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A “fivefold bottom line” approach of implementing and reporting corporate efforts in sustainable business practices
Regenesys Business School, Johannesburg, South Africa.
Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER). Oslo School of Management, Oslo, Norway.
Vigo University, Vigo, Spain.
2014 (Engelska)Ingår i: Management of environmental quality, ISSN 1477-7835, E-ISSN 1758-6119, Vol. 25, nr 4, s. 421-430Artikel i tidskrift (Refereegranskat) Published
Abstract [en]

Purpose: The purpose of this paper is to describe a "fivefold bottom line" approach in implementing and reporting corporate efforts of sustainable business practices.

Design/methodology/approach: This viewpoint from industry is based on the content analysis of the South African retail chain Woolworths. The data are gathered and derived from the company's comprehensive annual and sustainability reports from 2008 to 2011 and the company's press releases for this period focusing on their efforts of implementing and reporting sustainable business practices.

Findings: A lesson learned from the presented "fivefold bottom line" approach to implement and report their corporate efforts of sustainable business practices is that it is adapted to fit and make sense in a specific market and society. The triple bottom line approach is usually derived from, or commonly based upon, a western perspective on the market and society in literature.

Research limitations/implications: The authors argues that insights from industry of implementing and reporting sustainable business practices based upon different corporate "bottom line" approaches are required in literature.

Practical implications: The authors propose that the "triple bottom line" approach may need to be commonly adapted to the country and cultural context in focus, which is not normally done, but templates are used.

Originality/value: Triple bottom line reporting tends to follow common approaches how it is done. There is rarely seen adapted or modified "bottom line" approaches to specific market and societal characteristics in literature. © Emerald Group Publishing Limited.

Ort, förlag, år, upplaga, sidor
Bingley: Emerald Group Publishing Limited, 2014. Vol. 25, nr 4, s. 421-430
Nyckelord [en]
Retail, Sustainability
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hh:diva-26964DOI: 10.1108/MEQ-04-2013-0026Scopus ID: 2-s2.0-84902472818OAI: oai:DiVA.org:hh-26964DiVA, id: diva2:760504
Tillgänglig från: 2014-11-04 Skapad: 2014-11-04 Senast uppdaterad: 2018-03-22Bibliografiskt granskad

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Svensson, Göran

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