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Re-testing and validating a triple bottom line dominant logic for business sustainability
Laurell, Hélène, Karlsson, Niklas, Lindgren, John, Andersson, Svante, Svensson, Göran
Artikel i tidskrift (Refereegranskat)
The triple bottom line (TBL) is still commonly explored in research without joint consideration of economic, social and environmental elements of business sustainability (BS). The purpose of this paper is to re-test and validate a BS framework based on the TBL approach.This study is based on a questionnaire survey consisting of the largestfirms in corporate Sweden. A total of 107 usable questionnaires were ultimately received, for a response rate of 36.5 percent. The findings validate and extend a framework of a TBL-dominant logic for BS. A total of 19 dimensions indicating satisfactory validity and reliability of the BS framework were identified. The BS framework offers relevant insights to monitor and assess a TBL-dominant logic for BS. It also provides opportunities for further research. Managers can use the BS framework as a tool to map firm priorities in connection with BS. Each dimension of the BS framework offers insights into how to monitor and assess firms’ efforts in the TBL.This study contributes to validate and extend the TBL-dominant logic for BS. The BS framework also offers a timely and relevant contribution to both scholars and practitioners engaging in business sustainability. © 2018, Emerald Publishing Limited.
Nyckelord: Sweden; Validation; Business sustainability; Triple bottom line