Accordingly, many studies that aim to study sustainability and performance in organisations use TBL as their conceptual basis, mentioning Elkington’s proposal as their conceptual reference (e.g.Cinelli , 2014; Deng, 2015; Ekins and Vanner, 2007; Krajnc and Glavič, 2005; Pádua and Jabbour, 2015).As seen before, they can be split into economic, social and environmental, according to the TBL approach.
Accordingly, many studies that aim to study sustainability and performance in organisations use TBL as their conceptual basis, mentioning Elkington’s proposal as their conceptual reference (e.g.Cinelli , 2014; Deng, 2015; Ekins and Vanner, 2007; Krajnc and Glavič, 2005; Pádua and Jabbour, 2015).As seen before, they can be split into economic, social and environmental, according to the TBL approach.Tags: Event Planner Cover Letter For ResumeHow To Write A Farm Business PlanFull Essays On LoveChicago Essay In Judging Oprahs TeacherAnalytical Thinking And Problem Solving5th Grade Math Homework Sheets
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The empirical research had a sample that summed up 149 companies in Brazil. Section 2 enfolds the main concepts of sustainability, sustainable performance measurement and indicators, followed by the study hypotheses.
In the subsequent part, we describe the research methodology.
Later, Lacy (2009) reinforce the importance of TBL as the main proxy to represent and measure sustainability in organisations.
In the search for a consensus, among countless definitions and terminologies, the three-pillar approach called the TBL has been a widely accepted perspective for sustainability not only by scholars but also by society and organisations (Lacy , 2010), although the TBL has not been exempt from criticism and contention (Norman and Mc Donald, 2004; Macdonald and Norman, 2007).
The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL. (2018), "Triple bottom line and sustainable performance measurement in industrial companies", Revista de Gestão, Vol. Once it has become clear the need for a paradigm shift towards a sustainable performance measurement, a new way to define organisation’s sustainable performance has advanced, the triple bottom line (TBL) approach (Elkington, 1998; Harris , 2001; Pava, 2007; Norman and Mc Donald, 2004; Colbert and Kurucz, 2007).
This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability. The TBL adds both social and environmental dimensions to the traditional economic results to measure a firm’s performance from a sustainable perspective.
Some authors explored BSC through statistical analysis, assessing the validity and reliability of the model (Bouliane, 2006; Henri, 2009).
In one of these studies, Henri (2009), investigating 383 top management teams of Canadian manufacturing firms, establishes a set of 20 indicators that would be representative of a typical BSC composition.