315,225 research outputs found
The Triple Bottom Line Collaborative: CDFIs and Triple Bottom Line Lending
The TBL Scorecard, developed by the Triple Bottom Line Collaborative, is a tool used to measure what TBLC has called TBL deals. The requirement for this designation was that a TBL loan needed to have at least one metric or impact in each of the three categories of social returns: economy, equity, and environment
The Triple Bottom Line in Buffalo: Standards for Economic, Social, and Ecological Success
In respect to human capital, or people, the triple bottom line requires fair and beneficial business practices towards employees, the community, and the region. Such practices include offering fair salaries, safe working conditions, decent hours, healthcare, and educational opportunity. In terms of the environment, or the planet, the triple bottom line requires businesses to engage in sustainable environmental practices. Businesses aim to reduce their carbon footprint by carefully managing their energy consumption and disposal methods while also ensuring that limited resources are maintained in order to preserve the environment for subsequent generations
Model peningkatan nilai perusahaan berbasis triple bottom line CSR dan profitabilitas
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Triple Bottom Line CSR (Corporate Social Responsibility) terhadap nilai perusahaan. Penelitian ini juga bertujuan untuk mengetahui pengaruh profitabilitas sebagai variabel moderasi pada hubungan antara Triple Bottom Line CSR dan nilai perusahaan. Jenis penelitian yang dipakai adalah penelitian kuantitatif. Sifat penelitian menggunakan deskriptif explanatory research. Pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel yang digunakan sebanyak 41 perusahaan sector pertambangan yang terdaftar di Bursa Efek Indonesia. Periode penelitian antara tahun 2015 sampai dengan 2020. Data dianalisis menggunakan analisis regresi berganda. Hasil penelitan menunjukkan bahwa Triple Bottom Line CSR tidak berpengaruh terhadap nilai perusahaan. Setelah dimoderasi dengan profitabilitas, Triple Bottom Line CSR tidak berpengaruh signifikan terhadap nilai perusahaan. Kesimpulan dari penelitian kali ini adalah profitabilitas sebagai variabel moderating secara signifikan berpengaruh memperkuat hubungan antara CSR sosial dan nilai perusahaan.This study aims to determine effect of Triple Bottom Line CSR (Corporate Social Responsibility) on firm value. This study also investigated the role of profitability as a moderating variabel on the relationship between Triple Bottom Line CSR and firm value. The type of research used is quantitative research. The study uses descriptived explanatory research. Sample selection using a purposive sampling method. The number of samples used is 41 mining sector companies listed on the Indonesia Stock Exchange. The period of the research was between 2015 and 2020. The data were analyzed using multiple regression analysis. The result showed that the Triple Bottom Line CSR have no affected the firm value. After being moderated by profitability, Triple Bottom Line CSR has no significant effect on firm value. This study concludes that profitability as a moderating variabel significantly strengthens the relationship between social CSR and firm value
Explain It: triple bottom line
Hansin Bilgili, assistant professor of management in the Kansas State University College of Business Administration, explains, in fewer than 100 words, what triple bottom line is and why it is important for sustainability
Triple bottom line space: productivity paradoxes in FM
Purpose / Theory: To argue that the "productivity nut‟ means cracking FM thinking rather than external measurements. FM is not sexed-up building services engineering – it should return to its roots and consider how it impacts on particular businesses. "Nut‟ has an old European meaning of "profit‟ and FM's challenge is to recapture that sense. The FM "nut‟ is the advantage, or profit, a facility generates: the High German "nutzen‟. "Nut‟ is also colloquial English for "head‟. The process offered requires "doing in the current FM nut‟, i.e. finding new language and measures to express results.
Design/methodology/approach: The argument is illustrated by reference to an ongoing action research project that challenges the conventional guidelines applied to the management of academic workspace in the UK.
Findings: It illustrates the "cost of cheap‟; the downside of the search for building efficiency rather than business productivity.
Originality/value: In a sense the case is not original in that it exemplifies what has been called for many times already. It does however demonstrate the startling combination of business benefits, cost saving and carbon reduction achievable when a workspace / place is approached from a business rather than a building perspective
Pengaruh Karakteristik Perusahaan, Struktur Kepemilikan, Dan Good Corporate Governance Terhadap Pengungkapan Triple Bottom Line Di Indonesia
This study aimed to analyze the effect of firm characteristics, ownership structure, corporate governance disclosure on the triple bottom line in Indonesia. Disclosure of the triple bottom line concept is defined as a result of the company's accounts reflect overall company performance both from the economic, social, and environmental. This study uses nine variables that predicted disclosure could affect the company's triple bottom line. Four variables are indicators of the characteristics of companies that leverage, profitability, liquidity, and industry types. Furthermore, there are three variables that are indicators of the ownership structure of the company is management ownership, foreign ownership, and institutional ownership. Meanwhile, two other variables show indicators of good corporate governance and the size of the board audit committee.This study used a sample of manufacturing firms listed Indonesia Stock Exchange during the period 2008-2011. A total of 200 annual reports of companies that meet the criteria have complete data for the study expressed as a sample. This study uses quantitative and analytical methods used is multiple regression.The results showed that not all of the variables in this study significantly influence the disclosure of the triple bottom line. Only the leverage variable, type of industry, size of board of directors, and audit committees that significantly influence the disclosure by the triple bottom line of the company. Other factors examined in this study such as profitability, liquidity, institutional ownership, management ownership, and foreign ownership does not significantly influence the triple bottom line disclosure by companies
Capital Budgeting and Sustainable Enterprises: Ethical Implications
This article focuses upon the growing, universal influence of social, environmental, and economic factors in business decision-making and the possibility of developing sustainable enterprises through a triple-bottom-line, capital budgeting approach
- …