Triple Bottom Line em Direção a um Quadro Holístico para a Sustentabilidade: Uma Revisão Sistemática



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Vittoria Loviscek

Resumo

Contexto: 25 anos depois de ter sido cunhado, o triple bottom line (TBL) é agora considerado um fracasso pelo seu próprio autor. O conceito pode ser considerado a base fundamental para o desenvolvimento de um novo modelo de negócios necessário para a gestão sustentável de operações. Objetivo: o presente trabalho tem como objetivo apresentar atualizações sistemáticas da literatura, controvérsias, limitações e desenvolvimentos futuros do arcabouço do conceito de TBL apresentado por Elkington em 1998. Metodologia: por meio de uma revisão sistemática da literatura de 1998 a 2019, considerando duas bases de referência principais, foi possível avaliar o uso do conceito na literatura de sustentabilidade. Resultados: os principais resultados apresentam que o conceito não perdeu sua credibilidade; pelo contrário, atingiu seu pico nos últimos cinco anos, devido a pressões ambientais e sociais. Além disso, tem sido empregado inadequadamente considerando apenas duas de suas três esferas (financeira e social, ou financeira e ambiental). Conclusão: o estudo também expõe capabilities que, se incluídas nos conceitos da TBL, podem resultar no sucesso do modelo de negócio. Portanto, nosso objetivo é examinar como o conceito tem sido utilizado ao longo desses anos, refletir sobre seu impacto na academia e no segmento empresarial e tirar algumas conclusões sobre a agenda de pesquisas futuras e a transição para uma estrutura holística de operações sustentáveis.



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Loviscek, V. (2020). Triple Bottom Line em Direção a um Quadro Holístico para a Sustentabilidade: Uma Revisão Sistemática. Revista De Administração Contemporânea, 25(3), e200017. https://doi.org/10.1590/1982-7849rac2021200017.en
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