THE ECONOMY OF THE COMMON GOOD: THE EXPRESSION OF A NEW SUSTAINABLE ECONOMIC MODEL.
VT Foti, A Scuderi, G Timpanaro - Quality-Access to Success, 2017 - search.ebscohost.com
In an era characterised by a persistent economic-social crisis that is definable as" systemic"
rather than" cyclical," and which increasingly puts into question the traditional economic
models, the need emerges to develop new models that respond better to current demands
by promoting a development that is both fair and sustainable. All this has generated the birth
of other currents of thought that contrast the traditional homo oeconomicus with the new
figure of homo reciprocans whose action is dictated by the pursuit of the common good and …
rather than" cyclical," and which increasingly puts into question the traditional economic
models, the need emerges to develop new models that respond better to current demands
by promoting a development that is both fair and sustainable. All this has generated the birth
of other currents of thought that contrast the traditional homo oeconomicus with the new
figure of homo reciprocans whose action is dictated by the pursuit of the common good and …
https://scholar.google.com/scholar_lookup?title=The+economy+of+the+common+good:+The+expression+of+a+new+sustainable+economic+model&author=Foti,+V.T.&author=Scuderi,+A.&author=Timpanaro,+G.&publication_year=2017&journal=Qual.+Acc.+Suc.&volume=18&pages=16
Our common future
GH Brundtland, M Khalid, S Agnelli, S Al-Athel… - New York, 1987 - books.google.com
The World Commission on Environment and Development was given a challenging
mandate by the General Assembly. We were asked to take a fresh look at the interrelated
issues of environment and development and to define shared perceptions on long-term
environmental issues and aspirational goals of the world commmunity to the year 2000 and
beyond. Since our Commission's inception, there has been an endless information flow
about increasing threats to the global environment and about environmental disasters often
mandate by the General Assembly. We were asked to take a fresh look at the interrelated
issues of environment and development and to define shared perceptions on long-term
environmental issues and aspirational goals of the world commmunity to the year 2000 and
beyond. Since our Commission's inception, there has been an endless information flow
about increasing threats to the global environment and about environmental disasters often
Date:
1987
https://idl-bnc-idrc.dspacedirect.org/handle/10625/18365
https://books.google.es/books?hl=es&lr=&id=3lRtBQAAQBAJ&oi=fnd&pg=PA29&ots=QRR6DbIOgO&sig=7BG0dxQoJKx7Wulb60ONZUIf2B0&redir_esc=y#v=onepage&q&f=false
The common good of the firm and humanistic management: Conscious capitalism and economy of communion
S Frémeaux, G Michelson - Journal of Business Ethics, 2017 - Springer
Businesses have long been admonished for being unduly focused on the pursuit of profit.
However, there are some organizations whose purpose is not exclusively economic to the
extent that they seek to constitute common good. Building on Christian ethics as a starting
point, our article shows how the pursuit of the common good of the firm can serve as a guide
for humanistic management. It provides two principles that humanistic management can
attempt to implement: first, that community good is a condition for the realization of personal
However, there are some organizations whose purpose is not exclusively economic to the
extent that they seek to constitute common good. Building on Christian ethics as a starting
point, our article shows how the pursuit of the common good of the firm can serve as a guide
for humanistic management. It provides two principles that humanistic management can
attempt to implement: first, that community good is a condition for the realization of personal
Contesting the Value of “Creating Shared Value”
Abstract
This
article critiques Porter and Kramer's concept of creating shared value.
The strengths of the idea are highlighted in terms of its popularity
among practitioner and academic audiences, its connecting of strategy
and social goals, and its systematizing of some previously
underdeveloped, disconnected areas of research and practice. However,
the concept suffers from some serious shortcomings, namely: it is
unoriginal; it ignores the tensions inherent to responsible business
activity; it is naïve about business compliance; and it is based on a
shallow conception of the corporation's role in society. [Michael Porter
and Mark Kramer were invited to respond to this article. Their
commentary follows along with a reply by Crane and his co-authors.]
