Environmental initiatives: towards triple-bottom line reporting

The objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives (GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, the study compared 425 annual reports over a two-year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple-bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.

Environmental reporting initiatives: towards triple-bottom line reporting or the intergration of financial and environmental performance

This objective of this study was to investigate the quantity and quality of voluntary environmental disclosures in the annual reports of the top 500 firms listed by market capitalisation on the Australian Stock Exchange. The periods examined were those immediately prior and subsequent to the release of the Exposure Draft Coalition for Environmentally Responsible Economics (CERES) Global Reporting Initiatives(GRI) issued in March 1999. Using content analysis to focus on the environmental aspects, and drawing heavily on the research of Gamble et al (1995), the study compared 425 annual reports over a two year period and 60 environmental reports, in order to explore reporting practices in the periods surrounding this intervention. The results suggest a trend to triple bottom reporting, and a significant change in the quality and quantity of environmental information, albeit in specific categories.

Evaluating the triple bottom line in the implementation of photovoltaic systems in UK social housing

The Intergovernmental Panel on Climate Change warnings regarding the detrimental effects of carbon dioxide emissions and global warming have gained acceptance amongst many governments (IPCC 2001). The UK government has agreed to reduce emissions, implement a package of enabling measures (UKCCP 2000) and issued an Energy White Paper (HMSO 2003) calling for a diversification of energy supply policies which will include renewable sources.

Housing accounts for approximately 25% of UK CO2 emissions and as providers of social housing, Registered Social Landlords (RSLs) and their tenants are major contributors. RSLs are deliverers of national policy in several areas and contribute to the attainment of governmental environmental, social and economic targets and impact upon the wider demands of housing policy, healthcare, education and law & order (DETR 1999, Cole and Shayer 1998).

Photovoltaic (PV) electricity generation could deliver “free” electricity to the low income households historically housed by RSLs. PV helps address such issues as fuel poverty and could be used as a stimulus for creating interest in areas of low demand for social housing.

RSLs provide housing solutions which cross traditional economic, social and environmental divides and this lends their modus operandi to the concept of the triple bottom line. The triple bottom line enables social and environmental aspects to be considered alongside economic considerations within decision-making frameworks (Elkington 1999, Andreason 1995).

Using a qualitative research methodology, this paper assesses current commercial viability of PV installations on RSL developments and identifies key barriers to implementation. The paper also investigates whether the application of the triple bottom line can liberate RSLs from viewing PV as a non-viable option by enabling a greater emphasis to be placed on the social & environmental aspects of PV. The paper considers whether a framework for RSLs to improve their decision-making processes by embracing social & environmental factors is feasible.

Relação entre a cultura organizacional e os indicadores de desempenho econômico, ambiental, e social de sustentabilidade do triple bottom line (3BL): um estudo nas companhias de energia elétrica

Tese apresentada ao Programa de Pós-Graduação em Administração da Universidade Municipal de São Caetano do Sul para obtenção do título de Doutora em Administração

Applying Wildlife Conservation Tourism to Marine Endangered Species: Identifying Indicators for Triple Bottom Line Sustainability

Thesis (Master's)--University of Washington, 2016-06

Modelling knowledge production performance of research centres with a focus on triple bottom line benchmarking

We demonstrate a portable process for developing a triple bottom line model to measure the knowledge production performance of individual research centres. For the first time, this study also empirically illustrates how a fully units-invariant model of Data Envelopment Analysis (DEA) can be used to measure the relative efficiency of research centres by capturing the interaction amongst a common set of multiple inputs and outputs. This study is particularly timely given the increasing transparency required by governments and industries that fund research activities. The process highlights the links between organisational objectives, desired outcomes and outputs while the emerging performance model represents an executive managerial view. This study brings consistency to current measures that often rely on ratios and univariate analyses that are not otherwise conducive to relative performance analysis.