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Search Results: 1 - 10 of 4583 matches for " triple bottom line "
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O BALAN O SOCIAL COMO INDICATIVO SOCIOAMBIENTAL DAS EMPRESAS DO íNDICE DE SUSTENTABILIDADE EMPRESARIAL DA BM&F BOVESPA
Ana Carolina Vasconcelos Colares,Valéria Gama Fully Bressan,Wagner Moura Lamounier,Danilo Lacerda Borges
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ , 2012,
Abstract: Sendo o Balan o Social o principal meio de divulga o das informa es socioambientais das empresas noBrasil, surge o seguinte questionamento: é possível ao usuário da informa o contábil distinguir diferen asentre as empresas que participam do índice de Sustentabilidade Empresarial (ISE) e as demais empresasque n o participam por meio dos indicadores contidos no Balan o Social? Por meio da análise deregress o pelo modelo Logit, constatou-se que n o há evidências de que os indicadores do Balan o Socialse relacionem com a variável dependente qualitativa, sugerindo que os usuários dessa informa o n oconseguem capturar as diferen as entre as empresas participantes ou n o do ISE. O problema encontrado éque os stakeholders n o conseguem prever por meio de informa es disponíveis no mercado quaisempresas poder o se eleger futuramente ou que empresas poder o deixar de fazer parte do ISE nos anosvindouros.
INFLUêNCIA DOS STAKEHOLDERS NO DESENVOLVIMENTO DO MAPA DE RISCO NAS ORGANIZA ES
Helder Cesar Tinoco,Matheus Monteiro Brito,Gilson Brito Alves Lima
Relatórios de Pesquisa em Engenharia de Produ??o , 2012,
Abstract: This article aims to analyze the stakeholders associated with the creation of a risk map. Thus, looking tocollaborate in developing a communication plan taking into account the concept of triple bottom line -TBL well equate to sustainable ways of inferring a better management of stakeholders, identifyingapproaches inside and outside of this process within the company. In this sense, the methodologicalaspect search, using the array importance vs. performance, identify key stakeholders and position them asthe participation in the drafting of the risk map. Results are indicated for the direct and indirect impacts,the main strengths and weaknesses of each of the stakeholders in the social aspect of the construction ofthe risk map with respect to prevention practices and company policy suggestions to management.
Sustainability and Triple Bottom-Line Performance in the Horticulture Supply Chains in Nairobi, Kenya  [PDF]
Muruli Cetric Mukatia, Wainaina Githii, Ogoro Thomas Ombati
American Journal of Industrial and Business Management (AJIBM) , 2018, DOI: 10.4236/ajibm.2018.85093
Abstract: The purpose of this study is to establish the relationship between Sustainability and TBL Performance in Horticulture Sector in Kenya. The study adopts a descriptive research design. A census of all the 25 registered horticulture firms within Nairobi and its environs was conducted. The majority of horticulture firms in Nairobi and its environs have adopted the TBL dimensions to a large extent. The authors faced the challenge of lack of co-operation from the respondents either by failing to receive back the questionnaires or complete refusal to give the authors audience to present their case. The majority of the horticulture firms are fully aware of the benefits of adopting TBL dimensions and firms that have already embraced the three dimensions, have in mind of the relationship between sustainability and TBL performance.
Sustainability Atlas of Texas Ecoregions  [PDF]
Faye Anderson, Najla N. J. Al-Thani
Journal of Human Resource and Sustainability Studies (JHRSS) , 2015, DOI: 10.4236/jhrss.2015.34026
Abstract: Since the introduction of the triple bottom line sustainability assessment accounting, a variety of approaches have been developed to quantify sustainability using the three axes of social, economic and environmental sustainability. The aim of this atlas is to assess the sustainability of Texas natural ecoregions: the Piney Woods, the Gulf Prairies and marshes, the Post Oak Savanah, the Blackland Prairies, the Cross Timbers, the South Texas Plains, the Edwards Plateau, the Rolling Plains, the High Plains and the Trans-Pecos, by identifying a set of indicators. These are unemployment, children in poverty, severity of housing problems, daily PM2.5 concentrations, population affected by drinking water violation, total water use, organic production, non-obesity and attainment of post-secondary education. Despite the limitations of inherent inaccuracies and temporal limitation, the assessment points to issues that negatively affect the environmental sustainability of Texas ecoregions. Continual assessment is recommended to optimize the atlas.
Sustainable Entrepreneurship (SE): A Revised Model Based on Triple Bottom Line (TBL)
Izaidin Abdul Majid,Wei-Loon Koe
International Journal of Academic Research in Business and Social Sciences , 2012,
Abstract: Throughout the years, researchers have suggested several fields of entrepreneurship studies, such as regular entrepreneurship, green entrepreneurship, social entrepreneurship and sustainable entrepreneurship. This literature review focused on sustainable entrepreneurship, in which a definition was proposed. Then, based upon the concept of triple bottom line, a revised model of sustainable entrepreneurship was suggested at the end of paper. The model consisted of four domains, namely economical, social, ecological and cultural. Thus, in order to be acknowledged as true sustainable entrepreneurs, they are required to give equal priority to all of the four domains suggested in the model.
