Articlediamond2018

Triple bottom line and sustainable performance measurement in industrial companies

Flávio Hourneaux · Marcelo Luiz da Silva Gabriel · Dolores Gallardo‐Vázquez

166 citations0/0 files storedRevista de Gestão

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Corporate Social Responsibility Reporting Accounting and Organizational Management Sustainable Development and Environmental Policy

Abstract

Purpose The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach. Design/methodology/approach The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies. Findings The results pointed out that there are positive associations among the degree of use of environmental indicators and social indicators, economic, environmental and social indicators have different degrees of use in firms, a positive association between the degree of use of environmental and social indicators and the use of economic indicators was not confirmed. The findings suggest how to measure sustainable performance for industrial companies and highlight the differences in the degree of use for the three dimensions of TBL. Research limitations/implications The limitations refer to the non-probabilistic sample, applied in a specific context, industrial companies. Practical implications This set of indicators is intended to be used by industrial companies as a reliable instrument to sustainable performance assessment of the current stage of the TBL deployment and provide alternative approaches to address specific issues related to the environmental, social and economic sustainability. Social implications The results offer tangible results for measuring and reporting firm’s social and environmental performance. Originality/value This paper intends to offer an integrated and consistent way of measuring sustainability in industrial companies.

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References

2007Confirmatory factor analysis for applied research 1999Cannibals with forks: the triple bottom line of 21st century business 1997The balanced scorecard: Translating strategy into action 2009Measuring Organizational Performance: Towards Methodological Best Practice 1990Empirical research methods in operations management 2000Designing, implementing and updating performance measurement systems 2004Getting to the Bottom of “Triple Bottom Line”2003The Performance Prism: The Scorecard for Measuring and Managing Business Success

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