When Environmental Performance Helps/Hurts the Bottom Line

1996 ◽  
Vol 7 ◽  
pp. 685-695
Author(s):  
Sara A. Morris ◽  
David C. Loney ◽  
Howard M. Kinlaw, Jr. ◽  
Keyword(s):  
Environmental Performance ◽  
Bottom Line

scholarly journals PENGARUH ENVIRONMENTAL COST DAN ENVIRONMENTAL PERFORMANCE TERHADAP FINANCIAL PERFORMANCE (Studi Kasus pada Perusahaan Sektor Pertambangan Peserta PROPER Periode 2012 – 2016)

2019 ◽  
pp. 259
Author(s):  
Lastri Meito Nababan ◽  
Dede Abdul Hasyir
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Mining Industry ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Statistical Research ◽  
Bottom Line ◽  
Return On Assets

As a result of their activities, companies are demanded by stakeholders to perform in accordance with the concept of triple bottom line: financial aspects (profit), environment (planet), and social (people). This study aims to examine the effect of environmental costs and environmental performance on the company's financial performance. Environmental costs data are retrieved from the company's sustainability reports, environmental performance is then measured by PROPER ratings, and financial performance is proxied by return on assets (ROA). In addition, company size is employed as control variable. Through purposive sampling method, seven companies were selected in the mining industry sector in the period 2012-2016 as samples. This study uses multiple linear regression analysis to test the hypothesis. The results of the research both simultaneously and partially show that environmental costs and environmental performance have a significant influence on financial performance. It can be concluded that the greater the environmental cost and the better the environmental performance (PROPER) can increase the financial performance (return on assets) of the company. Firm size as a control variable is significantly associated with environmental costs and environmental performance. The hypothesis formulated in this study was accepted and has been supported by statistical research results.

scholarly journals Green Human Resource Management dan Kinerja Lingkungan: Studi Kasus pada Rumah Sakit di Kota Palembang

2020 ◽  
Vol 8 (2) ◽  
pp. 182
Author(s):  
Muhammad Ichsan Hadjri ◽  
Badia Perizade ◽  
Zunaidah Zunaidah ◽  
Wita Farla WK
Keyword(s):  
Environmental Quality ◽  
Environmental Performance ◽  
Quality Index ◽  
Manufacturing Industry ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Hospital Environment ◽  
Bottom Line ◽  
Recruitment And Selection ◽  
Green Human Resource Management

Based on the Environmental Quality Index reported by the Ministry of Environment and Forestry of the Republic of Indonesia, in 2017 the Environmental Quality Index rank of South Sumatra slipped to rank 20 nationally, wherein the previous year was ranked 16. Environmental performance was one of the factors in Environmental Quality Index. Most of the previous research on environmental performance and GHRM was carried out in the manufacturing industry analysis units, while other industrial fields have not been studied much including hospitals. In fact, the hospital is one of the business sectors that is quite related to the environment. This study aims to analyze the effect of GHRM which consists of the variables Green Recruitment and Selection (GRS), Green Training (GTR), and Green Compensation (GCO) partially or jointly on the performance of the hospital environment in Palembang City. The Grand Theory which is used in this research is Ecocentrism Theory and Triple Bottom Line. The population in this study were hospital employees at government hospitals in Palembang, totalling 2,270 people. By using the Slovin formula and the stratified proportional random sampling method, the number of samples who became respondents in this study was 248 people. This research is processed by multiple linear regression analysis techniques. The results showed that GRS, GTR, and GCO partially had a significant effect on environmental performance in hospitals in Palembang City. The results also show that GRS, GTR, and GCO together also have a significant effect on environmental performance.

