41 resultados para Triple Bottom Line (TBL)


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This chapter presents the fundamentals of “green” marketing by drawing on traditional marketing theory as well as researchfocused on green marketing context. It discusses five critical areas in green marketing. The first critical area stems from green marketingtheory and practice that examines the logic for reducing the environmental impact of value creation and exchange. The second criticalarea highlights green marketing strategy that focuses on achieving organizational goals in ways that can reduce or eliminate negativeimpacts on the natural environment. The third critical area examines the green marketing mix that accounts for green products, greendistribution, green pricing, and green promotion. By using traditional marketing concepts, the chapter identifies how the entiremarketing mix elements should consistently provide a complete green product offering. Green products and processes need to beresearched, designed, and manufactured to include environmentally safe ingredients and components. Products need to be strategicallypriced to reflect their green values, distributed in the green chain channels and displayed effectively to highlight their status, and accuratelycommunicated to consumers and stakeholders. The fourth critical area illustrates governance and control. It shows how theholistic transformation toward greening the organization requires organizational culture change to gain support within and outside thefirm to ensure environmental issues are appropriately considered. These can be assessed by using existing management mechanisms,such as environmental management systems and/or triple bottom line management, which ensure best practice and continuousimprovements to occur. Lastly, the chapter discusses the future of green marketing and the direction that businesses need to take if theyseek to be sustainable.

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In this research, skills for sustainability are broadly conceived as including skills for social, economic and environmental sustainability – a triple bottom-line approach. Since 2009 Australian governments have been implementing an agreement that embeds skills for sustainability into vocational education and training, despite scant information about the actual levels of demand for, and supply of these skills. This study provides evidence on the actual depth and breadth of the take-up of these skills within Australian training organisations and workplaces. The demand studied in this research is that expressed by the primary consumers of Australian Vocational Education and Training (VET) services, students who engage in VET studies, this is known in the literature as social demand for education. VET students and teachers responded to two survey instruments that explored the sustainability values, behaviours, learning and teaching of Australian apprentices, trainees and their teachers. The results of this study show ‘a social demand’ for skills for sustainability. In summary, the results show that: •Apprentices, trainees and their teachers cared a great deal about social, economic and environmental sustainability; •Supply was closely aligned to social demand for skills for sustainability so that demand for skills for sustainability from VET students was almost entirely met; •There are important differences in the teaching, learning and utilisation of skills for sustainability that are related to gender and age; and •In-class learning of environmental skills has increased over time and now slightly outweighs learning of these skills at work, however community learning of these skills outweighs both. The findings suggest that: •Further action is required to embed green skills into the VET system, especially in the areas of energy efficiency and supply chains; •The VET system plays an important role in supporting community cohesion and economic literacy, especially for women; •It is important that social sustainability is properly considered in analysis informing VET policy; and •Gender differences in values and behaviours and gender and age differences in learning skills for sustainability have important implications for the design of future skills for sustainability programs. VET students and their teachers have unique insights into the supply of and demand for skills for sustainability, and this viewpoint can contribute, now and in the future, to the further development of skills for sustainability in Australia.

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The decision to adopt environmental management system (EMS) and to develop effective implementation strategies has engrossed managers at all levels and in all types of organisations in recent years. Some organisations have claimed that environmental issues have been determining their  bottom-line and business performance in the market place. This paper is first part in the series focussing on the reasons for EMS implementation and the benefits and impediments associated with the process. Measures  commonly practised by organisations to overcome/address the  impediments are also presented in this paper. The findings of this paper are based on a questionnaire survey mailed to Australasian organisations on their experiences with ISO 14001 implementation and certification.

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Regardless of the technical procedure used in signalling corporate collapse, the bottom line rests on the predictive power of the corresponding statistical model. In that regard, it is imperative to empirically test the model using a data sample of both collapsed and non-collapsed companies. A superior model is one that successfully classifies collapsed and non-collapsed companies in their respective categories with a high degree of accuracy. Empirical studies of this nature have thus far done one of two things. (1) Some have classified companies based on a specific statistical modelling process. (2) Some have classified companies based on two (sometimes – but rarely – more than two) independent statistical modelling processes for the purposes of comparing one with the other. In the latter case, the mindset of the researchers has been – invariably – to pitch one procedure against the other. This paper raises the question, why pitch one statistical process against another; why not make the two procedures work together? As such, this paper puts forward an innovative dual-classification scheme for signalling corporate collapse: dual in the sense that it relies on two statistical procedures concurrently. Using a data sample of Australian publicly listed companies, the proposed scheme is tested against the traditional approach taken thus far in the pertinent literature. The results demonstrate that the proposed dual-classification scheme signals collapse with a higher degree of accuracy.

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The building profession is increasingly becoming more demanding with respect to building environmental performance. Intentions are to provide best practices into our buildings. In part, this is a response due to the Australian government and other independent organisations that have developed policy on rating tools and performance ranking measures, all with the intention of accomplishing environmentally sustainable buildings.

With rating systems endorsing innovative environmental design solutions, it could be asked: Are our buildings really operating as rated? Do we know whether our designs are in compliance with what was calculated or simulated? Is there a feedback loop informing the design process on successes or failures in our designs or mechanical services?

