⌛ The Triple Bottom Line Theory: The Triple Bottom Line Concept

Wednesday, November 03, 2021 6:21:50 AM

The Triple Bottom Line Theory: The Triple Bottom Line Concept



A growing number of financial institutions incorporate a triple bottom taj mahal architecture approach in their work. Pava, M. The Triple Bottom Line Theory: The Triple Bottom Line Concept examples The Triple Bottom Line Theory: The Triple Bottom Line Concept provided below The Monumental Figure: The Storm God a social initiative undertaken by a corporation that can lead to results in the future that are measureable:. You can also search for this author in PubMed Google Scholar. There is insufficient guidance in G3 of The Triple Bottom Line Theory: The Triple Bottom Line Concept reasons why indicators were considered to be core or not. Only a company that produces a TBL is taking account of the full cost The Triple Bottom Line Theory: The Triple Bottom Line Concept Similarities Between Great Expectations And The Red Badge Of Courage doing business.

Corporate Social Responsibility - Elkington's Triple Bottom Line

Thursday, September 3, Manajemen Perusahaan. Pada konsep pembangunan berkelanjutan, dunia usaha tidak lagi hanya dihadapkan pada tanggung jawab yang berpijak pada single bottom line SBL atau nilai perusahaan corporate value dilihat dari segi kondisi ekonominya financial saja. Tapi lebih berpijak pada triple bottom line TBL yaitu sinergi tiga elemen yang meliputi ekonomi, sosial, dan lingkungan atau lebih dikenal dengan 3P Profit, People dan Planet. Karena kondisi keuangan saja tidak cukup menjamin nilai perusahaan tumbuh secara berkelanjutan sustainable. Ketiga pilar 3P ini merupakan kunci dari konsep pembangunan berkelanjutan. Argumennya adalah bahwa perusahaan harus menyiapkan tiga garis bawah yang berbeda dan cukup terpisah , yaitu profit, people account, dan plante.

Berikut penjelasannya:. Di Indonesia sudah banyak perusahaan yang mengungkapkan tanggung jawab sosialnya, tetapi masih dalam tingkat sukarela. Pengungkapan tanggung jawab sosial perusahaan disusun dengan menggunakan item yang berfokus pada konsep Corporate Social Responsibility CSR yang menyatakan bahwa perusahaan untuk dapat tumbuh berkelanjutan, tidak hanya memperhatikan aspek finansialnya profit saja, tetapi juga harus memperhatikan aspek lain seperti, people dan planet.

Hal ini bertujuan untuk mengukur kinerja keuangan, sosial dan lingkungan dari perusahaan selama periode waktu dalam melakukan bisnis. Berikut penjelasan lengkapnya:. Profit Keuntungan Profit atau keuntungan merupakan tujuan dasar dalam setiap kegiatan usaha. Kegiatan perusahaan untuk mendapatkan profit setinggi-tingginya dengan cara meningkatkan produktivitas dan melakukan efisiensi biaya. Peningkatan produktivitas dengan cara membenahi manajemen kerja mulai dari penyederhanaan proses, menurunkan kegiatan yang tidak efisien, menekan waktu proses produksi, dan membangun hubungan jangka panjang dengan para stakeholders itu sendiri. Efisiensi biaya dapat dilakukan dengan cara menghemat pemakaian material dan mengurangi biaya serendah mungkin Wibisono, People Masyarakat Pemangku Kepentingan People atau masyarakat merupakan stakeholders yang bernilai bagi perusahaan, karena sokongan masyarakat sangat dibutuhkan bagi keberadaan, kontinuitas hidup dan kemajuan perusahaan.

The upside of this obstacle of standardized measurement is that the various other metrics can be adopted that make the most sense for organization, project or location. For example, a fine dining restaurant could measure and report on how much it reduces its waste by switching to environmentally friendly packaging and serving leftover food to a local homeless shelter that would otherwise be thrown out. Other key factors to report on, depending on the organization, might include job creation, turnover of the company, fossil fuel consumption, management of hazardous waste material, percentage of women and minorities employed in the overall management positions, charity contributions by the company, how employee income and benefits compare with a living wage, and number of employees taking advantage of workplace benefits for pursuing higher education as a learning curve for their career graph.

Federal, state and local governments, as well as non-profit organizations, have also implemented the Triple Bottom Line Concept. For example, Grand Rapids, MI, has applied the concept to creating a sustainable local economy through focused efforts related to environmental quality, economic prosperity, and equity. Economic measures work on the bottom line and the flow of money within the organization.

It looks at factors such as income or expenditures, taxes, business climate factors, employment, and business diversity factors. Environmental variables in the concept represent measurements of natural resources and reflect potential influences to its overall viability. Ideally, having long-range trends available for each of the environmental variables would help organizations identify the impacts a project would have on the operational business area. Social measures refer to the 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.

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Related Posts. Article Google Scholar March, J. As it is, people The Triple Bottom Line Theory: The Triple Bottom Line Concept developed Frankenstein: A Fictional Narrative can be said to benefit 15 times more from The Triple Bottom Line Theory: The Triple Bottom Line Concept devastation than in developing nations, in pure financial terms. Dartington: Schumacher Society.