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 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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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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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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This paper explores the concept of sustainable hospitality. The relevance and status of this area of enquiry are assessed by discussing the current status of the concepts involved. These discussions are then linked to progress made in sustainable hospitality both in research and practical applications in the hospitality industry. At least six principal schools of thought within hospitality are noted: hospitality science, hospitality management, hospitality studies, the "three domain school", the systems thinking school and the pragmatic tradition. This complexity and lack of clear definition are problems. The differences between sustainability and sustainable development, and between weak and strong sustainability add further complexities. This paper shows that progress in both sustainable hospitality and tourism has been limited by these problems. A series of technical, ethical and commercial problems are discussed. However, while sustainable hospitality as a research area is still in its infancy, it is concluded that it is very relevant within the wider context of sustainable tourism research, based on its impact and its specific position within the social-ecological-economic systems under investigation. Key areas of future work are suggested, notably to better understand the impacts of hospitality on the triple bottom line, and to explore systems approaches towards implementation.
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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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The relationship between project management and sustainable development is rapidly gaining interest from both practitioners and academics. Studies on the integration of the concepts of sustainability into project management, approach this topic mostly from a conceptual, logical or moral point of view. Given the fact that the relationship between sustainability and project management is still an emerging field of study, these approaches make sense. However, they do not diminish the need for more empirical studies to understand how the concepts of sustainable development are implemented in practice. This paper reports an analysis of 56 case studies on the integration of the concepts of sustainability in the way organizations initiate, develop and manage projects. The research question of the study was: To what extent, do organizations consider the concepts of sustainability in the initiation, development and management of projects? The study uses the maturity model for sustainability integration that was presented at the 2010 IPMA World Congress for the assessment of the level of sustainability consideration. The study found an overall average level of sustainability consideration in the actual situation of 25.9%. For the desired situation, this score is almost 10 percent higher, showing an ambition to take sustainability more into consideration. The study also showed that the way sustainability currently is considered, shows the traditional ‘less bad’ approach to sustainability integration and not a more modern social responsibility approach.
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Dit rapport behandelt hoe in Nederland tot een meer integraal en gebalanceerde set keurmerken/labels (K&L) gekomen kan worden. Het schetst een routekaart (hierna te noemen “roadmap”) voor de primaire producenten van vlees in Nederland, hun consumenten(organisaties) en de overheid als facilitator. De proposities zijn onderbouwd d.m.v. onderzoeksactiviteiten van het project Duurzaam Vlees Natuurlijk!
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