The Six-P framework assesses organizational sustainability across six elements: perception, potential, practice, profit, planet and people. The framework builds on existing evaluation models to provide a holistic view of an organization's social, environmental and economic performance. A case study of Summit Gear Cooperative illustrates how its annual report data can be analyzed using the Six-P questions to evaluate the company's sustainability efforts. Perception, potential and practice elements show SGC attends to stakeholder views and promotes continuous learning and innovation.
Beyond Green: The Triple Play of SustainabilityCognizant
The triple bottomline is about People, Planet and Profits. Sustainable organizations and responsible corporate citizens are concerned with more than just economic performance.
Systems Thinking Tools for Climate Resilience Programming Workshop - Nov 2015Eric Momanyi
Policy House is pleased to present a workshop on Systems Thinking Tools for Climate Resilience Programming. This workshop will equip researchers, senior climate change program staff, climate negotiators, government officials, policy analysts and researchers with the skills to study climate resilience and design effective climate mitigation, adaptation, resilience and green growth.
Beyond Green: The Triple Play of SustainabilityCognizant
The triple bottomline is about People, Planet and Profits. Sustainable organizations and responsible corporate citizens are concerned with more than just economic performance.
Systems Thinking Tools for Climate Resilience Programming Workshop - Nov 2015Eric Momanyi
Policy House is pleased to present a workshop on Systems Thinking Tools for Climate Resilience Programming. This workshop will equip researchers, senior climate change program staff, climate negotiators, government officials, policy analysts and researchers with the skills to study climate resilience and design effective climate mitigation, adaptation, resilience and green growth.
In the changing world, it is imperative for the professionals to be relevant for them to add value. This paper examines various contexts and provides a framework to build a more impactful people function.
“Why Information Matters: a foundation for resilience” is
part of Embracing Change: The Critical Role of Information,
funded by a grant from the Rockefeller Foundation to
support the Internews’ Center for Innovation and Learning’s
research on the role of information ecosystems in building
resilience. Many thanks to the Rockefeller Foundation, and
especially to Sundaa Bridgett-Jones, Associate Director,
International Development, for vital input and support.
Situating the Next Generation of Impact Measurement and Evaluation for Impact...The Rockefeller Foundation
Situating the Next Generation of Impact Measurement and Evaluation for Impact Investing contends that measurement practices need to evolve by borrowing from the strengths of both private business and social sector evaluation. Suggesting that an impact thesis is a crucial anchor for impact measurement strategies, the paper offers several measurement approaches in use today. The ‘next generation’ of impact measurement and evaluation must stem from a commitment of impact investors to strengthen evidence for their social returns alongside the evidence for financial returns.
Taking Sustainability Literally: An Introduction to Context-Based SustainabilitySustainable Brands
Back by popular demand, this workshop will introduce attendees to the practice of context-based sustainability (CBS) – a cutting-edge approach to measurement, management and reporting that interprets performance relative to social and ecological thresholds. Speakers will examine the stakeholder-centric orientation of CBS, its focus on multiple capitals, its grounding in science- and norm-based standards, as well as its practical implications for materiality, goal setting, and reporting. Notable case studies in CBS and its growing influence in international standards (GRI, IIRC, GISR, etc.) will also be discussed.
Why social policy needs more than the behavioural economics bandwagonTNS
Behavioural economics insights can help break through the final barriers to behaviour change – but policymakers who believe they have found a “magic bullet” solution may risk disappointment.
Factors Influencing the Entrepreneurial Behaviourijtsrd
This article aimed to determine whether there are differences in opinion between entrepreneurs and non entrepreneurs when assessing the different environmental factors that favour or hinder entrepreneurial behaviour. This article comes to the conclusion that there are significant differences between entrepreneurs and non entrepreneurs when they assess the factors that, in their opinion, are hindering or promoting entrepreneurial behaviour. Dr. Le Nguyen Doan Khoi "Factors Influencing the Entrepreneurial Behaviour" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, URL: https://www.ijtsrd.com/papers/ijtsrd37922.pdf Paper URL : https://www.ijtsrd.com/management/business-economics/37922/factors-influencing-the-entrepreneurial-behaviour/dr-le-nguyen-doan-khoi
Fact: the Interweb is huge. A quick Google search for “Twitter Tools” gives 83 MILLION results.
We’re constantly looking at new tools, so that you don’t have to...So here's a few essential Twitter gizmos for you, along with a spot of explanatory text for each.
Do tell us if they're useful!
An overview of the mertics that clients mention as "Most Important" when looking at search firms (both retained & contingency)- and how Harvard Group International measures up to these metrics
In the changing world, it is imperative for the professionals to be relevant for them to add value. This paper examines various contexts and provides a framework to build a more impactful people function.
