Avaliação da sustentabilidade corporativa: estudo das relações híbridas pelo modelo do Hybrid Bottom Line

A presente tese reflete sobre os temas do desenvolvimento sustentável, da sustentabilidade corporativa, da responsabilidade social corporativa e das dimensões do Triple Bottom Line. O principal objetivo do nosso trabalho é contribuir para o conhecimento das relações que se estabelecem nas interseções entre a dimensão económica, social e ambiental da sustentabilidade corporativa, aqui designadas de relações híbridas. Neste sentido, desenvolveu-se um enquadramento teórico que fundamenta o modelo proposto, designado por Hybrid Bottom Line. De acordo com este enquadramento procurou-se conceber uma metodologia que permitisse analisar como é que estas relações de interseção entre economia-ambiente e economia-social se verificam e de que forma os seus resultados podem beneficiar a compreensão, avaliação e melhorias no entendimento da sustentabilidade corporativa, bem como possibilitar uma análise dirigida a fatores recombinantes específicos. Em complemento, foi desenvolvida uma proposta que permite posicionar o esforço desenvolvido pela empresa no âmbito da sustentabilidade e desta forma tipificar as suas ações. Nesta tese a abordagem empírica recaiu na análise dos relatórios de sustentabilidade publicados pelas empresas e baseados nas diretivas de relato propostas pelo Global Reporting Initiative. A amostra para o estudo abrangeu um total de 85 empresas de diferentes dimensões de 36 sectores económicos e representando 36 países de 5 continentes. A análise dos resultados foi feita utilizando diversos métodos de análise de dados (de frequência e de conteúdo) e análises estatísticas (análise de contingência, variância e de correspondências múltiplas) que permitiram observar as relações entre as dimensões do Triple Bottom Line, dando lugar à construção de uma matriz de relações híbridas. Seguidamente foi realizada uma análise longitudinal de uma das empresas da amostra tendo como referência a matriz híbrida obtida, assim como a tipificação da empresa no âmbito da sustentabilidade. Os resultados alcançados nas diferentes fases indicam que o enquadramento teórico que foi utilizado é útil para a análise das interseções entre as dimensões e permite uma avaliação dirigida a fatos ocorridos entre pares dimensionais, bem como projetar análises e posicionamentos futuros. Os resultados obtidos sugerem que a proposta apresentada é útil e deverá ser utilizada e desenvolvida noutros contextos. Esta tese contribui para a ideia de que a responsabilidade corporativa não deve ser só vista e operacionalizada como uma realidade de dimensões segmentadas mas também deve ser observada como um conjunto possível de interações que se manifestam nas interseções das suas diferentes dimensões.

'Not a Local Win': Rural Australian perceptions of the sustainable impacts of forest plantations

Australian forestry plantations have doubled in the past 15 years, with rural communities harbouring a diverse range of positive and negative of economic, environmental and social impacts – the so-called triple bottom line (TBL). Utilising two Australian rural communities in Eden/Gippsland and Tasmania as qualitative case studies, this research explores how 23 non-forestry affiliated rural residents perceived and experienced the TBL economic, environmental and social impacts of plantation forestry. Residents criticised the economic plantation forestry benefits because of lengthy periods of inactivity and limited local employment, explaining that their community was reliant on the industry yet the promised economic benefits had never fully materialised. There was a sense the industry ‘plant and walk away.’ Residents were concerned about the environment impact on water quality, water tables and fire hazards, although they praised plantation forestry for carbon sequestering, eradicating erosion and water run-off. Negative social impacts were described, specifically how the land-use change from farming to forestry had significantly reduced the local population, employment and need for services. Natural resource management and communication strategies are offered, derived from non-forestry affiliated rural resident perspectives on how best to ensure sustainable forest development in their community.

Optimal electricity distribution framework for public space: Assessing renewable energy proposals for Freshkills Park, New York City

Integrating renewable energy into public space is becoming more common as a climate change solution. However, this approach is often guided by the environmental pillar of sustainability, with less focus on the economic and social pillars. The purpose of this paper is to examine this issue in the speculative renewable energy propositions for Freshkills Park in New York City submitted for the 2012 Land Art Generator Initiative (LAGI) competition. This paper first proposes an optimal electricity distribution (OED) framework in and around public spaces based on relevant ecology and energy theory (Odum’s fourth and fifth law of thermodynamics). This framework addresses social engagement related to public interaction, and economic engagement related to the estimated quantity of electricity produced, in conjunction with environmental engagement related to the embodied energy required to construct the renewable energy infrastructure. Next, the study uses the OED framework to analyse the top twenty-five projects submitted for the LAGI 2012 competition. The findings reveal an electricity distribution imbalance and suggest a lack of in-depth understanding about sustainable electricity distribution within public space design. The paper concludes with suggestions for future research.