https://journals.sagepub.com/doi/abs/10.1525/cmr.2014.56.2.130
A matrix model towards CSR–moving from one size fit approach
S Jose, K Venkitachalam - Journal of Strategy and …, 2019 - emeraldinsight.com
Purpose Corporate social responsibility (CSR) research is often dominated in a western
context. Perhaps, with the rapid expansion of organisations in the context of emerging
economies, there is a pressing need for the development of a new dimension. Organisations
operating in emerging markets must address the social challenges of serving low-income
consumers and rural communities as part of their CSR strategy. The next era of CSR should
look out for a period of experimentation and innovation as organisations advance their core …
context. Perhaps, with the rapid expansion of organisations in the context of emerging
economies, there is a pressing need for the development of a new dimension. Organisations
operating in emerging markets must address the social challenges of serving low-income
consumers and rural communities as part of their CSR strategy. The next era of CSR should
look out for a period of experimentation and innovation as organisations advance their core …
Modelling the Impact of Responsibility Levels on Corporate Financial Performance: The Case of Top 100 Firms in Mauritius
K Ansaram, N Pariag-Maraye - Business and Economic Research, 2018 - ideas.repec.org
The objective of this paper is to investigate the relationship between Corporate Social
Responsibility (CSR) levels and the financial performance of Top 100 firms in Mauritius post
the implementation of the mandatory CSR levy in 2009. Both qualitative and quantitative
assessment of disclosures in the annual reports of the top 100 companies for the period
2010-2014. A CSR index based on Carroll¡¯ s (1979) CSR pyramid was constructed which
was used to rate their CSR disclosure levels as per the five dimensions; economic, legal …
Responsibility (CSR) levels and the financial performance of Top 100 firms in Mauritius post
the implementation of the mandatory CSR levy in 2009. Both qualitative and quantitative
assessment of disclosures in the annual reports of the top 100 companies for the period
2010-2014. A CSR index based on Carroll¡¯ s (1979) CSR pyramid was constructed which
was used to rate their CSR disclosure levels as per the five dimensions; economic, legal …
The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders
AB Carroll - Business horizons, 1991 - cf.linnbenton.edu
For the better part of 30 years now, corpo-rate executives have struggled with the issue of
the firm's responsibility to its society. Early on it was argued by some that the corporation's
sole responsibility was to provide a maximum financial return to shareholders. It became
quickly apparent to everyone, however, that this pursuit of financial gain had to take place
within the laws of the land. Though social activist groups and others throughout the 1960s
advocated a broader notion of corporate responsibility, it was not until the significant social …
the firm's responsibility to its society. Early on it was argued by some that the corporation's
sole responsibility was to provide a maximum financial return to shareholders. It became
quickly apparent to everyone, however, that this pursuit of financial gain had to take place
within the laws of the land. Though social activist groups and others throughout the 1960s
advocated a broader notion of corporate responsibility, it was not until the significant social …
A three-dimensional conceptual model of corporate performance
AB Carroll - Academy of management review, 1979 - journals.aom.org
Offered here is a conceptual model that comprehensively describes essential aspects of
corporate social performance. The three aspects of the model address major questions of
concern to academics and managers alike:(1) What is included in corporate social
responsibility?(2) What are the social issues the organization must address? and (3) What is
the organization's philosophy or mode of social responsiveness?
corporate social performance. The three aspects of the model address major questions of
concern to academics and managers alike:(1) What is included in corporate social
responsibility?(2) What are the social issues the organization must address? and (3) What is
the organization's philosophy or mode of social responsiveness?
Corporate social responsibility: Evolution of a definitional construct
AB Carroll - Business & society, 1999 - journals.sagepub.com
There is an impressive history associated with the evolution of the concept and definition of
corporate social responsibility (CSR). In this article, the author traces the evolution of the
CSR construct beginning in the 1950s, which marks the modern era of CSR. Definitions
expanded during the 1960s and proliferated during the 1970s. In the 1980s, there were
fewer new definitions, more empirical research, and alternative themes began to mature.
These alternative themes included corporate social performance (CSP), stakeholder theory …
corporate social responsibility (CSR). In this article, the author traces the evolution of the
CSR construct beginning in the 1950s, which marks the modern era of CSR. Definitions
expanded during the 1960s and proliferated during the 1970s. In the 1980s, there were
fewer new definitions, more empirical research, and alternative themes began to mature.
These alternative themes included corporate social performance (CSP), stakeholder theory …
Two decades of sustainability management tools for SMEs: how far have we come?
