Triple Bottom Line of Sustainability: An Analysis on National Companies Producing Fats and Oils

被引:2
作者
Mascarenhas, Mariana Pessoa
Castro Silva, Wendel Alex
机构
来源
REUNIR-REVISTA DE ADMINISTRACAO CONTABILIDADE E SUSTENTABILIDADE | 2013年 / 3卷 / 01期
关键词
Triple Bottom Line; Sustainability Strategy; Competitiveness and vegetable oils and fats and animals;
D O I
10.18696/reunir.v3i1.94
中图分类号
F [经济];
学科分类号
02 ;
摘要
This article aims at studying three national industries producing animal and vegetable oils as the reuse of its residues (postconsumer). The analysis is based on the National Policy on Solid Waste (PNRS) as a tool that uses reverse logistics to return them to productive centers. The adoption of this practice may be related to TBL (Triple Bottom Line) meet for Sustainability aspects: environmental, social and economic development of present and future generations. The research, largely qualitative, describes how the three industries practice certain activities related to sustainability and obtained as the main source of data collection semi-structured interview with the subsequent content analysis to achieve the proposed objectives. As a result, the negative result found post-analysis was not adopting reverse logistics as a sustainable activity. Others, closer to the business as a retraction were presented demonstrating how environmental organizations use these practices as sustainable value creation and competitiveness strategy and market survival.
引用
收藏
页码:62 / 79
页数:18
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