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首页> 外文期刊>Asia-Pacific Journal of Management Research and Innovation >Benchmarking Sustainability: Study of Initiatives towards Triple Bottom Line by Indian Public Sector Enterprises
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Benchmarking Sustainability: Study of Initiatives towards Triple Bottom Line by Indian Public Sector Enterprises

机译：可持续性基准：印度公共部门企业实现三重底线的举措研究

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摘要

The triple bottom line (TBL) has become one of the main rallying cries for businesses trying to address sustainability. There is a paradigm shift happening with corporate responsibility and sustainable development (SD) by the corporates slipping away from 'zone of voluntariness' and 'getting gripped by debate on accountability and benchmarking'. The new environmental and social standards developed locally and globally have turned sustainability into a 'cost of entry' for businesses. Implementing sustainability in a top-down fashion leads to a central focus on government in managing and regulating for corporate sustainability. Reich (1998) argues that the government should act as arbiter of business responsibility in society. Governments that lead as exemplar will be in a stronger position to set the agenda and establish advanced positions for their industries and their citizens. This article focuses on the role of governments in endorsing corporate sustainability, while making a note of the impact of promoting sustainability in the Indian central public sector. It asks very straight questions-How far is it working in practice? Are their tangible changes happening with corporates leading towards TBL? Are corporate serious of developing sustainability metrics and appreciating the need for standardised approaches? The article in the first section explores some of the conceptual issues in the TBL to deal with sustainability. Then, it looks at the recently promulgated Sustainable Development Guidelines for Central Public Sector Enterprises in India (2013) and the ways in which these actions can be tracked to demonstrate and reveal the contribution and commitment of the business entities in shaping a sustainable growth path for the nation. The case of two prominent central public sector enterprises (CPSEs) was undertaken to study their coverage and application towards the implementation of government guidelines on sustainable development (SD). Both these companies fall under the categorisation of extractive industries. The extractive industries face a special need for such trust, given the massive long-term investments that they undertake in countries. The study indicates that these two companies have engaged in serious efforts to embed sustainability in their corporate strategy and are equally transparent in their reporting patterns. Their reports on triple bottom line parameters are comprehensive and externally assured. The institutionalisation of sustainability benchmarking within the DNA of government enterprises will go a long way in mandating sustainability practices for other businesses. Data for the article was collected through secondary sources, via government websites, policy document by Ministry of Corporate Affairs, corporate websites, newspapers and scholarly papers. From these sources, specific examples of achieved outcomes were identified and considered.
机译：三重底线（TBL）已成为试图解决可持续性问题的企业的主要呼声之一。随着企业从“自愿区”滑脱，“被问责制和基准的争论所束缚”，企业责任和可持续发展（SD）发生了范式转变。在本地和全球范围内制定的新环境和社会标准已将可持续性转变为企业的“入门成本”。以自上而下的方式实施可持续发展导致人们将重点放在政府在管理和规范企业可持续发展上。 Reich（1998）认为，政府应在社会中担当商业责任的仲裁者。发挥榜样作用的政府将更有能力为自己的行业和公民制定议程并确立高级职位。本文着重介绍政府在认可公司可持续性方面的作用，同时说明了在印度中央公共部门促进可持续性的影响。它提出了非常直截了当的问题-实际上有多远？他们在向TBL迈进的过程中是否发生了切实的变化？公司是否认真制定可持续性指标并意识到对标准化方法的需求？第一部分中的文章探讨了TBL中涉及可持续性的一些概念性问题。然后，它探讨了最近颁布的《印度中央公共部门企业可持续发展指南》（2013年）以及这些行为的追踪方式，以展示和揭示企业实体在塑造可持续发展道路方面的贡献和承诺。国家。以两个著名的中央公共部门企业（CPSE）为例，研究了它们的覆盖范围和在实施政府可持续发展准则（SD）方面的应用。这两家公司都属于采掘业。鉴于采掘业在各国进行的大量长期投资，它们面临着特殊的信任需求。研究表明，这两家公司都在认真地努力将可持续性纳入其公司战略中，并且在报告方式上同样透明。他们关于三重底线参数的报告是全面的，并得到外部保证。政府企业DNA中可持续性标杆的制度化将对强制其他企业的可持续性实践大有帮助。该文章的数据是通过二级渠道收集的，包括政府网站，公司事务部的政策文件，公司网站，报纸和学术论文。从这些来源中，确定并考虑了取得成果的具体例子。

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