MP Johnson, S Schaltegger - Journal of Small Business …, 2016 - Wiley Online Library
Many scholars have emphasized the importance of sustainability management in small and
medium‐sized enterprises (SMEs). Although various publications discuss different
approaches and potential barriers of implementation, a review of the existing research on
sustainability management tools for SMEs is nonetheless missing. Based on a systematic
review of the academic literature, this paper discusses reasons why SMEs should implement
sustainability management tools. A further analysis reveals that most such tools are
medium‐sized enterprises (SMEs). Although various publications discuss different
approaches and potential barriers of implementation, a review of the existing research on
sustainability management tools for SMEs is nonetheless missing. Based on a systematic
review of the academic literature, this paper discusses reasons why SMEs should implement
sustainability management tools. A further analysis reveals that most such tools are
Beyond the business case for corporate sustainability
T Dyllick, K Hockerts - Business strategy and the environment, 2002 - Wiley Online Library
The article is intended as a contribution to the ongoing conceptual development of corporate sustainability. At the business level sustainability is often equated with eco‐efficiency.
However, such a reduction misses several important criteria that firms have to satisfy if they
want to become truly sustainable. This article discusses how the concept of sustainable
development has evolved over the past three decades and particularly how it can be applied
to the business level. It then goes on to describe the three types of capital relevant within the
Corporate sustainability accounting: a nightmare or a dream coming true?
S Schaltegger, RL Burritt - Business Strategy and the …, 2006 - Wiley Online Library
Corporate sustainability accounting reflects the need to draw managers into debates and
actions about corporate sustainability. Four different views of the term can be discerned: a
voguish buzzword; a broad umbrella term; a single monetary measure and a pragmatic
decision support tool. It is argued that two paths towards the further development of
sustainability accounting seem to be available–top down and stakeholder driven.
Copyright© 2006 John Wiley & Sons, Ltd and ERP Environment.
…actions about corporate sustainability. Four different views of the term can be discerned: a
voguish buzzword; a broad umbrella term; a single monetary measure and a pragmatic
decision support tool. It is argued that two paths towards the further development of
sustainability accounting seem to be available–top down and stakeholder driven.
Copyright© 2006 John Wiley & Sons, Ltd and ERP Environment.
Business Models for Sustainable Finance: The Case Study of Social Impact Bonds
M La Torre, A Trotta, H Chiappini, A Rizzello - Sustainability, 2019 - mdpi.com
Business models for sustainability (BMfS) are relevant topics on research agendas, given
their orientation toward sustainability issues. However, traditional versions of these models
are often ill-equipped at solving complex social problems. Cross-sector partnerships for
sustainability (CSPfS) have been recognized as a new paradigm that mitigates the failure of
traditional models. Impact investing, and social impact bonds (SIBs) in particular, represent
an interesting field of research in innovative business models for sustainable finance, even …
their orientation toward sustainability issues. However, traditional versions of these models
are often ill-equipped at solving complex social problems. Cross-sector partnerships for
sustainability (CSPfS) have been recognized as a new paradigm that mitigates the failure of
traditional models. Impact investing, and social impact bonds (SIBs) in particular, represent
an interesting field of research in innovative business models for sustainable finance, even …
Integrated reporting: A structured literature review
This paper reviews the field of integrated reporting () to develop insights into how research is
developing, offer a critique of the research to date, and outline future research opportunities.
We find that most published research presents normative arguments for and there is little
research examining practice. Thus, we call for more research that critiques's rhetoric and
practice. To frame future research we refer to parallels from intellectual capital research that
identifies four distinct research stages to outline how research might emerge. Thus, this …
developing, offer a critique of the research to date, and outline future research opportunities.
We find that most published research presents normative arguments for and there is little
research examining practice. Thus, we call for more research that critiques's rhetoric and
practice. To frame future research we refer to parallels from intellectual capital research that
identifies four distinct research stages to outline how research might emerge. Thus, this …
The international integrated reporting council: a story of failure
J Flower - Critical Perspectives on Accounting, 2015 - Elsevier
This paper traces the history of the International Integrated Reporting Council (IIRC) over the four years since its formation in 2010. The paper demonstrates that, on its foundation, the
IIRC's principal objective was the promotion of sustainability accounting. The IIRC's current
approach to sustainability is analyzed on the basis of the Framework which it issued in
December 2013. The paper argues that, in the Framework, the IIRC has abandoned
sustainability accounting. It bases this conclusion on two considerations: that the IIRC's
Business Ethics Journal Review
Volume 1, Issue 6, 2013
Laura P. Hartman, Patricia H. Werhane
Pages 36-43
Proposition: Shared Value as an Incomplete Mental Model
Much of the attention of ethics scholars has focused on
balancing self interest with the interests of others, equating
self-interest with profit, or at least its acquisition, and presenting a
dilemma to both companies and the stakeholder groups that socially
responsible business practices might serve. We are in significant
agreement with Porter and Kramer’s silver bullet to correct decision
making based solely on increasing profit: the creation of “shared
value.” However, we suggest three significant points of deviation from
this thesis, resulting from our discomfort with features of the mental
model(s) that Porter and Kramer use to structure their argument.