Models for Measuring and Reporting of Green Performance

2018 ◽  
pp. 204-229
Author(s):  
Chirața Caraiani ◽  
Camelia I. Lungu ◽  
Cornelia Dascălu ◽  
Florian Colceag
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Three Dimensions ◽  
Bottom Line ◽  
Interpretive Study ◽  
Performance Reporting ◽  
Green Performance ◽  
Comprehensive Picture ◽  
Accounting Model ◽  
Social And Environmental Performance

The main objective of this chapter is to highlight the potential effects improved social and environmental performance would have on economic performance. The use of adapted managerial tools enables entities to extend the conventional accounting model of performance towards a sustainable/green performance. The comprehensive picture of corporate communication is based on the concept of sustainability and combines three dimensions of performance: economic, social and environmental. This chapter addresses the models for reporting and managing the three aspects of performance evaluation and introduces specific concepts for measurement referring to the Triple Bottom Line performance. Debates are conducted based on an exploratory and interpretive study on social and environmental performance reporting. The correlations with corporate various characteristics are emphasized.

Environmental Performance Evaluation of a Fast Mask Image Projection Stereolithography Process Through Time and Energy Modeling

2016 ◽  
Vol 138 (10) ◽  
Author(s):  
Hari P. N. Nagarajan ◽  
Harsha A. Malshe ◽  
Karl R. Haapala ◽  
Yayue Pan
Keyword(s):  
Environmental Impact ◽  
Impact Assessment ◽  
Environmental Performance ◽  
Social Performance ◽  
Assessment Method ◽  
Energy Utilization ◽  
Bottom Line ◽  
Image Projection ◽  
Projection Stereolithography ◽  
Process Energy

The emergence of additive manufacturing (AM) has potential for dramatic changes in labor productivity and economic welfare. With the growth of AM, understanding of the sustainability performance of relevant technologies is required. Toward that goal, an environmental impact assessment (EIA) approach is undertaken to evaluate an AM process. A novel fast mask image projection stereolithography (MIP-SL) process is investigated for the production of six functional test parts. The materials, energy, and wastes are documented for parts fabricated using this process. The EIA is completed for human health, ecosystem diversity, and resource costs using the ReCiPe 2008 impact assessment method. It is noted that process energy, in the form of electricity, is the key contributor for all three damage types. The results are used to depict the underlying relationship between energy consumed and the environmental impact of the process. Thus, to facilitate prediction of process energy utilization, a mathematical model relating shape complexity and dimensional size of the part with respect to part build time and washing time is developed. The effectiveness of this model is validated using data from real-time process energy monitoring. This work quantifies the elemental influence of design features on AM process energy consumption and environmental impacts. While focused on the environmental performance of the fast MIP-SL process, the developed approach can be extended to evaluate other AM processes and can encompass a triple bottom line analysis approach for sustainable design by predicting environmental, economic, and social performance of products.

scholarly journals Staircase To Sustainable Development

2015 ◽  
Vol 7 (1) ◽  
pp. 53-70
Author(s):  
Mishelle Doorasamy
Keyword(s):  
Sustainable Development ◽  
Continuous Improvement ◽  
Environmental Performance ◽  
International Standards ◽  
Bottom Line ◽  
Comprehensive Overview ◽  
Secondary Sources ◽  
Business Operations ◽  
Market Pressures ◽  
Increased Pressure

AbstractThe aim of this article to provide a theoretical framework on the concepts of Sustainable Development and the process that companies need to follow in order to ensure the future sustainability of business operations. Various secondary sources and previous literature was reviewed to clearly identify why companies are finding it difficult to conduct their business operations in a sustainable manner. Stricter legislation and regulations, increased competition, depletion of natural resources and market pressures have placed organisations under increased pressure to improve environmental performance and achieve eco-efficiency. This paper provides comprehensive overview of how companies can achieve the ‘Triple bottom line’ by committing to continuous improvement and adhering to the regulations stipulated according to the International Standards of Organisations (ISO14001).

