Search results for "triple bottom line"

‘Green’ Wine through a Responsible and Efficient Production: A Case Study of a Sustainable Sicilian Wine Producer

2016

Abstract Sustainability is progressively gaining importance in the winegrowing sector. Implementing this concept implies environmental soundness, social equity and economic feasibility. A proliferation of initiatives to develop the sustainable production of wine started officially in Italy since the year 2010. The objective of this paper is to illustrate the reshaping of Sicilian winegrowing according to the ‘Triple bottom line’ approach to sustainability. By analyzing the case-study of the Tasca d’Almerita firm, pilot farm of various national projects in wine-sustainability, we found that adopting sustainable operative, organizational and competitive strategies has lead to a well-managed a…

The influence of corporate governance's decision on corporate social responsibility

2018

The need for an accurate and detailed disclosure, the need to understand the mechanisms of government under which the company is managed and controlled, are the starting point of the choices of the many stakeholders that revolve around the company. A large number of players is interested in corporate governance are among these, not only the major shareholders, but also an increasing number of small investors. CSR is an extension of firms efforts to foster effective corporate governance, ensuring firms sustainability via sound business practices that promote accountability and transparency. rnThe paper aims to explore the impact that various corporate governance mechanisms have on the commit…

Sustainable Entrepreneurial Orientation: A Business Strategic Approach for Sustainable Development

2017

This paper proposes sustainable entrepreneurial orientation (SEO) as a multidimensional construct that offers researchers the possibility of empirically testing their theoretical proposals in the sustainable entrepreneurship field. The authors propose an integration of different theories. In accordance with the dynamic capabilities view, SEO is approached under an organizational paradigm of strategic orientations delimited by competitive culture and multiple orientation perspectives. Furthermore, SEO's nature is conceived at a firm-based entrepreneurship level and is based on an integrated triple bottom line sustainability. This approach is conceptualized using a categorization scheme and d…

Drivers of Firm Performance: Exploring Quantitative and Qualitative Approaches

2017

Abstract The main purpose of this paper is to identify the drivers of firm performance by exploring both quantitative indicators - based on accounting profitability, shareholder value and economic value – and qualitative approach – based on balanced scorecard and triple bottom line. A literature review will be provided in order to obtain an optimum mix of quantitative and qualitative drivers for firm performance, on one hand, and a case study will be conducted for emphasizing the importance of both approaches, on the other hand.

Social Accounting

2013

Costructal law, exergy analysis and life cycle energy sustainability assessment: an expanded framework applied to a boiler

2020

Purpose Life cycle sustainability assessment (LCSA) is one of the most relevant tools delving in sustainability science, based currently on the triple bottom line idea that is defined as the contemporary implementation of the three tools of life cycle assessment (LCA), life cycle costing (LCC) and social life cycle assessment (S-LCA). The methodology is currently being applied to a wide set of products and systems. However, as per in the large interest towards energy-related products, the sustainability assessment of energy systems—in particular those where fluid streams are used—could be more effective if some further stages could be included in the analysis, i.e. a process level analysis …

Who Is the Social Entrepreneur?

2021

Social entrepreneurs are understood as individuals integrated within a society, being continually influenced by the environment. This chapter explains that the constitution of a social entrepreneur is determined by external variables (environmental influences) and internal variables (characteristics of the individual). Among the external influences, we should highlight the Triple Bottom Line phenomenon, the Corporate Social Responsibility trend, technological advances and the Sustainable Development Goals. The intrinsic motivators would be divided into three different dimensions: attitude and intention, personality traits and leadership skills. The synergies produced as a consequence of the…

An Overview on European Union Sustainable Competitiveness

2014

Abstract The last few years have emphasized a continuing concern of many institutions, nations, companies for sustainable development. The recent literature brings into attention the concept of sustainable competitiveness beyond sustainable development. The main idea of sustainable competitiveness is reflected by the searching of a model that could balance economic prosperity, environmental issues and social sustainability. In this context, is shaping the sustainability-adjusted global competitiveness index that take into consideration two new dimensions – environmental and social. Practically, the triple bottom line concept will be extrapolated from the microeconomic level to the macroecon…

An innovative model for a sustainability report in no-profit organizations

2016

After a review of the literature, the research aims to build a sustainability report for NPOs through a set of economic, environmental and social indicators based on best international practice. Then the report will be applied to a voluntary service centre (CSV) which, in terms of function and organisation, over a wide range, contains all the social and economic environmental variables to be monitored in any NPOs. The findings appear to suggest an innovative model of sustainability report for NPOs with a significant set of indicators that offer a new disclosure of the activity carried on by the organisation. The work is tested only on a limited number of NPOs which can be extended in the fu…

Sustainability Triple Bottom Line Management Enhancement for Municipal Level: Integrated Governance Environment Dimension

2015

To ensure sustainable development of a municipality, it is necessary to improve the potential for development of measures of environmental management balancing the economic, social and environmental dimensions. A lot of municipalities having successfully established goals and objectives, tend to sustainable management, evaluate the quality of local governance, including preparation of documents of the environmental policy and setting the administrative tasks and priorities related to assumptions of sustainable development, systemic evaluation, interdisciplinary approach, and implementation of governance as a comprehensive collaborative management. This review article describes the main comp…