https://www.pdcnet.org/bejr/content/bejr_2013_0001_0006_0036_0043
Beyond the “Win-Win”: Creating Shared Value Requires Ethical Frameworks
Abstract
While
Porter and Kramer’s Creating Shared Value (CSV) works well as a
management framework to address “win-win” business and society issues,
it leaves managers ill-equipped to legitimately manage issues where they
face the prospect of “win-lose” or “lose-win” social engagements. For
legitimacy, managers need to bolster CSV with ethical
frameworks—specifically, norm-taking and norm-making frameworks.
Managers can be better positioned to create shared value through CSV+, a
multi-part framework built around CSV and augmented by ethical
frameworks.
Keywords business and society, corporate social responsibility, creating shared value, ethics, stakeholders, strategic management
https://journals.sagepub.com/doi/abs/10.1177/0008125617695286
Innovating for shared value
M Pfitzer, V Bockstette, M Stamp - Harvard Business Review, 2013 - comfama.com.co
Since their launch, in 2005, Nexera canola and sunflower seeds, used for making cooking
oils, have become one of Dow Chemical's best-selling product lines. The seeds and the oils
offer many advantages: The seeds yield more than twice as much oil per hectare as
soybeans, making them an attractive crop for farmers. The oils' longer shelf and “fry” lives
lower the operating costs of food manufacturers and food service companies. And, last but
not least, the oils have lower levels of saturated fat than competing products and contain no …
oils, have become one of Dow Chemical's best-selling product lines. The seeds and the oils
offer many advantages: The seeds yield more than twice as much oil per hectare as
soybeans, making them an attractive crop for farmers. The oils' longer shelf and “fry” lives
lower the operating costs of food manufacturers and food service companies. And, last but
not least, the oils have lower levels of saturated fat than competing products and contain no …
https://comfama.com.co/contenidos/servicios/Gerenciasocial/html/Eventos-academicos/catedra-de-gerencia-social/estrategias-empresariales/documentos/innovating-for-shared-value-pfitzer-bockstette-and-stamp.pdf
New business models for creating shared value
L Michelini, D Fiorentino - Social Responsibility Journal, 2012 - emeraldinsight.com
Purpose–For a long time, managing the relationship between business and society has been one of the main topics of academic and business literature. Porter and Kramer have
proposed a new interpretation of this relationship based on the mutual dependence that
exists between corporations and society. Trying to put into practice the shared value
principle, for-profit companies engaging in strategic CSR have chosen to implement new
hybrid business models. These models include the social business model and the inclusive
Creating shared value: The one-trick pony approach
T Beschorner - Business Ethics Journal Review, 2014 - pdcnet.org
ABSTRACT Although Michael Porter's and Marc Kramer's article “Creating Shared Value” is a welcome attempt to mainstream business ethics among management practitioners, it is
neither so radical nor such a departure from standard management thinking as the authors
make it seem. Porter's and Kramer's criticism and rejection of corporate social responsibility
depends upon a straw man conception of CSR and their ultimate reliance on economic
arguments is too normatively thin to do the important work of reconnecting businesses with
Creating shared value in the hybrid venture arena: A business model innovation perspective
J Florin, E Schmidt - Journal of Social Entrepreneurship, 2011 - Taylor & Francis
In this paper we develop a strategy process model for hybrid ventures centered on business
model innovation for shared value creation. We then validate the framework with an
empirical focus on L3Cs, a new breed of hybrid ventures that occupy the middle ground
between nonprofits and for-profits. With this research we contribute to business model
innovation research, we extend established theoretical perspectives to the social
entrepreneurship domain, and contribute to the understanding and diffusion of best …
model innovation for shared value creation. We then validate the framework with an
empirical focus on L3Cs, a new breed of hybrid ventures that occupy the middle ground
