Steeds meer bedrijven publiceren naast hun financieel jaarverslag een integrated report, waarin naast financiële waarde ook over maatschappelijke waarden wordt gerapporteerd. Uit een rapport van KPMG (2017) blijkt dat 93% van de grootste bedrijven van de wereld een integrated report publiceert. Met de opkomst van integrated reporting is hier echter ook de nodige kritiek op ontstaan. Zo zouden bedrijven het integrated report vooral gebruiken om zich duurzamer voor te doen dan ze daadwerkelijk zijn (‘greenwashing’). In dit artikel wordt een analyse van de Triple Depreciation Line (TDL) beschreven. De TDL is een raamwerk, waarmee in potentie (voor een deel) tegemoet wordt gekomen aan de huidige kritiek op integrated reporting zoals bijvoorbeeld ‘greenwashing’. In dit artikel concluderen wij dat de TDL in zijn huidige opzet in de praktijk moeilijk toepasbaar is en doen wij aanbevelingen voor een meer praktische toepassing van dit raamwerk. Dit leidt tot een aangepast TDL-raamwerk, waarbij wij beargumenteren dat de toepassing van dit aangepaste raamwerk de potentie heeft om de transitie naar een duurzame economie aanzienlijk te versnellen.
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In 1896 Svante Arhenius discovered that fossil fuels are a source of carbon dioxide. In 1965 the US Presidents science advisory panel reported that pollution is a major threat to society. In the 1970s atmospheric scientists Manabe, Wetherald and Sawyer confirmed that human activities are contributing factors to climate change. Richard Maxwell and Toby Miller explored the environmental impact of media technology in 2012. Kääpä explored sustainability in media in 2018, yet in 2022 sustainability in Film, TV and Media is still in its infancy, while other sectors are taking strong measures to reduce their carbon footprint. This report synthesis Elkington’s’ triple bottom line with Porters’ value chain in Film, TV, and media production as framework to teach sustainability. Research highlights the importance of Small Medium Enterprises (SMEs) in the sector and underscores Green Production strategies that reduce the carbon footprint. Research reveals that the sector has the unique potential to change the way audiences perceive sustainability using Green Content strategies and highlights the sustainability problem in distribution. Results suggest that educational institutions in Film, TV, and Media must do more to integrate sustainability into their curricula to unleash the full potential beyond sector boundaries.
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We zitten momenteel in een transitie-periode waarin we van een lineaire economie op basis van bestaande business modellen gericht op economische waarde maximalisatie toegaan naar een circulaire economie, waar business modellen streven naar waarde behoud. De volgende stap is de overgang naar een regeneratieve of restauratieve economie, waarin niet alleen economische waarde, maar ook ecologische en sociale waarde wordt gecreëerd (meervoudige waardecreatie). Vanuit accounting perspectief is een parallelle ontwikkeling zichtbaar. Ons huidige accounting systeem is met name gericht op economische waarde. Als gevolg van de transitie van een lineaire economie naar een circulaire economie, zijn er accounting modellen en frameworks in ontwikkeling gericht op meervoudige waardecreatie. De auteurs zijn echter van mening dat in de literatuur een cruciale gap bestaat tussen de ontwikkeling van accounting en meervoudige waardecreatie, en dat huidige modellen en frameworks gericht op meervoudige waarde vooral leiden tot ‘greenwashing’. In deze bijdrage gaan wij na in hoeverre de vigerende concepten van accounting bruikbaar zijn om te sturen op meervoudige waarde. Onder sturen wordt in dit kader bedoeld het bepalen, meten en waarderen. Dit doen wij aan de hand van een conceptuele analyse waarbij we de toepassing van de vigerende accounting concepten ten aanzien van profit vergelijken met mogelijke toepassing van deze concepten in relatie tot people en planet. Wij concluderen dat deze concepten over het algemeen niet toepasbaar zijn voor people en planet. Wij stellen daarom een alternatieve benadering voor, waarbij wij menen dat vigerende accounting concepten grotendeels toepasbaar zijn op people en planet. Dit is gebaseerd op een aanpak waarin het huidige ontologische uitgangspunt van accounting wordt verlaten en waarin we een aangepast ontologisch uitgangspunt verder uitwerken aan de hand van de Triple Depreciation Line (TDL) van Rambaud & Richard (2015). Tenslotte hebben we kritiekpunten geformuleerd op de TDL systematiek en stellen we een alternatieve TDL systematiek voor. Hiermee beoogt dit paper een bijdrage te leveren aan het inzichtelijk maken van de praktische en conceptuele problemen bij de toepassing van vigerende accounting concepten in een circulaire economie, om vervolgens mogelijke oplossingsrichtingen aan te reiken, gericht op bescherming, herstel en regeneratie van natuurlijk en sociaal kapitaal.
