Determinants of Triple Bottom Line Disclosure Practice of Listed Manufacturing Firms on the Nigerian Stock Exchange

2018 ◽  
Vol 5 (3) ◽  
pp. 1-17 ◽  
Author(s):  
Onyali Innocent ◽  
Okoye Ikechukwu ◽  
Okerekeoti Uchenna
Keyword(s):  
Stock Exchange ◽  
Triple Bottom Line ◽  
Manufacturing Firms ◽  
Bottom Line ◽  
Disclosure Practice

scholarly journals Outcomes of Sustainable Practices: A Triple Bottom Line Approach to Evaluating Sustainable Performance of Manufacturing Firms in a Developing Nation in South Asia

2018 ◽  
Vol 11 (12) ◽  
pp. 89 ◽  
Author(s):  
S. Sapukotanage ◽  
B.N.F. Warnakulasuriya ◽  
S.T.W.S. Yapa
Keyword(s):  
South Asia ◽  
Structural Equation ◽  
Social Performance ◽  
Triple Bottom Line ◽  
Manufacturing Firms ◽  
Bottom Line ◽  
Sustainable Operations ◽  
Sustainable Practices ◽  
Developing Nation ◽  
Sustainable Performance

Maintaining sustainable operations has become a major responsibility of practitioners. Sustainable practices are executed to ensure sustainable performance. Many studies conducted to examine the outcomes of sustainable practices have focused either on the economic outcomes, social outcomes or environmental outcomes of such operations disregarding the Triple Bottom Line Approach to evaluating sustainable performance. Among them the majority have focused on environmental outcomes. Less focus is placed on developing countries or countries in South Asia. Against this background this paper aims to examine the outcomes of sustainable practices towards sustainable performance of manufacturing firms in a developing nation in South Asia. A study was conducted among 154 apparel manufacturing and exporting firms of Sri Lanka in relation to their sustainable practices and sustainable performance as members of supply chains. The sustainable practices were studied in relation to orientation, collaboration, continuity, risk management and pro-activity while sustainable performance was analyzed along economic performance, social performance and environmental performance of these firms. The findings were analyzed using Variance Based Structural Equation Modelling (Partial Least Squares) and it revealed that sustainable practices lead to sustainable performance even in the context of a developing nation in South Asia, highlighting the importance of the execution of sustainable practices irrespective of the level of development of a nation.

scholarly journals Analisis Pengungkapan Triple Bottom Linedan Faktor yang Mempengaruhi; Lintas Negara Indonesia dan Jepang

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Sandra Aulia Zanny ◽  
Idris Kartawijaya
Keyword(s):  
Regression Analysis ◽  
Firm Performance ◽  
Social Environment ◽  
Manufacturing Industry ◽  
Triple Bottom Line ◽  
Secondary Data ◽  
Bottom Line ◽  
Japanese Firms ◽  
Disclosure Practice

ABSTRACT.Current firm performance is not only measured by economic term (single bottom line) but alsoby social and environmental (triple bottom line). Purposes of this research are analyzing of TBL disclosureand influences factors, by using sample of companies in Indonesia and Japan.This paper investigates Triple Bottom Line (TBL) disclosure of 50 of the largest Indonesian andJapanese companies by using secondary data. Twenty two disclosure criteria were developed for each of theTBL disclosure areas: economic, social, and enviromental. Disclosure information was examined in annualreports, separate or stand-alone report and company‟s website. Regression analysis has been used to examinethe determinants of TBL disclosure practice empirically.Our result indicated that, for total of TBL disclosure (combining economic, social and environmentalcatagories), the extent of reporting is higher for firm with larger size and higher liquidity, and special forenvironmental disclosure for firm with membership in the manufacturing industry for Indonesian companies.Futher analysis indicated that the results of the total TBL disclosure are primarily driven by non-economicdisclosures. We also found that the extent of overall TBL disclosure is higher for Japanese firms, withenvironmental disclosure being the main key. This result could be attributed to the different national culturesand to the regulation environment between Indonesian and Japan.Keywords: TBL, economic, social, environment, Indonesia, Japan

scholarly journals PENILAIAN KINERJA TRIPLE BOTTOM LINE PERUSAHAAN HIGH PROFILE DAN LOW PROFILE YANG LIST DI BEI

2019 ◽  
Vol 20 (1) ◽  
pp. 55
Author(s):  
Sri Wahjuni Latifah
Keyword(s):  
Environmental Risk ◽  
Stock Exchange ◽  
Triple Bottom Line ◽  
Social Aspect ◽  
Bottom Line ◽  
Financial Reports ◽  
High Profile ◽  
Profile Type ◽  
Low Profile ◽  
Profit Performance