Ecological infrastructure vs. techno-fix: A design framework for renewable energy infrastructure in public spaces

Renewable energy is commonly considered a technological addition to urban environments. By contrast, this PhD used a holistic approach to develop a design framework for integrating local electricity production into the ecological function and cultural use of public space. The framework addresses social engagement related to public interaction, and economic engagement related to the estimated quantity of electricity produced, in conjunction with environmental engagement related to the embodied energy required to construct the renewable energy infrastructure. The outcomes will contribute to social and environmental change by engaging society, enriching the local economy and increasing social networks.

Is the social agenda driving sustainable property development in Melbourne, Australia?

Purpose – Sustainable property development has increased in market share over the past two to three years globally and locally. This research aims to analyze the drivers and barriers to sustainable property development in Melbourne using the triple bottom line (TBL) theoretical framework. The TBL posits that sustainability has social, economic and environmental aspects to fulfil.

Design/methodology/approach – A questionnaire was sent out to 190 developers in Melbourne who promoted sustainable property development to ascertain their views about the drivers and barriers.

Findings – This research indicates that in the 2007 Melbourne market the drivers were social rather than economic. The data reveal that social reasons are considered more than economic arguments for incorporating sustainability into developments. The business case, or the economic drivers for sustainability alone do not convince developers.

Research limitations/implications – The questionnaire survey informed us about developers' views but not why they have these views. The sample was limited to Melbourne.

Practical implications – More developments are required for developers to become convinced of the benefits. The relatively low price of energy undermines the business case for sustainability in property here and needs to be fully costed.

Originality/value – This paper illustrates that whilst the theoretical framework cites three key areas for sustainability, the reality is that developers are currently driven by social and environmental factors primarily and the business case is not accepted by the majority of developers.

Indicadores para avaliação de efeitos de intervenções de saneamento básico: a questão da sustentabilidade

As intervenções de saneamento básico, ou seja, as obras para implantação ou ampliação de sistemas de abastecimento de água e de esgotamento sanitário têm sido relacionadas à redução das taxas de mortalidade infantil ocorrida no estado de São Paulo nas últimas décadas. De fato, a relação entre saneamento básico e saúde pública é antiga, principalmente no que se refere ao controle das doenças de veiculação hídrica. Entretanto, ela se mostra muito fraca, ou até nula, para regiões onde os índices de cobertura por redes de água e esgotos já se encontram em patamares acima da média nacional, como é o caso de grande parte dos municípios do estado de São Paulo. Uma abordagem do saneamento básico, sob o ponto de vista da complexidade de suas relações, considerando aspectos multidimensionais, faz-se necessária como forma de repensar o setor de forma mais ampla, fugindo do senso comum. O objetivo desta pesquisa foi identificar, analisar e descrever indicadores de sustentabilidade que pudessem estabelecer uma nova base para avaliação de efeitos de intervenções de saneamento básico, melhorando a determinação e acompanhamento dos impactos decorrentes, constituindo, então, uma matriz de indicadores específicos para a área, a partir da investigação dos conceitos de sustentabilidade e seus desdobramentos para o setor saneamento básico e o ambiente empresarial. Pesquisas em bases de dados públicas permitiram a identificação e seleção de indicadores multidimensionais para o saneamento, assim como a análise de correlação entre os indicadores selecionados possibilitou identificar possíveis benefícios de curto, médio e longo prazos, oriundos das intervenções de saneamento para os municípios do Vale do Ribeira. Utilizando modelos de organização de indicadores, como o Triple Bottom Line (TBL) e a matriz de indicadores FPSEEA, da Organização Mundial da Saúde (OMS), com algumas adaptações, foi possível agrupar os indicadores de forma a permitir uma visão integrada das dimensões da sustentabilidade e, dessa maneira, determinar que as intervenções de saneamento básico possuem relações sistêmicas com indicadores sociais, ambientais e econômicos, que possibilitem, a partir de sua execução, o estabelecimento de um círculo virtuoso para os municípios

Sustainable urban development : a quadruple bottom line assessment framework

Sustainable development has long been promoted as the best answer to the world's environmental problems. This term has generated mass appeal as it implies that the development of the built environment and its associated resource consumption can both be achieved without jeopardising the natural environment. In the urban context, sustainability issues have been reflected in the pomotion of sustainable urbanisation in a manner that allows future generations to repeat this process. This paper attempts to highlight an increasing urgency in formulating a suitable model for assessing sustainability at urban level, because this is where the bulk of a nation's population reside, and where sustainability problems mostly occur. It will also point out to the increasing importance of governance in facilitating urban sustainability research. This assessment involves the use of physical, social, environmental and goverance aspects in assessing the extent to which development of an urban settlement is sustainable. Specifically, this assessment model is carried out to determine whether or not sustainable urban development pratice is implemented in the provision of residential development, and in particular whether the development of master-planned residential communities have more desireable outcomes compared to traditional residential subdivision.

