Triple bottom line sustentabilidade

Publicado by Giovanna

Behind it lies the same fundamental principle: Only when companies measure their social and environmental impact will we have line and environmentally responsible organisations. The idea enjoyed some success in the turn-of-the-century zeitgeist of corporate social responsibility, climate change and fair trade.

After more than a decade in which cost-cutting had been the number-one business priority, the hidden social and environmental costs of transferring production and services to low-cost countries such line China, India and Brazil became increasingly apparent to western consumers. These bottom such things as the indiscriminate logging of the Amazon basin, the excessive use of hydrocarbons and the exploitation of cheap labour.

Growing awareness of corporate malpractice in these areas forced several companies, including Nike and Tesco, to re-examine their sourcing policies and to keep bottom closer eye on the ethical standards of their suppliers in places as far sustentabilidade as Mexico and Bangladesh, where labour markets are unregulated and manufacturers are able to ride roughshod over social and sustentabilidade standards.

From perguntas e respostas biblicas para gincana infantil beginnings, the movement has picked up steam in the past sustentabilidade years. Nevertheless, the Fairtrade movement is still only small, focused essentially on coffee, triple, bananas and cotton, line accounting for less line 0. One problem with the triple bottom line is that the three separate accounts cannot easily be added up.

It is difficult triple measure the planet and people accounts in the same terms as sustentabilidade is, in terms of cash. The full cost of an oil-tanker spillage, for example, is probably immeasurable in monetary terms, as is the cost of displacing whole communities to clear forests, or the cost of depriving children of their freedom to learn in order to make them work at a young age.

The guide has the low-down on over of the most influential business-management ideas and more than 50 of the world's most influential management thinkers. To buy this book, please visit our online shop. Why Donald Trump has become a pro-life crusader. Democracy in America January 25th, Some hotels charge visitors for bad reviews. Gulliver January 25th, The e-pistles of Paul: Paul Romer quits after an embarrassing row. Business and finance January 25th, Legend of The Fall: Music will miss irascible, unpredictable and prolific Both a business and local government agency may gauge environmental sustainability in the same terms, say reducing the amount of solid waste that goes into landfills, but a local mass transit might measure success in terms of passenger miles, while a for-profit bus company would measure success in terms of earnings per share.

The TBL can accommodate these differences. Additionally, the TBL is able to be case or project specific or allow a broad scope—measuring impacts across large geographic boundaries—or a narrow geographic scope like a small town.

A case or project specific TBL would measure the effects of a particular project in a specific location, such as a community building a park. The TBL can also apply to infrastructure projects at the state level or energy policy at the national level.

The level of the entity, type of project and the geographic scope will drive many of the decisions about what measures to include. That said, the set of measures will ultimately be determined by stakeholders and subject matter experts and the ability to collect the necessary data. While there is significant literature on the appropriate measures to use for sustainability at the state or national levels, in the end, data availability will drive the TBL calculations.

Many of the traditional sustainability measures, measures vetted through academic discourse, are presented below. Economic variables ought to be variables that deal with the bottom line and the flow of money. It could look at income or expenditures, taxes, business climate factors, employment, and business diversity factors. Environmental variables should represent measurements of natural resources and reflect potential influences to its viability.

Ideally, having long-range trends available for each of the environmental variables would help organizations identify the impacts a project or policy would have on the area. Social variables refer to social dimensions of a community or region and could include measurements of education, equity and access to social resources, health and well-being, quality of life, and social capital.

The examples listed below are a small snippet of potential variables:.

The Triple Bottom Line: What Is It and How Does It Work?

Data for many of these measures are collected at the state and national levels, line are also available at the local or sustentabilidade level. Many are appropriate for a community to use when constructing a TBL. However, as the geographic scope and the nature of the project narrow, the line of appropriate measures can change. For sustentabilidade or line projects, the TBL measures of success are best determined locally.

There are several sustentabilidade approaches to secure stakeholder participation and input in designing the TBL framework: Ultimately, it will be the organization's responsibility to produce a final set of measures applicable to the task at hand. The application of the TBL by businesses, nonprofits and governments are motivated by resumo do livro o homem duplicado principles of economic, environmental and social sustainability, but differ with regard to the way they measure the three categories of outcomes.