This research is conducted with the aim of analyzing the performance of companies in Indonesia if measured by Triple Bottom Line and testing whether companies with high environmental risk (high profile type) have different performance with companies with low environmental risk (low profile type). Triple Bottom Line performance is measured by the GRI-G4 Index. The data were obtained from companies listed on the Indonesia Stock Exchange in 2017 and the research sample was conducted with purposive technique and obtained 42 companies. Data is obtained by downloading Financial reports and CSR Report at www.idx.co.id. Data analysis was done by descriptive statistic and Independent Sample T Test. The results showed that performance based on Triple Bottom Line in Indonesia in 2017 was low (24%). Whereas, if observed on performance differences in companies with high profile type with low profile type, profit performance measured by economic aspects and the performance of planets measured by environmental aspects is unlikely. While the performance of people measured by social aspect shows difference between high profile company and low profile.

scholarly journals Corporate Triple Bottom Line Reporting: An Empirical Study on the Indian Listed Power Companies

2015 ◽  
Vol 6 (2) ◽  
pp. 33 ◽  
Author(s):  
Sudipta Sahar Roy ◽  
Sarbani Mitra
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Resource Constraints ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Triple Bottom Line ◽  
Annual Reports ◽  
Bottom Line ◽  
Sustainability Reports ◽  
Corporate Social

Triple Bottom Line (TBL) approach is a proactive step in providing increased transparency and a broader framework for decision making. In this paper, we have considered listed companies of Bombay Stock Exchange (BSE) comprising BSE 500 index as our population. Considering time and resource constraints, it was decided to restrict the survey to only power generating companies (15 units) among those 500 companies. Annual reports/corporate social responsibility/sustainability reports for these 15 numbers of listed power companies were reviewed. For measuring the extent of corporate triple bottom line reporting in annual reports/corporate social responsibility reports/sustainability reports of the companies, we have constructed a weighted disclosure index based on the previous empirical studies. The study evaluated the combined corporate triple bottom line disclosure score value of the sample companies based on performance with respect to 3 primary indicators - environment, social and economic. The maximum score of corporate triple bottom line disclosure is high enough i.e. 77.3% and the minimum score of corporate triple bottom line disclosure is very low i.e. 22.6%. None of the sample power companies has attained more than 80% corporate triple bottom line disclosure score; on the contrary 40% companies have attained less than 40% corporate triple bottom line disclosure score.

scholarly journals Industry 4.0 implementation and Triple Bottom Line sustainability: An empirical study on small and medium manufacturing firms

Heliyon ◽  
2021 ◽  
pp. e07753
Author(s):  
Sreenivasan Jayashree ◽  
Mohammad Nurul Hassan Reza ◽  
Chinnasamy Agamudai Nambi Malarvizhi ◽  
Muhammad Mohiuddin
Keyword(s):  
Empirical Study ◽  
Industry 4.0 ◽  
Triple Bottom Line ◽  
Manufacturing Firms ◽  
Bottom Line

Do organizational citizenship behavior for the environment predict triple bottom line performance in manufacturing firms?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Noor Ullah Khan ◽  
Ateeq-ur- Rehman Irshad ◽  
Adeel Ahmed ◽  
Amira Khattak
Keyword(s):  
Organizational Citizenship ◽  
Organizational Citizenship Behavior ◽  
Triple Bottom Line ◽  
Manufacturing Firms ◽  
Citizenship Behavior ◽  
Equation Modeling ◽  
Bottom Line ◽  
Content Type ◽  
Key Dimensions ◽  
The Impact

PurposeOrganizational citizenship behavior for the environment (OCBE) is vital for manufacturing firms' ability to improve their triple bottom line (TBL) performance. This study's objective was to examine the direct relationship between three OCBE key dimensions, i.e. eco-initiatives (EIs), eco-civic-initiatives and eco-helping (EH) and TBL performance, i.e. economic (ECOP), social (SOP) and environmental (ENP).Design/methodology/approachThe quantitative design was used based on the positivist approach. A sample of 350 manufacturing firms was targeted using random probability sampling via a survey questionnaire. The data were analyzed through the structural equation modeling (SEM) technique employing AMOS 24 software.FindingsResearch findings confirmed a significant direct positive relationship between components of OCBE, i.e. EIs, eco-civic- initiatives and EH and TBL performance within ISO14001-certified Malaysian manufacturing firms.Research limitations/implicationsThis research presents vital implications for both managers and organizations. The findings revealed that the three OCBE key dimensions, i.e. (EIs, eco-civic-initiatives and EH) are essential for enhancing TBL performance (ECOP, SOP and ENP), respectively. Manufacturing firms should modify the traditional OCB toward pro-environmental OCBE to improve TBL performance.Originality/valueThis research focuses on the impact of OCBE key types, i.e. EIs, eco-civic-initiatives and EH on TBL performance (ECOP, ENP and SOP) dimensions among ISO14001-certified Malaysian manufacturing firms.

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