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  • 1.
    Dos Santos, Maria A.O.
    et al.
    Regenesys Business School, Johannesburg, South Africa.
    Svensson, Göran
    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.
    Padin, Carmen
    Vigo University, Vigo, Spain.
    A “fivefold bottom line” approach of implementing and reporting corporate efforts in sustainable business practices2014Inngår i: Management of environmental quality, ISSN 1477-7835, E-ISSN 1758-6119, Vol. 25, nr 4, s. 421-430Artikkel i tidsskrift (Fagfellevurdert)
    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.

  • 2.
    Laurell, Hélène
    et al.
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER).
    Karlsson, Niklas
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Rydberglaboratoriet för tillämpad naturvetenskap (RLAS). Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Lindgren, John
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Andersson, Svante
    Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL).
    Svensson, Göran
    Kristiania University College, Oslo, Norway.
    Re-testing and validating a triple bottom line dominant logic for business sustainability2019Inngår i: Management of environmental quality, ISSN 1477-7835, E-ISSN 1758-6119, Vol. 30, nr 3, s. 518-537Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    The triple bottom line (TBL) is still commonly explored in research without joint consideration of economic, social and environmental elements of business sustainability (BS). The purpose of this paper is to re-test and validate a BS framework based on the TBL approach.This study is based on a questionnaire survey consisting of the largestfirms in corporate Sweden. A total of 107 usable questionnaires were ultimately received, for a response rate of 36.5 percent. The findings validate and extend a framework of a TBL-dominant logic for BS. A total of 19 dimensions indicating satisfactory validity and reliability of the BS framework were identified. The BS framework offers relevant insights to monitor and assess a TBL-dominant logic for BS. It also provides opportunities for further research. Managers can use the BS framework as a tool to map firm priorities in connection with BS. Each dimension of the BS framework offers insights into how to monitor and assess firms’ efforts in the TBL.This study contributes to validate and extend the TBL-dominant logic for BS. The BS framework also offers a timely and relevant contribution to both scholars and practitioners engaging in business sustainability. © 2018, Emerald Publishing Limited.

  • 3.
    Svensson, Göran
    et al.
    Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Centre for International Marketing and Entrepreneurship Research (CIMER). Oslo School of Management, Oslo, Norway.
    Wagner, Beverly
    Strathclyde Graduate Business School, University of Strathclyde, Glasgow, United Kingdom.
    A Process Directed towards Sustainable Business Operations and a Model for Improving the GWP-Footprint (CO2e) on Earth2011Inngår i: Management of environmental quality, ISSN 1477-7835, E-ISSN 1758-6119, Vol. 22, nr 4, s. 451-462Artikkel i tidsskrift (Fagfellevurdert)
    Abstract [en]

    Purpose – The purpose of this paper is to describe: a process to achieve sustainable business operations; and a sustainable business model of Global Warming Potential (GWP) footprint on Earth, GWP being the measure of how much a given amount of greenhouse gas is estimated to contribute to global warming. It is a relative scale which compares the effect of a given gas (e.g. methane or nitrous oxide) with that of the same amount of carbon dioxide.

    Design/methodology/approach – A Swedish fast food chain selling hamburger meals is examined in a case study. Data were collected from available corporate internal and external documentation, by site observations as well as from non‐structured interviews with top managers and company employees.

    Findings – The company's efforts to accomplish its target of “zero mission” GWP‐footprint (CO2e) on Earth consist of both an iterative and continuous process and business model. Both underpin the corporate notion and desire to reduce fossil fuel dependency and greenhouse gas emissions.

    Research limitations/implications – The findings stress the importance of addressing corporate GWP‐footprints (CO2e) from a business perspective, rather than relying on political or governmental legislation and regulation. It also opens opportunities for further research.

    Practical implications – The case shows the possibility of implementing successful sustainable operations and sustainable business models in national “for‐profit” organisations without governmental subsidies in a highly competitive market, dominated by powerful multinational fast food chains.

    Social implications – Changing consumer behaviour and purchasing patterns, as well as governmental intervention imposed at top political levels worldwide, will most likely increase the necessity for companies to create sustainable business models linked to GWP‐footprint (CO2e).

    Originality/value – The principal contribution based on the presented case study is an illustration of how one can achieve sustainable business operations and create a sustainable business model in an industry that often has been heavily criticised in the past for harming the natural environment. It also shows how to create awareness of the GWP‐footprint (CO2e) of a company's products so that in turn customers may be able to make conscious and deliberate product choices.

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