While ratings continue to focus on ‘by design’ or ‘as built’ rewards, few tools acknowledge perhaps the more crucial bottom line: ‘as performing’. With the exception of an AGBR (Australian Green Building Rating) scheme on actual annual energy consumption, there appears to be no ‘as performing’ assessment. Furthermore, practically every building is a prototype (a one-off) and requires commissioning, programming and scheduling of its services. It would certainly appear that as stakeholders (the procurers, owners, facilities managers and users) of the newly built environment, that what we really want to know is actual on-site confirmation of performance. It is the objective of the Mobile Architecture and Built Environment Laboratory (MABEL), to provide such a service.

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Australian businesses will face profound and wide-ranging structural impacts during their transition to a low carbon footprint economy. This paper synthesizes the impacts for the firm during the transition and identifies the crucial impact variables. In doing so, it explores the link between the opportunities and benefits, costs, risks and structural changes and evaluates the challenges in managing the multiple impacts. The paper provides a conceptual model that will assist decision-makers deal with risk management or bottom-line protection issues as well as exploiting the business opportunity the new regulatory environment will produce. The model argues for a holistic corporate governance mechanism, with responsibility and accountability of climate change risk management placed with the board of directors and senior management. The literature review is presented first, followed by the discussion and the model. Future empirical research direction is also presented with the development of a series of propositions for testing.

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This paper reports the results of a study of the top 500 private sector organizations and the top 100 public sector organizations in Sweden. It is a replication of the study by Svensson et al. (2004). The aim of the study was to describe and compare the business ethics commitment of organizations across the two sectors. The empirical findings indicate that the processes involved in business ethics commitment have begun to be recognized and acted upon at an organizational level in Sweden. Some support is provided to show that codes of ethics are developing in some of Sweden’s largest private and public sector organizations – although this is happening to a lesser extent in the public sector. It is noted that an effect of a code of ethics on the bottom line of the business was acknowledged by respondents in both private and public sector organizations. We believe that the supporting measures of business ethics commitment appear to be underutilized in both private and public sector organizations in Sweden (among those that possess codes of ethics), thus indicating that the commitment to business ethics in Swedish organizations has potential for future development.

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Business globally are readying themselves for wide-ranging impacts as they transition towards a low carbon footprint economy. This paper discusses the major impacts for the firm due to the move to a low-carbon footprint system. In doing so it highlights the crucial link between opportunities, costs, risks and structural changes faced by firms, and presents a framework for managing the complex, multi-pronged impacts. The paper provides a conceptual model that will assist decision-makers to deal with risk management or bottom-line protection issues as well as exploiting the business opportunity the new regulatory environment will produce. The model argues for a holistic corporate governance mechanism, with responsibility and accountability of climate change risk management placed with the board of directors and senior management.

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The opening of the Australian economy in a globalised world has led to Australian garment and retail corporations moving their manufacturing overseas and acquiring goods from overseas providers. This is usually better for the corporations’ bottom-line, as they can purchase goods overseas at a fraction of their local cost, partly due to cheap labour. Australia is one of the many OECD countries not to have a well regulated environment for workplace human rights. This study examines 18 major Australian retail and garment manufacturing corporations and finds that workplace human rights reporting is poor, based on content analysis of their annual reports, corporate social responsibility reports and websites. This is probably due to the failure of the Australian Government to provide adequate oversight by promulgating mandatory reporting standards for both local and overseas operations of Australian companies. This permits corporations to avoid reporting their workplace human rights standards and breaches.

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We examine the impact of Research and Development (R&D) on the profitability and sales of mining firms in China and the United States (US) and the moderating effect of firm age using Coarsened Exact Matching (CEM). For the combined panel of 168 major US and Chinese mining firms, we find that, on average, a firm engaging in R&D activities earns 4% to 11% higher sales and generates 4% to 13% more profits than firms that do not engage in R&D activities. We also show that, in the mining industry, firm age moderates the relationship between R&D activities and financial performance. A comparatively mature R&D active firm earns 4.4% more profit and generates 7.2% more sales than a younger non-innovative firm. The turning point at which R&D activities switch from making a negative, to positive, contribution to profit and sales is 37 years and 22 years, respectively. Our results are consistentwith the liability of newness, meaning that firm investment in R&D takes time to have a real impact on bottom line measures of financial performance. We conclude with a discussion of the practical implications of our results for Chinese and US mining firms.

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One way to represent and communicate density in the spatial disciplines including architecture, town planning and geography is through the map, plan or aerial photograph. These media and tools are generally perceived to be objective and analytical modes of practice. But what else do these modes of representation mediate? The paper will respond to this question by exploring notions of ontology, notions of dwelling and being in relation to lines and drawing techniques. A map or plan is an image, in addition to a mode of communication, and affects visual pleasure. As proposals of an unbuilt world and documents of existing environment, drawings contain lines of desire. The thesis is that the lines provide a corporeal framework for an imaginary projection between the viewer and a ‘real’ built environment. The paper becomes focussed on the specifics of the ‘green line’ that has represented post-war Beirut, and is typical of representation of sites of conflict.

In the plans of post-war Beirut an almost straight line running from the top to the bottom of the page is highlighted and represents a trajectory from the Place des Martyr to the Pine Forest. To descend from this metaphoric height of the map into the streets of Beirut is to confront urban density, traffic congestion, pollution exacerbated by dust, and a lack of greenery. During the war much of the fighting occurred across this marker, and since, it has been described as an empty neutral space due to the destruction of edifices on either side, and is often proposed as the only appropriate site for building projects of national significance. Is its emptiness an a priori condition of imaginary projections? Will it remain forever empty of the density everywhere else in Beirut? Who wants to dwell there?
This paper will examine the several nuances of the ‘green line’ and what role it plays between representation and defining ontological environments.