“Why Information Matters: a foundation for resilience” is
part of Embracing Change: The Critical Role of Information,
funded by a grant from the Rockefeller Foundation to
support the Internews’ Center for Innovation and Learning’s
research on the role of information ecosystems in building
resilience. Many thanks to the Rockefeller Foundation, and
especially to Sundaa Bridgett-Jones, Associate Director,
International Development, for vital input and support.
Situating the Next Generation of Impact Measurement and Evaluation for Impact...The Rockefeller Foundation
Situating the Next Generation of Impact Measurement and Evaluation for Impact Investing contends that measurement practices need to evolve by borrowing from the strengths of both private business and social sector evaluation. Suggesting that an impact thesis is a crucial anchor for impact measurement strategies, the paper offers several measurement approaches in use today. The ‘next generation’ of impact measurement and evaluation must stem from a commitment of impact investors to strengthen evidence for their social returns alongside the evidence for financial returns.
Taking Sustainability Literally: An Introduction to Context-Based SustainabilitySustainable Brands
Back by popular demand, this workshop will introduce attendees to the practice of context-based sustainability (CBS) – a cutting-edge approach to measurement, management and reporting that interprets performance relative to social and ecological thresholds. Speakers will examine the stakeholder-centric orientation of CBS, its focus on multiple capitals, its grounding in science- and norm-based standards, as well as its practical implications for materiality, goal setting, and reporting. Notable case studies in CBS and its growing influence in international standards (GRI, IIRC, GISR, etc.) will also be discussed.
Why social policy needs more than the behavioural economics bandwagonTNS
Behavioural economics insights can help break through the final barriers to behaviour change – but policymakers who believe they have found a “magic bullet” solution may risk disappointment.
Factors Influencing the Entrepreneurial Behaviourijtsrd
This article aimed to determine whether there are differences in opinion between entrepreneurs and non entrepreneurs when assessing the different environmental factors that favour or hinder entrepreneurial behaviour. This article comes to the conclusion that there are significant differences between entrepreneurs and non entrepreneurs when they assess the factors that, in their opinion, are hindering or promoting entrepreneurial behaviour. Dr. Le Nguyen Doan Khoi "Factors Influencing the Entrepreneurial Behaviour" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, URL: https://www.ijtsrd.com/papers/ijtsrd37922.pdf Paper URL : https://www.ijtsrd.com/management/business-economics/37922/factors-influencing-the-entrepreneurial-behaviour/dr-le-nguyen-doan-khoi
Fact: the Interweb is huge. A quick Google search for “Twitter Tools” gives 83 MILLION results.
We’re constantly looking at new tools, so that you don’t have to...So here's a few essential Twitter gizmos for you, along with a spot of explanatory text for each.
Do tell us if they're useful!
An overview of the mertics that clients mention as "Most Important" when looking at search firms (both retained & contingency)- and how Harvard Group International measures up to these metrics
C&M And Text100 IBM VFC Social Media Campaign MeasurementBeyond
An analysis of C&M and Text100's recent Social Media campaign for IBM, including full break down of conversions, coverage and other key campaign metrics.
Analyzing the current incorporation of social, environmental And economic mea...World-Academic Journal
We theorize about the incorporation of social, environmental and economic dimensions into strategic performance measurement systems. 81Chinese companies were surveyed for the analysis. Along with the increasing of social responsibility pressure, numbers of enterprises are promoting environmental, social and economic performance as strategic sustainability measures. Although the addition of sustainability measures to enterprise’s long term business strategy has long time been a major preoccupation of literature. Some empirical researches have examined if these nonfinancial measures are effectively incorporated into strategic performance measurement systems. In this research, we will examine why the incorporation of sustainability measures into enterprise business strategy vary across enterprises operating in Shanghai.
ACHIEVING SUSTAINABLE DEVELOPMENT THROUGH VALUE CHAINijmvsc
In the last three decades globalization accompanied with technological developments, changing customer
expectations - both in terms of demand and need, economic interdependencies of the nation’s, growing
environmental consciousness etc. had eventually forced business firms around the globe to be effective and
efficient in every activity they perform and had accordingly gave birth to the various business models.
