Journal
JOURNAL OF CLEANER PRODUCTION
Volume 197, Issue -, Pages 972-991Publisher
ELSEVIER SCI LTD
DOI: 10.1016/j.jclepro.2018.06.226
Keywords
Sustainability; Business; Triple bottom line; Economic; Social; Environmental; Corporate governance; Social responsibility; Validation
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Conflicting relationships between the economic, social and environmental elements of business sustainability, which are also referred to as the Triple Bottom Line (TBL), characterise today's business environment. While the TBL has recently attracted considerable research, not a single study has empirically tested the direct and indirect effects between the TBL elements. By addressing this gap in research, this study sheds light on the structural properties focusing on the direct effects and the indirect effect (i.e., mediation) between the TBL elements. The results of two cross-industrial studies in Norway and Spain indicate that the TBL's economic element has a direct effect on the environmental element, with the social element mediating this effect. The results reported here offer long-needed empirical insights into the interplay between the three TBL elements, which have important implications for research and practice. (C) 2018 Elsevier Ltd. All rights reserved.
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