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Question: The crippled bottom line – measuring and managing sustainability

Answer: Purpose
Sustainability can be assessed in the dimensions Profit, Planet and People. A problem with the approach is that these dimensions cannot be added. Another problem is that performance seldom is related to global system boundaries. The purpose of this paper is to study the “what” of sustainability by linking this to global boundaries and proposing “how” the authors could manage change toward sustainability.

Design/methodology/approach
Sustainability definitions are reviewed to identify main stakeholders. People value defined as utility is compared to Planet harm as carbon emissions and People harm as prices of products. This approach is examined in business studying the global processes of housing, transporting, providing food and cement manufacturing.

Findings
The relative indicators with focus on People utility compare to Planet and People harm seem to be relevant for measuring the level of sustainability. The Crippled Bottom Line of People value/Planet harm and People value/Planet harm is proposed as the “what” to measure and the change process of “understanding-defining-measuring-communicating-leading change” is proposed as the “how” to change.

Research limitations/implications
The research is based on identifying the main stakeholders based on sustainability definitions and from that point mostly on deductive reasoning.

Practical implications
The practical implications are that organizations could define sustainability indicators with objectives that are linked to global limits.

Social implications
Advocating the use of price as a social indicator could have social implications.

Originality/value
The paper contributes to the discussion of how to link global limits to organizational measurements and targets.

(Source: , 25 Aug 2021)

Source Link: https://doi-org.onlinedatabase.librarynet.com.my/10.1108/IJPPM-09-2014-0139