Triple Bottom Line toward a Holistic Framework for Sustainability: A Systematic Review

Loviscek, Vittoria

doi:10.1590/1982-7849rac2021200017.en

Cited by 33 publications

(23 citation statements)

References 39 publications

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“…The implementation of a circular economy is a way in to promote sustainability by means of a green transition (D’Adamo et al, 2021 ). This concept recommends that raw materials be substituted by wastes, thereby extending product life (Webster, 2015 ) and contributing to the introduction of triple bottom line principles (Loviscek, 2021 ) in various sectors. The circular economy is a regenerative system in which inputs, waste of resources, gas emissions, and energy leaks are minimized (Geissdoerfer et al, 2016); sustainable societies must be based on the efficient use of these by-products (Pearlmutter et al, 2020 ).…”

Section: Resultsmentioning

confidence: 99%

Impact of a methane emission tax on circular economy scenarios in small wastewater treatment plants

Michalovicz¹,

Bilotta

2022

Environ Dev Sustain

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This paper analyzes the impact of methane emissions taxation on the recovery of the investments required for implementing technologies that use biogas energy in small wastewater treatment plants (WWTPs) in Brazil. It is based on the hypothesis that the adoption of a national methane emission tax policy would encourage small WWTPs to become sustainable power plants. The procedure involved 173 anaerobic plants to analyze: (a) methane production; (b) available useful energy; (c) investments and avoided costs for implementing STHIL system (thermal drying sludge) and motor generator (electricity generation); (d) financial impact for two scenarios (C1: no emissions tax; C2: with tax). Positive environmental and financial results were observed for WWTPs, varying according to the period of time analyzed for both technologies. Investments must be made in cogeneration in anaerobic WWTPs for achieving satisfactory results. Taxation must not be viewed simply as a punitive instrument; on the contrary, it should be seen as a tool to encourage continuous process improvement. The circular economy may support the enlargement of the wastewater collection and treatment system, guaranteeing widespread sanitation conditions in urban areas. However, the actual implementation of a methane emission tax in Brazil still requires many rounds of discussion among sanitation companies, government, and civil society, to establish emission limits, and unit taxes, as well as to consolidate a carbon trade to follow through with this decision in the sanitation sector.

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Section: Resultsmentioning

confidence: 99%

Impact of a methane emission tax on circular economy scenarios in small wastewater treatment plants

Michalovicz¹,

Bilotta

2022

Environ Dev Sustain

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“…Arowoshegbe, et al [18] stressed that the underlying principle between sustainability and the triple bottom line was the drive towards a sustainable environment. Within the triple bottom line framework, people equate to social sustainability, planet corresponds to environmental sustainability and profit amounts to economic sustainability [19].…”

Section: Sustainability In Commercial Propertymentioning

confidence: 99%

The impact of industry 4.0 technologies on the environmental sustainability of commercial property by reducing the energy consumption

Hübner

Moghayedi

Michell

2022

IOP Conf. Ser.: Earth Environ. Sci.

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This research examined the concept of industry 4.0 technologies (IT4) and identified the effects that they have on the environmental sustainability of commercial properties in South African. The extensive literature review revealed that IT4 used to reduce the energy consumption of commercial properties is not widely adopted in South Africa. This could be attributed to South Africa’s energy building regulation, SANS 204, which provides the minimum energy saving specifications for local building requirements. It was discovered that only green buildings implemented industry 4.0 energy-saving technologies to reduce their energy consumption above the SANS 204 standards. Furthermore, it was found that buildings waste large amounts of energy which can be prevented through the use of industry 4.0 energy-saving technologies. The researchers attempted to evaluate the impact of IT4 on the energy consumption of South African commercial properties through an overarching constructivist paradigm. The research was conducted using a multi-case study approach, utilising qualitative and quantitative data on green buildings which have IT4 installed. Descriptive statistics was used to analyse the quantitative data (energy consumption), while qualitative data was collected through semi-structured interviews for an in-depth analysis. The research findings revealed that IT4 could reduce a commercial building’s energy consumption by as much as 23%. The study also found that IT4 reduced a building’s carbon footprint and improved employee productivity. This paper would provide value to developers and landlords who have limited information regarding the factors around the implementation of IT4.

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“…They address different aspects of the SBM concept. The first paper, "Triple bottom line toward a holistic framework for sustainability: A systemic review" (Loviscek, 2021), presents a discussion of the impact of the triple bottom line (TBL) in a supply chain business model for sustainability. The TBL concept is essential in the process of sustainable transition and of developing a sustainable business model, as they represent alternative ways to develop value.…”

Section: The Special Issue the Special Issuementioning

confidence: 99%

Perspectives of Sustainability

et al. 2021

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Objective: the idea of this special issue is to explore in more detail how resilient, sustainable, and responsible business models could be developed. Methods: the papers selected for this special issue offer different approaches to study (a) the state of the art of this field and (b) methods and drivers for achieving the above goals. The research design used is systematic literature reviews, qualitative studies, quantitative studies, and case studies. Results: from the literature reviews, it becomes evident that the triple bottom line needs more sophisticated approaches including operationalization, analysis, discussion, or results of all the three dimensions. Further, several of the papers support recent research regarding the importance of the stakeholders. Conclusions: stakeholder participation emerges as an important research avenue for sustainable business model. Thus, the sustainable business models and the responsible research and innovation literature approach each other on this issue. Managerial implication is to focus on including and understanding its stakeholders. Political implication is to be aware of the context that businesses are operating in to create systems that make it possible to operate sustainably.

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Triple Bottom Line toward a Holistic Framework for Sustainability: A Systematic Review

Cited by 33 publications

References 39 publications

Impact of a methane emission tax on circular economy scenarios in small wastewater treatment plants

Impact of a methane emission tax on circular economy scenarios in small wastewater treatment plants

The impact of industry 4.0 technologies on the environmental sustainability of commercial property by reducing the energy consumption

Perspectives of Sustainability

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