IDEAS home Printed from https://ideas.repec.org/a/eme/regepp/rege-04-2018-0065.html
   My bibliography  Save this article

Triple bottom line and sustainable performance measurement in industrial companies

Author

Listed:
  • Flavio Hourneaux Jr
  • Marcelo Luiz da Silva Gabriel
  • Dolores Amalia Gallardo-Vázquez

Abstract

Purpose - The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach. Design/methodology/approach - The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies. Findings - The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. 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. Research limitations/implications - The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies. Practical implications - 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. Social implications - The results offer tangible results for measuring and reporting firm’s social and environmental performance. Originality/value - This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

Suggested Citation

  • Flavio Hourneaux Jr & Marcelo Luiz da Silva Gabriel & Dolores Amalia Gallardo-Vázquez, 2018. "Triple bottom line and sustainable performance measurement in industrial companies," Revista de Gestão, Emerald Group Publishing Limited, vol. 25(4), pages 413-429, September.
    • Handle: RePEc:eme:regepp:rege-04-2018-0065
    DOI: 10.1108/REGE-04-2018-0065
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/REGE-04-2018-0065/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://www.emerald.com/insight/content/doi/10.1108/REGE-04-2018-0065/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: no
    File URL: https://libkey.io/10.1108/REGE-04-2018-0065?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Okharedia Goodheart Akhimien & Simon Ayo Adekunle, 2023. "Technological environment and sustainable performance of oil and gas firms: a structural equation modelling approach," Future Business Journal, Springer, vol. 9(1), pages 1-11, December.
    2. Mohammad Hossein Shahidzadeh & Sajjad Shokouhyar, 2023. "Toward the closed-loop sustainability development model: a reverse logistics multi-criteria decision-making analysis," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(5), pages 4597-4689, May.
    3. Tariq Aboalhool & Ahmad Alzubi & Kolawole Iyiola, 2024. "Humane Entrepreneurship in the Circular Economy: The Role of Green Market Orientation and Green Technology Turbulence for Sustainable Corporate Performance," Sustainability, MDPI, vol. 16(6), pages 1-23, March.
    4. Stephane Louise Boca Santa & Felipe Teixeira Dias & Thiago Coelho Soares & Rodolfo Santa Maria de Souza e Silva & Daniel Goulart Basil & José Baltazar Salgueirinho Osório de Andrade Guerra, 2023. "Measurement Model of Healthy and Sustainable Cities: The Perception Regarding the Sustainable Development Goals," Sustainability, MDPI, vol. 15(20), pages 1-22, October.
    5. Mohsin Riaz & Muhammad Ashfaq & Ismet Boz & Pomi Shahbaz, 2023. "The Dynamics of the Relationship Between Water Availability, Water Equity, Economic Benefits and Water User Associations’ Performance: A PLS-SEM Approach," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 37(11), pages 4537-4552, September.
    6. Syaiful Hifni, 2023. "The Five Reporting Bottom Lines, Implementation of Integrated Reporting Towards Sustainable Development Management Accountability ," GATR Journals afr228, Global Academy of Training and Research (GATR) Enterprise.
    7. Mahmoud Barakat & Jialin Snow Wu & Nicoleta Tipi, 2023. "Empowering Clusters: How Dynamic Capabilities Drive Sustainable Supply Chain Clusters in Egypt," Sustainability, MDPI, vol. 15(24), pages 1-21, December.
    8. Sanaz Ghorbanloo & Sajjad Shokouhyar, 2023. "Consumers' attitude footprint on sustainable development in developed and developing countries: a case study in the electronic industry," Operations Management Research, Springer, vol. 16(3), pages 1444-1475, September.
    9. Thanh Tiep Le & Abhishek Behl & Gary Graham, 2023. "The Role of Entrepreneurship in Successfully Achieving Circular Supply Chain Management," Global Journal of Flexible Systems Management, Springer;Global Institute of Flexible Systems Management, vol. 24(4), pages 537-561, December.
    10. Ishwar Khatri, 2023. "Board gender diversity and sustainability performance: Nordic evidence," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(3), pages 1495-1507, May.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:regepp:rege-04-2018-0065. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.