三重底线原则,即经济底线、社会底线和环境底线,为供应链管理提供了一个全面的框架。在绿色供应链的定义下,经济绩效、社会绩效与环境绩效的和谐统一是可持续发展的关键。绿色物流在环境保护和经济可持续发展方面扮演着重要角色,同时也为公司带来显著的经济效益。实践证明,绿色物流是具有价值的,这种价值不...
Environmental protection provisionsThe concept of Triple Bottom Line (TBL) is gaining significance and becoming popular amongst corporates. This concept was coined in 1994 by John Ellington, noteSingh, MeeraAhmad, TabrezSocial Science Electronic Publishing...
“Triple bottom line is an accounting framework with three parts: social, environmental and financial. ” (经济底线、社会底线、环境底线) 根据三重底线原则,将绿色供应链定义为经济绩效、社会绩效与环境绩效协调一致的可持续发展供应链。 三重底线原则与可持续发展的供应链绩效 绿色物流的价值不仅对环境保护和经...
在探索可持续发展的管理之道时,我偶然邂逅了一个富有洞见的理念——Triple Bottom Line(TBL)。原本以为的“底线”概念,原来蕴含着更为深远的含义。传统的商业语言中,损益表的结构清晰可见:首行,也就是经济基础,我们称之为“第一底线”,代表营收,如同舞台上的主角——收入(Revenue);第二行,...
It should be noted that the triple bottom line approach does not provide a completely holistic evaluation of all of the impacts of events.───必须指出,“三重底线法”并不能为会展所有工作的效益提供一个面面俱到的整体评估。 The phrase "the triple bottom line" was first coined in 1994 by Jo...
Triple Bottom Line Reporting ACCA P4考试:Triple Bottom Line Reporting(“TBL”or“3BL”) The phrase was coined by John Elkington, co-founder of the business consultancy Sustain Ability. It is an expanded baseline for measuring performance. Triple bottom line accounting attempts to measure and ...
For a long time, the TBL approach was seen as idealistic in a world that emphasized profit over purpose. Today, proponents of sustainability including investors, consumers, regulators, NGOs, and others insist that companies address a range of nonfinancial factors, from climate change to demographic...
In this study, we used a mixed methods approach to identify the antecedents of the adoption of environmental practices (PRAC) and sustainable product innovation performance (PIP) in the context of the triple bottom line approach (TBL). The adoption of environmental practices by a firm requires ...
The basic concept of sustainable supply chain management research is the triple bottom line (TBL), which addresses the economic (profit), environmental (planet), and social (people) dimensions. The initial basis of the sustainable supply chain management framework is the intersection between these ...
What Is the Triple Bottom Line (TBL)? In economics, the triple bottom line (TBL) maintains that companies should commit to focusing as much on social and environmental concerns as they do on profits. TBL theory posits that instead of one bottom line, there should be three: profit, people,...