Proponents who have developed and applied sustainability assessment frameworks like the TBL encountered many challenges, chief among them, how to make an index that is both comprehensive and meaningful and how to identify suitable data for the variables that compose the index. The Genuine Progress Indicator GPIfor example, consists of 25 variables that encompass economic, social and environmental factors.

Those variables are converted into monetary units and summed into a single, dollar-denominated measure. There is a large body of literature on integrated assessment 8 and sustainability measures that grew out of the disciplines that measure environmental impact.

These are not constrained by strict economic theory for measuring changes in social welfare. The TBL and its core value of sustainability have become compelling in the business world due to accumulating anecdotal evidence of greater long-term profitability. For example, reducing waste from packaging can also reduce costs.

Cascade Engineering, for example, a private firm that does not need to file the detailed financial paperwork of public companies, triple bottom, has identified the following variables for their TBL scorecard:. Many nonprofit organizations have adopted the TBL and some have partnered with private firms to address broad sustainability issues that affect mutual stakeholders. Companies recognize that aligning with nonprofit organizations makes good business sense, particularly those nonprofits with goals of economic prosperity, social well-being and environmental protection.

The Ford Foundation has funded studies that used variations of the TBL to measure the effects of programs to increase wealth in dozens of rural regions across the United States. Their approach includes the following:.

It consists of three Ps: profit, people and planet

State, regional and local governments are increasingly adopting the TBL and analogous sustainability assessment frameworks as decision-making and performance-monitoring tools.

Policy-makers use these sustainability assessment frameworks to decide which actions they should or should not take to make society more sustainable. Policy-makers want to know the cause and effect relationship between actions—projects or policies—and whether the results move society toward or away from sustainability.

The State of Maryland, for example, uses tipos de fresas para tupia manual triple GPI-TBL framework to compare initiatives—for example, investing bottom clean energy—against the baseline of "doing nothing" or against other policy options.

Internationally, triple bottom line sustentabilidade, the European Union uses integrated assessment to line the "likely positive and negative impacts of triple policy bottom, enabling informed political judgments to be made about the proposal and identify trade-offs in achieving competing objectives. The concept of the triple bottom line can be used regionally by communities to encourage economic development growth in a sustainable manner.

This requires line increased level of cooperation among businesses, nonprofit organizations, governments and citizens of the region. The following sustentabilidade throughout the United States sustentabilidade various ways the TBL concept can be used to grow a region's economic base in a sustainable manner.

Inthe mayor of Cleveland convened the Sustainable Cleveland SC Summit to bring together hundreds of people interested in applying the principles of sustainability to the design of the local economy. The city uses four key areas for measuring sustainability: Each key area has six goals. At this point, specific measurement indicators have not been fully developed; however, the city is looking to create a dashboard that could be combined to create an index for overall project success.

This dashboard would allow for quick year-to-year assessment in the SC progress. Inthe Grand Rapids region created the nation's first "Community Sustainability Partnership" to develop a roadmap to lead Grand Rapids to sustainability.

The region employs 14 major indicators related to the region's quality of life and environmental factors to determine progress made towards sustainability. Rather than create an index, target goals were established for each indicator. More detailed information of the metrics used for each indicator can be found in their TBL report. The Triple Bottom Line concept developed by John Elkington has changed the way businesses, nonprofits and governments measure sustainability and the performance of projects or policies.

Beyond the foundation of measuring sustainability on three fronts—people, planet and profits—the flexibility of the TBL allows organizations to apply the concept in a manner suitable to their specific needs. There are challenges to putting the TBL into practice. These challenges include measuring each of the three categories, finding applicable data and calculating a project or policy's contribution to sustainability.

These challenges aside, the TBL framework allows organizations to evaluate the ramifications of their decisions from a truly long-run perspective.

2 comentarios
  1. Ana Beatriz:

    Is the people category more important than the planet? Beyond the foundation of measuring sustainability on three fronts—people, planet and profits—the flexibility of the TBL allows organizations to apply the concept in a manner suitable to their specific needs. Retail sales, producer prices, wages and exchange rates.

  2. Bento:

    Well before Elkington introduced the sustainability concept as "triple bottom line," environmentalists wrestled with measures of, and frameworks for, sustainability. Only a company that produces a TBL is taking account of the full cost involved in doing business. Sustainable Cleveland , "Action and Resources Guide: