3BL y las dimensiones de la responsabilidad social

2021 ◽  
Vol 1 (24) ◽  
pp. 249-266
Author(s):  
Ricardo Cuevas Moreno
Keyword(s):  
Triple Bottom Line ◽  
Bottom Line

Este artículo tiene por objetivo estudiar los límites de la tridimensionalidad que está a la base de la responsabilidad social de las empresas y la gestión socialmente responsable. Para ese propósito usamos el método de la dialéctica confrontando la versión convencional que nace del triple bottom line (3BL) y las dimensiones de la responsabilidad social de las empresas (herramienta de la administración, ideológica y doctrinaria). El resultado general es que la gestión socialmente responsable se encuentra en una perpetua contradicción entre la ley de ganancia que preside la empresa y su responsabilidad frente a la comunidad y la Naturaleza. No obstante, el estudio de la responsabilidad social de las empresas a partir del 3BL y las dimensiones ideológico y doctrinaria pueden ser complementarios para un estudio crítico de esta disciplina.

scholarly journals A Sustainable Plan to Rescue HR from Itself

2021 ◽  
Vol 13 (14) ◽  
pp. 7587
Author(s):  
James W. Westerman
Keyword(s):  
Human Resource ◽  
Triple Bottom Line ◽  
Transformational Change ◽  
Bottom Line ◽  
Cost Center ◽  
Strategic Role ◽  
Business Function ◽  
Hr Function ◽  
Change Efforts

The Human Resource (HR) function is often viewed by those in organizations as a process function and a cost-center, which results in an enhanced risk of outsourcing and automation. However, HR is also uniquely positioned to engage firms in cross-functional transformational change efforts, as its work is embedded in every business function within an organization. Sustainable HR and the triple bottom line (TBL) present opportunities for HR to build a strategic role within organizations. This essay provides strategic and tactical models, with specific steps for implementation, to assist HR in re-assert its role in driving the competitiveness of the firm through Sustainable HR.

scholarly journals Alignment of Islamic Banking Sustainability Indicators with Sustainable Development Goals: Policy Recommendations for Addressing the COVID-19 Pandemic

2021 ◽  
Vol 13 (5) ◽  
pp. 2607
Author(s):  
Amin Jan ◽  
Mário Nuno Mata ◽  
Pia A. Albinsson ◽  
José Moleiro Martins ◽  
Rusni Bt Hassan ◽  
...  
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Triple Bottom Line ◽  
Policy Formulation ◽  
Sustainability Indicators ◽  
Islamic Banking ◽  
Bottom Line ◽  
Coding Method ◽  
Development Goals ◽  
Axial Coding

This study aims to establish the link of key Islamic banking sustainability indicators with the United Nations’ Sustainable Development Goals (UN SDGs) as a policy recommendation for sustainable development and to mitigate the distressing impacts of the COVID-19 pandemic on the triple bottom line (people, planet, and profit). To identify the key Islamic banking sustainability indicators, the authors selected the most cited sustainability measurement indexes in Islamic banking. Initially, the indexes were divided into 10 broader themes, and then the key Islamic banking sustainability indicators were shortlisted from each theme based on their high-frequency distribution. The shortlisted sustainability indicators were then ratified to be in line with Islamic philosophy based on “Maqasid al-Shariah” (objectives of Shariah) and were subsequently grouped into the three dimensions of economic, environmental, and social sustainability based on the axial coding method. Finally, the categorized sustainability indicators were aligned with the relevant UN SDGs through the axial coding method for policy formulation, and respectively 12 propositions were developed for policy formulation. This study labeled the methodological process of this study as the ECA method (exploration, categorization, alignment). The new ECA method offers a reverse extension in the “SDG compass” developed by the Global Reporting Initiative (GRI) for aligning business policies with the UN SDGs. The process of aligning Islamic banking sustainability indicators with the UN SDGs will provide a roadmap to recovery from the COVID-19 pandemic in terms of economic, environmental, and social issues. Due to the diversity of the UN SDG framework, it covers multiples aspects for sustainable development. Therefore, considering the UN SDGs in terms of various banking instruments will mitigate the multiple distressing impacts of COVID-19 on the triple bottom line (people, planet, and profit), it will also promote a sustainable development agenda.

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