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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
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    Cited by:

    1. 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.
    2. 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.
    3. 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.
    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. 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.
    7. 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.
    8. 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.
    9. 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.
    10. 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.

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