between nonprofits and for-profits. With this research we contribute to business model
innovation research, we extend established theoretical perspectives to the social
entrepreneurship domain, and contribute to the understanding and diffusion of best …
How creating shared value differs from corporate social responsibility
P Wójcik - Journal of Management and Business Administration, 2016 - degruyter.com
Purpose: This study attempts to make a contribution to theory by disentangling the concept of creating shared value (CSV) from corporate social responsibility (CSR). In doing so, the
study provides a preliminary outline for CSV analysis. Approach: This study is conceptual in
character. It is based on a review of literature on CSR and CSV and adopts the perspective
of economic and social value creation. Findings: The findings show that 1) CSR comes
down to sharing the economic value created in order to build social value and 2) CSV is the
Strategy & Society. The link between competitive advantage and corporate social responsibility. Harward Business Review, December 2006, 1–14
M Porter, MR Kramer - 2006
How Does Carbon Footprint Create Shared Values in the Wine Industry? Empirical Evidence from Prosecco Superiore PDO's Wine District
L Barisan, M Lucchetta, C Bolzonella, V Boatto - Sustainability, 2019 - mdpi.com
Nowadays, the wine sector's entrepreneurs are increasingly aware of the relevance of sustainability representing a crucial point for society, economy and the environment. This
paper aims to describe Conegliano Valdobbiadene Prosecco DOCG (Controlled and
Guaranteed Denomination of Origin) firms' behaviour focusing on how strategic
incorporation of environmentally sustainable practices and social actions contribute to
strengthen their competitiveness and deliver shared value for the community. Using partial
Change everything: Creating an economy for the common good
C Felber - 2015 - books.google.com
Is it possible for businesses to have a bottom line that is not profit and endless growth, but
human dignity, justice, sustainability and democracy? Or an alternative economic model that
is untainted by the greed and crises of current financial systems? Christian Felber says it is.
Moreover, in Change Everything he shows us how. The Economy for the Common Good is
not just an idea, but has already become a broad international movement with thousands of
people, hundreds of companies, and dozens of communities and organizations
human dignity, justice, sustainability and democracy? Or an alternative economic model that
is untainted by the greed and crises of current financial systems? Christian Felber says it is.
Moreover, in Change Everything he shows us how. The Economy for the Common Good is
not just an idea, but has already become a broad international movement with thousands of
people, hundreds of companies, and dozens of communities and organizations
The role of business in society: creating shared value
ME Porter - presentation given to the Babson Entrepreneurship …, 2011 - babsonforum.com
This presentation draws on ideas from Professor Porter's books and articles, in particular, Competitive
Strategy (The Free Press, 1980); Competitive Advantage (The Free Press, 1985); “What is
Strategy?” (Harvard Business Review, Nov/Dec 1996); and On Competition (Harvard Business
Review, 2008). No part of this publication may be reproduced, stored in a retrieval system, or
transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or
otherwise—without the permission of Michael E. Porter. Additional information may be found
Strategy (The Free Press, 1980); Competitive Advantage (The Free Press, 1985); “What is
Strategy?” (Harvard Business Review, Nov/Dec 1996); and On Competition (Harvard Business
Review, 2008). No part of this publication may be reproduced, stored in a retrieval system, or
transmitted in any form or by any means—electronic, mechanical, photocopying, recording, or
otherwise—without the permission of Michael E. Porter. Additional information may be found
Partnerships from cannibals with forks: The triple bottom line of 21st‐century business
J Elkington - Environmental quality management, 1998 - Wiley Online Library
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
Reporting
Sustainability reporting: who's kidding whom?