Fashion retailing and the bottom line : The effects of generational cohorts, gender, fashion fanship, attitudes and impulse buying on fashion expenditure

This study examines the influence of demographic ( eg. gender and generational cohort) and psychographic ( eg. fashion fanship, attitudes and impulse buying) drivers on frequency and levels of expenditure on fanship purchases, Using regression analysis, the results suggest that for weekly and monthly expenditure, gender and fashion fanship were significant influences, while for yearly expenditure, gender and impulse buying were significant. Attitudes towards fanship had no significant influence on expenditure. Females purchase more often and were significantly different from males on yearly expenditure, fashion fanship, attitudes and impulse buying. Generation Y is higher on purchase frequency, fashion fanship, attitudes and impulse buying compared with other cohorts under investigation.

ACE research vignette 014 : how does networking contribute to the bottom line? - The value of purpose-driven networking

This series of research vignettes is aimed at sharing current and interesting research findings from our team and other international researchers. In this vignette, Dr Martie-Louise Verreynne from the University of Queensland Business School summaries the findings from a paper written in conjunction with Sarel Gronum and Tim Kastelle from the UQ Business School that examined if networking really contributes to small firms' bottom line. Their findings show that unless networks are used for productive means, efforts to cultivate and maintain them may be wasteful.

Inclusive design and the bottom line: How can its value be proven to decision makers?

Designing technology products that embrace the needs and capabilities of heterogeneous users leads not only to increased customer satisfaction and enhanced corporate social responsibility, but also better market penetration. Yet, achieving inclusion in today's pressured and fast-moving markets is not straight-forward. For a time, inaccessible and unusable design was solely seen as the fault of designers and a whole line of research was dedicated to pinpointing their frailties. More recently, it has become progressively more recognised that it is not necessarily designers' lack of awareness, or unwillingness, that results in sub-optimal design, but rather there are multi-faceted organisational factors at play that seldom provide an adequate environment in which inclusive products could be designed. Through literature review, a detailed audit of inclusivity practice in a large global company and ongoing research regarding quantification of cost-effectiveness of inclusive design, this paper discusses the overarching operational problems that prevent organisations from developing optimally inclusive products and offers best-practice principles for the future. © 2013 Springer-Verlag Berlin Heidelberg.

Financial accounting and library collections : the bottom line

The valuation and depreciation of library collections is an increasing challenge in the context of financial accounting requirements. The depreciation implications of major collection management strategies have become of increasing concern to Deakin University library in regard to accrual accounting reporting procedures. Changes to library collections, such as the transition to online journals, are moving the financial value of library collections from capital to operating budgets. Major collection management projects such as weeding print assets can have unexpected implications for depreciation and library budgets. Gratis publication acquisitions can also significantly affect valuation and depreciation. Many other libraries are facing similar challenges and this paper will incorporate a range of experiences and practices.

There appears to be little consistency across libraries in how collections are valued and accounting procedures can differ greatly across institutions. The seemingly arbitrary and often questionable nature of financial policies in relation to library collections can create problems for libraries when used to inform decision making and budgets. Libraries increasingly need to work in partnership with financial managers to ensure the financial reporting requirements do not result in adverse implications for collections and budgets and that the capacity of the library to meet its strategic objectives is not impeded. This paper explores the issues and challenges facing many libraries and outlines some strategies to assist library managers in dealing with this financial conundrum

Above the bottom line : understanding Australian screen content producers

The recently completed Australian Screen Producer Survey provides the most current and detailed picture of the culture, motivations and aspirations of a highly influential sector of the content production industries. Drawing upon the results of the survey, this article reflects on the historical and theoretical difficulties entailed in defining the producer as a professional category, before outlining some of the survey’s key findings. In particular, it examines producers’ demographic and sectoral profile, analyses their attitudes towards the relative importance of education and experience, and explores their underlying motivations. Amongst other findings, the survey reveals a tendency towards idealism among Australian producers that would appear to be at odds with the financial realities of the business. It therefore offers a variety of stakeholders (including government and educational institutions, as well as producers themselves) with the opportunity to reflect upon the future shape and direction of the Australian media industry.