Triple Bottom Line da Sustentabilidade: Uma Análise em Empresas Nacionais Produtoras de óleos e Gorduras
Mariana Pessoa Mascarenhas,Wendel Alex Castro Silva
Reunir : Revista de Administra??o, Contabilidade e Sustentabilidade , 2013,
Abstract: This article aims at studying three national industries producing animal and vegetable oils as the reuse of its residues (postconsumer). The analysis is based on the National Policy on Solid Waste (PNRS) as a tool that uses reverse logistics to returnthem to productive centers. The adoption of this practice may be related to TBL (Triple Bottom Line) meet for Sustainability aspects: environmental, social and economic development of present and future generations. The research, largely qualitative, describes how the three industries practice certain activities related to sustainability and obtained as the main source of data collection semi-structured interview with the subsequent content analysis to achieve the proposed objectives. As a result, the negative result found post-analysis was not adopting reverse logistics as a sustainable activity. Others, closer to the business as a retraction were presented demonstrating how environmental organizations use these practices as sustainable value creation andcompetitiveness strategy and market survival.
Evolu o do conceito de sustentabilidade: Um ensaio bibliométrico
Lucas Rebello de Oliveira,Eduardo Ferraz Martins,Gilson Brito Alves Lima
Relatórios de Pesquisa em Engenharia de Produ??o , 2010,
Abstract: O engajamento da indústria em projetos de sustentabilidade empresarial é cada vez maior, refletindo, globalmente, por parte das empresas, a consolida o de novas estratégias corporativas. A falta de uma abordagem comum que permitam acompanhar a evolu o dos conceitos e respectiva avalia o da adequa o das iniciativas, gera uma dificuldade para a dissemina o de boas práticas e ao desenvolvimento e evolu o dos modelos vigentes. O presente artigo busca apresentar um ensaio bibliométrico sobre a evolu o do conceito da sustentabilidade. Neste aspecto, optou-se por uma abordagem metodológica exploratória e bibliográfica, buscando, a partir do modelo teórico-conceitual apresentado pelo triple bottom line (TBL), apresentar uma revis o, análise e classifica o da literatura sobre o aspecto da evolu o do conceito da sustentabilidade. As publica es de interesse foram localizadas por meio de consultas nas bases de dados dos periódicos da CAPES, sendo considerados os trabalhos publicados no período de 1972 até 2004. Os resultados apontam que os artigos s o publicados de forma dispersa em vários periódicos e que a maioria das publica es é de cunho teórico-conceitual. O artigo conclui que a evolu o, ao longo das últimas décadas do conceito de sustentabilidade, aponta, num sentido mais amplo, para a inclus o das abordagens do crescimento econ mico, da eqüidade social e da qualidade ambiental, de forma interdependente e harmonizada.
“Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future
Hasan Fauzi,Goran Svensson,Azhar Abdul Rahman
Sustainability , 2010, DOI: 10.3390/su2051345
Abstract: Based upon a review of corporate performance, corporate financial performance and corporate social performance, we propose that the concept of “triple bottom line” (TBL) as “sustainable corporate performance” (SCP) should consist of three measurement elements, namely: (i) financial, (ii) social and (iii) environmental. TBL as SCP is proposed to be derived from the interface between them. We also propose that the content of each of these measurement elements may vary across contexts and over time. Furthermore, TBL as SCR should be interpreted to be a relative concept that is dynamic and iterative. Continuous monitoring needs to be performed, adapting the content of the measurement elements to changes that evolve across contexts and over time in the marketplace and society. TBL as SCP may be seen as a function of time and context.
International Standards of Corporate Social Responsibility
L. Stanislavská,K. Margarisová,,K. ?tastná
AGRIS on-line Papers in Economics and Informatics , 2010,
Abstract: The article deals with internationally acknowledged standards and norms in the sphere of corporate socialresponsibility. It introduces the concept of social responsibility, the so-called triple-bottom line, in terms ofwhich the company focuses not only on the economic growth but it also takes into account environmental andsocial aspects of its business activities. The article presents five norms and standards which stem from the triplebottomline concept. The norms and standards are in the article briefly characterised, which is followed by theircomparison based on four previously stated criteria. The results of the comparison show that there is no suchnorm which would meet current company requirements.This paper resulted from contribution to a research project IGA FEM CULS 201011140057 "ModernManagement Approaches in the Field of Higher Education in the Czech Republic"
Sustentabilidade como direcionador de evolu o dos sistemas de medi o de desempenho
Luciana Rosa Leite,Juliano Bezerra de Araujo,Roberto Antonio Martins
Navus : Revista de Gest?o e Tecnologia , 2011,
Abstract: Este artigo tem por objetivo discutir como a sustentabilidade pode ser considerada um direcionador de evolu o dos sistemas de medi o de desempenho (SMDs). Historicamente, a evolu o dos SMDs é reativa às mudan as que ocorrem tanto nos ambientes internos, como externos, das organiza es. Foi dessa forma que SMDs tradicionais, evoluíram para modelos mais adequados com a realidade competitiva do final dos anos 1980. O mesmo fen meno pode estar ocorrendo novamente. O indutor desta vez é a necessidade das organiza es de atuarem de maneira mais sustentável. Isso pode estar provocando as mudan as nos SMDs em termos de medidas de desempenho, sistemas de medi o de desempenho, infraestrutura, e uso e formas de dissemina o da informa o
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