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We are currently in a transition moving from a linear economy grounded on economic value maximization based on material transformation to a circular economy. Core of this transition is organising value preservation from various yet interlinked perspectives. The underlying fundamental shift is to move away from mere financial value maximization towards multiple value creation (WCED, 1987; Jonker, 2014; Raworth, 2017). This implies moving from mere economic value creation, to simultaneously and in a balanced way creating ecological and social value. A parallel development supporting this transition can be observed in accounting & control. Elkington (1994) introduced the triple bottom line (TBL) concept, referring to the economic, ecological and social impact of companies. The TBL should be seen more as a conceptual way of thinking, rather than a practical innovative accounting tool to monitor and control sustainable value (Rambaud & Richard, 2015). However, it has inspired accounting & control practitioners to develop accounting tools that not only aim at economic value (‘single capital’ accounting) but also at multiple forms of capital (‘multi capital’ accounting or integrated reporting). This has led to a variety of integrated reporting platforms such as Global Reporting Initiative (GRI), International Integrated Reporting Framework (IIRC), Dow Jones Sustainable Indexes (DJSI), True Costing, Reporting 3.0, etc. These integrated reporting platforms and corresponding accounting concepts, can be seen as a fundament for management control systems focussing on multiple value creation. This leads to the following research question: How are management control systems designed in practice to drive multiple value creation?
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Background: The environment affects children’s energy balance-related behaviors to a considerable extent. A context-based physical activity and nutrition school- and family-based intervention, named KEIGAAF, is being implemented in low socio-economic neighborhoods in Eindhoven, The Netherlands. The aim of this study was to investigate: 1) the effectiveness of the KEIGAAF intervention on BMI z-score, waist circumference, physical activity, sedentary behavior, nutrition behavior, and physical fitness of primary school children, and 2) the process related to the implementation of the intervention. Methods: A quasi-experimental, controlled study with eight intervention schools and three control schools was conducted. The KEIGAAF intervention consists of a combined top-down and bottom-up school intervention: a steering committee developed the general KEIGAAF principles (top-down), and in accordance with these principles, KEIGAAF working groups subsequently develop and implement the intervention in their local context (bottom-up). Parents are also invited to participate in a family-based parenting program, i.e., Triple P Lifestyle. Children aged 7 to 10 years old (grades 4 to 6 in the Netherlands) are included in the study. Effect evaluation data is collected at baseline, after one year, and after two years by using a child questionnaire, accelerometers, anthropometry, a physical fitness test, and a parent questionnaire. A mixed methods approach is applied for the process evaluation: quantitative (checklists, questionnaires) and qualitative methods (observations, interviews) are used. To analyze intervention effectiveness, multilevel regression analyses will be conducted. Content analyses will be conducted on the qualitative process data. Discussion: Two important environmental settings, the school environment and the family environment, are simultaneously targeted in the KEIGAAF intervention. The combined top-down and bottom-up approach is expected to make the intervention an effective and sustainable version of the Health Promoting Schools framework. An elaborate process evaluation will be conducted alongside an effect evaluation in which multiple data collection sources (both qualitative and quantitative) are used.
