations. China, Italy, Spain, Egypt, and Malaysia were the most productive countries regarding citation performance. This study highlights the counterintuitive connection between digitalization, financial inclusion, sustainability, fintech, and sustainable development by providing support with recent literature to reflect the current developments in the field. The themes encountered here are crucial for regulators and practitioners who aim to capitalize on the mutually reinforcing nature of the two phenomena in the banking industry. [ABSTRACT FROM AUTHOR]

The present study presents a hybrid approach to the evaluation of decision-making in the context of sustainable development, combining the methods of Multicriteria Decision Analysis (MCDA) Combined Compromise Solution (CoCoSo) and Simple Aggregation of Preferences Expressed by Ordinal Vectors – Principal Components (SAPEVO-PC). The objective was to create a ranking of 153 countries, considering 14 essential criteria in the environmental, social, and economic dimensions. The methodology employed allows an integrated analysis of these criteria, reflecting the concept of Triple Bottom Line. The results revealed Japan, Sweden, and Finland as the best-positioned countries, indicating the effectiveness of their sustainable policies and practices. The hybrid approach of the above methods offered a robust tool for complex analysis and decision-making with a relatively large number of alternatives and criteria. [ABSTRACT FROM AUTHOR]

A traditional manufacturing system leads to rapid exploitation of natural resources, global warming, and a decline in biodiversity. Sustainable practices are essential for the conservation of natural resources and environmental protection. A reluctant attitude of manufacturing organizations towards sustainable practices has been observed due to the lack of exposure to sustainability-specific indicators and frameworks. Therefore, relying on the concepts of stakeholder theory, resource-based theory, and institutional theory, this study has proposed a framework to evaluate the sustainability index. There are two aspects of the study: one is to explore the indicators of sustainability considering all dimensions of the triple-bottom-line and validation through a questionnaire survey, and another is prioritization and indexing of the sustainability performance using the Delphi method and Graph Theory Matrix Approach (GTMA). Finally, forty-five indicators have been considered for this study. The GTMA-based framework is proposed for evaluating the sustainability index. Its application is illustrated in the context of an Indian manufacturing organization. The findings of the study unveiled that 'employees and customers welfare', 'material & energy consumption', and 'value creation' possess a strong contribution to the sustainable operations of an organization. This study will assist the concerned professionals in gauging their industrial sustainability performance. [ABSTRACT FROM AUTHOR]

The adoption of environmental practices in small and medium scale businesses is increasing. Given the diverse environmental actions available to firms, it is important to understand the specific drivers for different actions to be taken. Based on managerial survey data from Victoria, Australia, this research uses modeling to determine how ethical conscience of managers drive different types of sustainable environmental actions. The results indicate that ethical conscience of managers drives waste, energy and water related actions, while external factors such as supply chain imperatives and customer demand drive circular business actions. New technology and industry guidelines were major barriers for most types of environmental actions while social barriers were significant for energy and water related actions. This implies that the increased ethical conscience of managers, especially while adopting new technology can increase the adoption of environmental actions in businesses. The results will have implications in crafting the corporate strategy and developing good and services that will aid to the achievement of Sustainable Development Goals (SDG 11 and 12), focusing on sustainable cities and communities, and responsible production and consumption. [ABSTRACT FROM AUTHOR]

Container ports are key elements of global supply chains. Recent changes in the transport market put greater pressure on ports to operate sustainably and contribute more to socio‐economic development for regions, countries, and communities. This research presents a Triple Bottom Line (TBL) metric comprising 25 economic, environmental, and social indicators to assess the port sustainability of the 10 biggest container ports in the Baltic Sea Region. The proposed method is applicable to any port and may be of interest to port managers and operators. The study uses publicly available data, which is its biggest limitation because the ports differ in their information policies. The results show that Nordic ports (except Rauma), together with the Port of Tallinn, are leaders in implementing port sustainable initiatives. Ports from countries where the principles of sustainable development have not yet been properly instilled, in turn, tend to implement sustainable initiatives only if necessary and economically feasible. [ABSTRACT FROM AUTHOR]

This research investigates individual entrepreneurial orientation and its implications for business performance. Examining dynamic managerial capabilities (DMC) as a mediating factor, this study explores the relationship between CEO entrepreneurial orientation and the triple bottom line performance of businesses. It emphasizes the role of improved managerial capabilities resulting from individual entrepreneurial orientation. Emphasis is placed on the importance of entrepreneurial activities not only in affecting financial performance, but also social and environmental performance. The results reveal a strong and positive correlation between CEOs' individual entrepreneurial orientation and triple bottom line performance, considering DMC. This confirmation is not only robust based on existing theories, but also provides novel evidence of additional effects of the relationship between CEOs' individual entrepreneurial orientation and broader approaches to business performance. Moreover, this research contributes to current issues related to entrepreneurship, sustainability and the evolving role of individuals in shaping the future of organizations. [ABSTRACT FROM AUTHOR]

Corporate Social Responsibility (CSR) serves as a platform supporting the development of sustainable tourism by involving the environment, local communities, and indigenous wisdom. the implementation of CSR in the tourism industry in West Java has not been optimal. CSR programs are often perceived as mere charitable activities without considering their effectiveness and benefits for the local community. Therefore, the aim of this research is to explore how corporate social responsibility (CSR) is practiced to realize community-based sustainable tourism with Sari Ater Hot Springs Ciater as the research object. The research method employs a qualitative approach with a case study methodology, utilizing observation, interviews, documentation, and literature review. This research is conducted at Sari Ater Hot Springs Ciater, West Java. The results indicate that PT. Sari Ater implements various forms of CSR that enable local communities to fully participate in the operational aspects of the tourist area and directly benefit from it. CSR implementation that focuses on community development can serve as a best model/inspiration in achieving sustainable tourism. Sari Ater Hot Springs Ciater provides an example of how tourism companies can positively influence the environment, local communities, and create a sustainable tourism experience.

Responding to the call for circular transition, the Dutch and French governments aspire to achieve a fully circular economy by developing a transitional agenda in various sectors, including fashion and construction. The two countries are among the top 10 waste generators in the European Union (EU), while the two sectors—fashion and construction—are the largest polluters in the EU. The aim of this study, and its main contribution, is to harmonize circular design principles, which vary by sector into common types, and identify the circular design principle that balances the sustainability dimensions the most. This responds to research gaps that merely describe these design principles applicable to different sectors but which are also silent on which achieves sustainability balance. Using multicriteria decision analysis, selected case studies of companies in the two sectors and countries were scored and ranked according to environmental, economic, and social sustainability indicators. The case projects were selected based on the circular design principle that the enterprises were applying. These principles were standardized for the two sectors to come up with five distinct types, namely, design for (i) biobased materials, (ii) service/adaptability, (iii) disassembly, (iv) waste and material recovery, and (v) longevity. Three forms of triangulation were used to achieve reliability, validity, and equivalence of the findings: (i) data—by doubling the size of the sample cases to 40 establishments from 20, (ii) investigator—by having the authors score the projects separately, and (iii) method—by using two objective weighting methods in scoring the criteria. These techniques resulted in similar rankings of the cases in terms of triple bottom-line scores per design principle. Designing for biobased materials turned out to achieve the most balance. The case projects were also compared regarding performance in achieving the UN Sustainability Development Goals (SDGs), which companies use to integrate sustainability with business. Circularity in fashion and construction primarily targets responsible consumption, production, and climate action. A tertiary SDG was life on water and access to clean water for fashion and life on land and sustainable cities for construction.