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- Dos Santos, Maria A.O., et al.
(författare)
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A “fivefold bottom line” approach of implementing and reporting corporate efforts in sustainable business practices
- 2014
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Ingår i: Management of environmental quality. - Bingley : Emerald Group Publishing Limited. - 1477-7835 .- 1758-6119. ; 25:4, s. 421-430
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Tidskriftsartikel (refereegranskat)abstract
- Purpose: The purpose of this paper is to describe a "fivefold bottom line" approach in implementing and reporting corporate efforts of sustainable business practices.Design/methodology/approach: This viewpoint from industry is based on the content analysis of the South African retail chain Woolworths. The data are gathered and derived from the company's comprehensive annual and sustainability reports from 2008 to 2011 and the company's press releases for this period focusing on their efforts of implementing and reporting sustainable business practices.Findings: A lesson learned from the presented "fivefold bottom line" approach to implement and report their corporate efforts of sustainable business practices is that it is adapted to fit and make sense in a specific market and society. The triple bottom line approach is usually derived from, or commonly based upon, a western perspective on the market and society in literature.Research limitations/implications: The authors argues that insights from industry of implementing and reporting sustainable business practices based upon different corporate "bottom line" approaches are required in literature.Practical implications: The authors propose that the "triple bottom line" approach may need to be commonly adapted to the country and cultural context in focus, which is not normally done, but templates are used.Originality/value: Triple bottom line reporting tends to follow common approaches how it is done. There is rarely seen adapted or modified "bottom line" approaches to specific market and societal characteristics in literature. © Emerald Group Publishing Limited.
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| 3. |
- Dos Santos, Maria A.O., et al.
(författare)
-
Indicators of sustainable business practices : Woolworths in South Africa
- 2013
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Ingår i: Supply chain management. - Bingley : Emerald Group Publishing Limited. - 1359-8546 .- 1758-6852. ; 18:1, s. 104-108
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Tidskriftsartikel (refereegranskat)abstract
- Purpose– The purpose of this paper is to demonstrate how Woolworths, a South African retail chain, evaluates and controls its sustainable business practices using economic, environmental and social indicators.Design/methodology/approach– A content analysis of Woolworths' comprehensive 2008‐2011 sustainability and annual reports examined how this retail chain evaluates and implements its sustainable business practices.Findings– The results indicate that such indicators play a significant role in evaluating and implementing various Woolworths' business practices aimed at sustainability. In addition, Woolworths' comprehensive governance system ensures that its sustainable business practices are implemented and targets achieved.Research limitations/implications– The case study demonstrates that businesses can remain profitable, while at the same time protecting the natural environment and striving for sustainable business practices.Practical implications– This example demonstrates how government influence, institutional mechanisms and senior management commitment to a project ultimately has gone some way to minimise barriers to the adoption of sustainable practices.Originality/value– The example provides not only a seed of knowledge for others in retailing, but also guidance to both practice in general and theory in the field of sustainable business practices. It demonstrates how an organization has taken strategic action, extended this beyond the firm's boundaries and into the supply chain. The case study illustrates how one organization can act as the change agent in the network. © Emerald Group Publishing Limited.
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