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In BOP ventures the notion of “selling to the poor” has steadily been replaced by business approaches that suggest sustainable value creation. This has certain implications, in particular the development of strategies that serve triple bottom-line goals. These include economic, social and environmental benefits, in other words, the well known goals of people-planet-profit. However to optimise value-creation one ideally needs to follow a strategy that is based on some form of conceptual model that can serve as a frame of reference. This paper proposes such a conceptual model. The research was undertaken in 8 BOP projects involving multinational information and communication technology companies in Africa. ICT is relevant here because of frequently high expectations that it contributes positively to development goals. A study of the BOP literature reveals that several elements need consideration when trying to create value in developing areas. In addition it emerges that these elements are somehow interdependent. Using information found in the literature as guide a study of 8 cases was undertaken. The research approach was the case study method and the data was analysed for emerging patterns. Primary and secondary data was collected through interviews as well as a close study of archival and other sources. The analysis revealed three high level factors that may need to be aligned in order to ensure optimised value creation of BOP ventures. These three factors are BOP strategy, partnerships, and products & services development. It is also confirmed that neither BOP strategy nor partnerships nor products/service development can be synthesised independently from the rest. There is a delicate balance and interaction between the three where all three are interdependent and mutually influence each other.
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The constantly growing tourism sector does not only bring economic well-being to host communities but also raises environmental and social questions. Communities increasingly experience negative impacts that strain their social, cultural, and ecological living environments. We investigate the potential of a more relational, action-oriented research approach for tourism: Participatory Action Research (PAR). Results show that PAR has the potential to actively involve tourism-affected communities in the decision-making processes that impact their living environments and facilitate them in co-creating community-specific initiatives for sustainable change. Yet, the current role of conventional research approaches hinders PAR in developing its full potential.
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This article will discuss social, environmental, and ecological justice in education for sustainable development (ESD) and Education for Sustainable Development Goals (ESDG). The concept of sustainable development and, by extension, the ESD, places heavy emphasis on the economic and social aspects of sustainability. However, the ESD falls short of recognizing ecological justice, or recognition that nonhumans also have a right to exist and flourish. An intervention in the form of an undergraduate course titled Politics, Business, and Environment (PBE) will be discussed. As part of this course, students were asked to reflect on the three pillars of sustainable development: society, economy, and environment, linking these to the fourth concept, ecological justice or biospheric egalitarianism. Biospheric egalitarianism is characterized by the recognition of intrinsic value in the environment and is defined as concern about justice for the environment. Some of the resulting exam answers are analyzed, demonstrating students’ ability to recognize the moral and pragmatic limitations of the anthropocentric approach to justice. This analysis presents ways forward in thinking about the role of “ecological justice” as the ultimate bottom line upon which both society and economy are based. https://doi.org/10.3390/educsci10100261 LinkedIn: https://www.linkedin.com/in/helenkopnina/
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Since the beginning of the twentieth century, Palestine has seen complicated changes in its political circumstances, most notably the creation of Israel in 1948 and the 1967 war, where Israel occupied the West Bank and the Gaza Strip. These events have created catastrophic political, economic and social facts which deeply affected the life of the Palestinian people. In this context, tourism became a political tool in the supremacy and domination of the Israeli establishment over land, and people, and an instrument for preventing the Palestinians from enjoying the benefits and the fruits of cultural and human interaction on which tourism thrives. Israel controls all access to Palestine (land and sea borders), most of the Palestinian water resources and all movements of people and goods from, to and within Palestine. This article assesses the role that tourism may play in promoting peace by presenting the Palestinian Initiative for Responsible Tourism - code of conduct - and its contribution to peace. In addition, issues of sustainability and the triple bottom line will be evaluated which could go a long way towards healing some of the divisions in the Palestinian/Israeli society.
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