Ten years ago, the Rio Earth Summit-the biggest intergovernmental conference the world
had seen-was convened in Brazil by the United Nations Commission for Sustainable
Development. That gathering was convened to seek ways to address the increasingly
pressing exigencies of sustainability. Sustainability was to be achieved by seeking
development which" met the needs of the present generation without compromising the
ability of future generations to satisfy their own needs"(UNWCED, 1987). The conference …
had seen-was convened in Brazil by the United Nations Commission for Sustainable
Development. That gathering was convened to seek ways to address the increasingly
pressing exigencies of sustainability. Sustainability was to be achieved by seeking
development which" met the needs of the present generation without compromising the
ability of future generations to satisfy their own needs"(UNWCED, 1987). The conference …
The role of the global reporting initiative's sustainability reporting guidelines in the social screening of investments
A Willis - Journal of Business Ethics, 2003 - Springer
Social screening of investments calls not only for investment policy and criteria, but also for information about companies, their policies, practices and performance. The Global
Reporting Initiative (GRI) and its June 2000 Sustainability Reporting Guidelines have the
potential to significantly improve the usefulness and quality of information reported by
companies about their environmental, social and economic impacts and performance. The
GRI aims to develop a voluntary reporting framework that will elevate sustainability reporting
-
The Holy Grail of Integrated Reporting
http://sustainability.com/our-work/insights/the-holy-grail-of-integrated-reporting/
Sustainability Value Creation, Survival, and Growth of the Company: A Critical Perspective in the Sustainability Balanced Scorecard (SBSC)
I Hristov, A Chirico, A Appolloni - Sustainability, 2019 - mdpi.com
The issue of sustainability in company strategy has assumed crucial relevance in recent
years. Many companies have implemented specific environmental and sustainability
management systems such as the Sustainability Balanced Scorecard (SBSC), which
integrates sustainability and the traditional Balanced Scorecard (BSC). However,
environmental and sustainability aspects are often not linked to economic success, and
qualitative analysis is not considered adequately by managers. Therefore, these dimensions …
years. Many companies have implemented specific environmental and sustainability
management systems such as the Sustainability Balanced Scorecard (SBSC), which
integrates sustainability and the traditional Balanced Scorecard (BSC). However,
environmental and sustainability aspects are often not linked to economic success, and
qualitative analysis is not considered adequately by managers. Therefore, these dimensions …
Corporate sustainability reporting: a study in disingenuity?
G Aras, D Crowther - Journal of business ethics, 2009 - Springer
Over recent years, there has been a focus in corporate activity upon the concept of corporate
social responsibility (CSR) and one of its central platforms, the notion of sustainability, and
particularly sustainable development. We argue in this article that the use of such a term has
the effect of obfuscating the real situation regarding the effect of corporate activity upon the
external environment and the consequent implications for the future. One of the effects of
persuading that corporate activity is sustainable is that the cost of capital for the firm is …
social responsibility (CSR) and one of its central platforms, the notion of sustainability, and
particularly sustainable development. We argue in this article that the use of such a term has
the effect of obfuscating the real situation regarding the effect of corporate activity upon the
external environment and the consequent implications for the future. One of the effects of
persuading that corporate activity is sustainable is that the cost of capital for the firm is …
Performance Evaluation of the Implementation of the 2013/34/EU Directive in Romania on the Basis of Corporate Social Responsibility Reports
G Popescu, C Raluca, VC Banța - Sustainability, 2019 - mdpi.com
The paper highlights part of the results of an investigation-based analysis. The research was
carried out at the level of the 680 public interest entities with over 500 employees, for the first
time enforced by law, together with the financial statements for 2017 reported in 2018, to
publish non-financial social responsibility, the environment, and promotion of an ethical and
sustainable business with sufficient and measurable care for the employees, the
environment, and the local community. The analysis was extended to a representative …
carried out at the level of the 680 public interest entities with over 500 employees, for the first
time enforced by law, together with the financial statements for 2017 reported in 2018, to
publish non-financial social responsibility, the environment, and promotion of an ethical and
sustainable business with sufficient and measurable care for the employees, the
environment, and the local community. The analysis was extended to a representative …
Measuring corporate sustainability
G Atkinson - Journal of Environmental Planning and management, 2000 - Taylor & Francis
Although sustainable development has been interpreted primarily as a national (or global)
goal, there is increasing discussion of the'sustainable city', the'sustainable sector'and
the'sustainable business'. In this paper, the notion of corporate sustainability is explored and
developed. We argue that one of the keys to understanding corporate sustainability is full
cost accounting, that is, valuing pollution in corporate green accounts. Defining and
measuring corporate sustainability is more than just an academic concern. Corporate …
goal, there is increasing discussion of the'sustainable city', the'sustainable sector'and
the'sustainable business'. In this paper, the notion of corporate sustainability is explored and
developed. We argue that one of the keys to understanding corporate sustainability is full
cost accounting, that is, valuing pollution in corporate green accounts. Defining and
measuring corporate sustainability is more than just an academic concern. Corporate …