Proposal of Eco-Efficiency Evaluation Method for Concrete Using Equivalent Durability on Carbonation

2017 ◽  
Vol 864 ◽  
pp. 284-289
Author(s):  
Tae Hyoung Kim ◽  
Chang U Chae
Keyword(s):  
Sustainable Development ◽  
Economic Performance ◽  
Environmental Performance ◽  
Evaluation Method ◽  
Assessment Method ◽  
Bottom Line ◽  
Manufacturing Costs ◽  
Environmental Consequences ◽  
Development Evaluation ◽  
Durability Performance

The importance of environmental consequences due to diverse substances that are emitted during the production of concrete is recognized, but environmental performance tends to be evaluated separately from the economic performance and durability performance of concrete. In order to evaluate concrete from the perspective of sustainable development, evaluation technologies are required for comprehensive assessment of environmental performance, economic performance, and durability performance based on a concept of sustainable development called the triple bottom line (TBL). Herein an assessment method for concrete eco-efficiency is developed as a technique to ensure the manufacture of highly durable and eco-friendly concrete, while minimizing both the load on the ecological environment and manufacturing costs. The assessment method is based on environmental impact, manufacturing costs, and the service life of concrete.

Identifying and Accounting for Environmental Costs

1998 ◽  
Author(s):  
Doug Jagger ◽  
Dave Korpach
Keyword(s):  
Environmental Performance ◽  
Oil And Gas ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Environmental Implications ◽  
Bottom Line ◽  
Significant Cost ◽  
Cost Drivers ◽  
Cost Implications ◽  
The Cost

Protection of the environment has been and will continue to be a major issue facing the pipeline business around the world. Many of the decisions companies make relating to future investments and ongoing operations have environmental implications. These decisions can have significant cost implications that impact the bottom line of oil and gas transportation companies. Most companies do not track their environmental costs rigorously and thus, do not have a good understanding of the magnitude of these costs. Recently, we have undertaken studies to define and identify the major environmental cost drivers in the industry. As part of these studies, we identified some potential measures of environmental performance and actually measured certain aspects of environmental performance in pipeline companies. This paper will provide insights into the major environmental cost drivers in the industry and will define these cost drivers. It will provide some ideas on “what to measure” relating to environmental costs. Implementing an environmental cost management system is not a trivial task. It is difficult to assess how much of the cost associated with a certain investment is related to the environment. This can only be determined on a project by project basis and will also be unique from company to company. Although there is no “cookbook” approach to implementing this system, this paper will provide some guidance for implementing such a system.

Editorial Responsibility: Managing the Publishing Process to Do Good and Do Well

2011 ◽  
Vol 7 (3) ◽  
pp. 407-422 ◽  
Author(s):  
Herman Aguinis ◽  
Sofia J. Vaschetto
Keyword(s):  
Environmental Performance ◽  
Research Performance ◽  
Macro Level ◽  
Future Research ◽  
Bottom Line ◽  
Editorial Responsibility ◽  
Journal Editors ◽  
Performance Dimensions ◽  
Social And Environmental Performance ◽  
The Impact

Journal editors serve a vital role because they are the gatekeepers of new scientific knowledge. Given the workload and time pressures associated with their role, editors face an important ethical dilemma: Should they allocate sufficient time to the editorial role or should they focus on their individual research performance, which is an important determinant of salary increases, promotions, and other financial rewards? We borrow from the macro-level corporate social responsibility literature to conceptualize editorial responsibility in terms of the triple bottom line of economic, social, and environmental performance. Our thesis is that there are recursive relationships among the economic, social, and environmental editorial performance dimensions such that editors who do good (i.e., social and environmental performance) also do well (i.e., economic performance). Thus, we bridge micro and macro domains by adapting a macro-level theory to the individual level of analysis and also bridge science and practice by discussing the impact of journal editors and scientific journals on a broad set of stakeholders including universities, research consumers, and society. We also offer suggestions to guide future research on whether the three editorial performance dimensions are part of a virtuous cycle that develops over time through mutually reinforcing feedback loops.

Sign in / Sign up

Export Citation Format

Share Document