The business case for corporate sustainability:: literature review and research options
O Salzmann, A Ionescu-Somers, U Steger - European Management …, 2005 - Elsevier
In the last ten years, the notion of a 'business case'for corporate sustainability has
increasingly been used by the corporate sector, environmental organizations, consultancies
and so on, to seek justification for sustainability strategies within organizations. In this paper,
we aim to systemize and assess existing research and tools related to this increasingly
popular concept. We present a review of (1) theoretical frameworks,(2) instrumental studies
aiming to either prove or disprove a hypothesized causal sequence between corporate …
increasingly been used by the corporate sector, environmental organizations, consultancies
and so on, to seek justification for sustainability strategies within organizations. In this paper,
we aim to systemize and assess existing research and tools related to this increasingly
popular concept. We present a review of (1) theoretical frameworks,(2) instrumental studies
aiming to either prove or disprove a hypothesized causal sequence between corporate …
Design for the triple top line: new tools for sustainable commerce
W McDonough, M Braungart - Corporate Environmental Strategy, 2002 - Elsevier
The triple bottom line has been, and remains, a useful tool for integrating sustainability into the business agenda. Balancing traditional economic goals with social and environmental
concerns, it has created a new measure of corporate performance. A business strategy
focused solely on the bottom line, however, can obscure opportunities to pursue innovation
and create value in the design process. New tools for sustainable design can refocus
product development from a process aimed at limiting end of pipe liabilities to one geared to
W (h) ither ecology? The triple bottom line, the global reporting initiative, and corporate sustainability reporting
This paper offers a critique of sustainability reporting and, in particular, a critique of the
modern disconnect between the practice of sustainability reporting and what we consider to
be the urgent issue of our era: sustaining the life-supporting ecological systems on which
humanity and other species depend. Tracing the history of such reporting developments, we
identify and isolate the concept of the 'triple bottom line'(TBL) as a core and dominant idea
that continues to pervade business reporting, and business engagement with sustainability …
modern disconnect between the practice of sustainability reporting and what we consider to
be the urgent issue of our era: sustaining the life-supporting ecological systems on which
humanity and other species depend. Tracing the history of such reporting developments, we
identify and isolate the concept of the 'triple bottom line'(TBL) as a core and dominant idea
that continues to pervade business reporting, and business engagement with sustainability …
Measuring organizational performance: beyond the triple bottom line
G Hubbard - Business strategy and the environment, 2009 - Wiley Online Library
Measuring organizational performance is difficult, especially when what has to be measured
keeps changing. Sustainability concepts have dramatically widened the scope of
measurement options and leading organizations are grappling with sustainability reporting,
but there is no sign of consensus on a common reporting standard and the competing
frameworks are impossibly complex. This paper recognizes that measuring sustainable
performance has to be conceptually based but simplified to be practically useful. It proposes …
keeps changing. Sustainability concepts have dramatically widened the scope of
measurement options and leading organizations are grappling with sustainability reporting,
but there is no sign of consensus on a common reporting standard and the competing
frameworks are impossibly complex. This paper recognizes that measuring sustainable
performance has to be conceptually based but simplified to be practically useful. It proposes …
https://hbr.org/2018/06/25-years-ago-i-coined-the-phrase-triple-bottom-line-heres-why-im-giving-up-on-it
The triple bottom line: how today's best-run companies are achieving economic, social and environmental success-and how you can too
A Savitz - 2013 - books.google.com
The classic guide to sustainability strategy and implementation—updated for today's
businesses To ensure business success, companies must embrace sustainable
management. Firms need to find the overlap between business interests and the interests of
society and the environment before they can secure a lasting competitive edge. By making
the case for sustainability as a fundamental business practice, The Triple Bottom Line
became an instant classic when first published in 2006, showing a generation of business …
businesses To ensure business success, companies must embrace sustainable
management. Firms need to find the overlap between business interests and the interests of
society and the environment before they can secure a lasting competitive edge. By making
the case for sustainability as a fundamental business practice, The Triple Bottom Line
became an instant classic when first published in 2006, showing a generation of business …
Sustainable operations: Their impact on the triple bottom line
Different firms have implemented environmental programmes (such as design to recycle, life
cycle analysis or environmental certification) and social practices (such as programmes
aimed to improve employees' working conditions or projects to support the external
community). This study aims to analyse the impact of these programmes on each dimension
of the triple bottom line (environmental, social and economic performance). It extends the
extant literature by (1) considering environmental and social initiatives in the same study,(2) …
cycle analysis or environmental certification) and social practices (such as programmes
aimed to improve employees' working conditions or projects to support the external
community). This study aims to analyse the impact of these programmes on each dimension
of the triple bottom line (environmental, social and economic performance). It extends the
extant literature by (1) considering environmental and social initiatives in the same study,(2) …
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