Initially focus of the business models as well as strategies was somewhat restricted towards the
“Sustainable Competitive Advantage” but as the ambit was enlarged focus shifted towards the
“Sustainable Development”. The paper focuses towards the sustainable development through the lenses of
value chain in a holistic manner by identifying the various parts of value chain, its contribution in
identifying the dimension of sustainable competitive advantage, linkages involved in value chain and
generic strategies, thereby, conceptualizing the value chain model as a strategy for achieving the
sustainability competitive advantage and sustainable development
Triple Bottom Line (TBL) is a societal and ecological agreement between the community and
businesses. TBL “captures the essence of sustainability by measuring the impact of an organization’s
activities on the world ... including both its profitability and shareholder values and its social, human
and environmental capital” (Savitz, 2006). TBL is an accounting framework that incorporates three
dimensions of performance: social, environmental and financial. This differs from traditional
reporting frameworks, as besides financial part it also includes ecological (or environmental) and
social measures where it is difficult to assign appropriate means of measurement. But with the
current breakdown of confidence in financial reporting, large companies are facing increasing
demands and expectations from stakeholders and are being held more accountable for their
performance and actions. TBL approach is a proactive step in providing shareholders with increased
transparency and a broader framework for decision-making. It’s a great way for companies to
disclose meaningful non-financial results. TBL dimensions are also commonly called the three Ps:
People, Planet and Profits.
Triple Bottom Line Reporting (TBLR) reflects a corporation’s greater transparency and
accountability in its public reporting, communication and disclosure with regard to how the corporate
entity performs in its environmental, social and economic dimensions (Lewis, 2011). TBLR
incorporates presenting what the business is doing well, along with areas that need improvement.
Reporting in this way demonstrates a drive towards increased transparency, which can mitigate
concerns by stakeholders on hidden information. Everyone involved in the process of TBL, including
employees and external stakeholders, can increase their knowledge of the company and expand their
relationships with other stakeholders in the company. Participating in a learning environment is
beneficial and necessary for a business to meet the goals of sustainability. The process of building a
Page 3
sustainable environment can lead to other disclosures on how the business world can lend a helping
hand in protecting the natural resources that are quickly evaporating.
An Exploratory Study of Factors Influencing Corporate Sustainability on busin...AkashSharma618775
This study evaluates the effect of corporate sustainability on business performance of manufacturing
industries in USA, from 2012 to 2015. These Manufacturing industries are listed in Corporate Social
Responsibility Hub (CSRHub), Morning Star and Global Reporting Initiative (GRI). All data used in this report
were extracted from 37 manufacturing companies’ Sustainability, corporate social responsibility (CSR) and
annual reports. These companies are of diverse sectors such as Automobile, Health care, consumer goods, food,
beverages and technology. Quantitative method of research is used in this study; this also includes the use of
explanatory and descriptive research design. The main issues to be discussed in this study are Donation, Incident
rate reduction and Water Recycled as the independent variables, while Revenue is the dependent variable. Data
analysis was carried out using the regression analysis, descriptive statistics and correlation. E-views software
generated the data for further analysis. The findings imply that donation has a positive insignificance effect on
revenue, reduced incident rate reduction had positive significance effect on revenue and water recycling has
negative insignificant effect on revenue. In the future researches, larger samples of companies form diverse sectors
and subsectors should be studied to broaden the research on company performance especially the non-financial
aspect.
An Exploratory Study of Factors Influencing Corporate Sustainability on busin...AkashSharma618775
This study evaluates the effect of corporate sustainability on business performance of manufacturing
industries in USA, from 2012 to 2015. These Manufacturing industries are listed in Corporate Social
Responsibility Hub (CSRHub), Morning Star and Global Reporting Initiative (GRI). All data used in this report
were extracted from 37 manufacturing companies’ Sustainability, corporate social responsibility (CSR) and
annual reports. These companies are of diverse sectors such as Automobile, Health care, consumer goods, food,
beverages and technology. Quantitative method of research is used in this study; this also includes the use of
explanatory and descriptive research design. The main issues to be discussed in this study are Donation, Incident
rate reduction and Water Recycled as the independent variables, while Revenue is the dependent variable. Data
analysis was carried out using the regression analysis, descriptive statistics and correlation. E-views software
generated the data for further analysis. The findings imply that donation has a positive insignificance effect on
revenue, reduced incident rate reduction had positive significance effect on revenue and water recycling has
negative insignificant effect on revenue. In the future researches, larger samples of companies form diverse sectors
and subsectors should be studied to broaden the research on company performance especially the non-financial
aspect.
International Journal of Engineering Research and Development (IJERD)IJERD Editor
journal publishing, how to publish research paper, Call For research paper, international journal, publishing a paper, IJERD, journal of science and technology, how to get a research paper published, publishing a paper, publishing of journal, publishing of research paper, reserach and review articles, IJERD Journal, How to publish your research paper, publish research paper, open access engineering journal, Engineering journal, Mathemetics journal, Physics journal, Chemistry journal, Computer Engineering, Computer Science journal, how to submit your paper, peer reviw journal, indexed journal, reserach and review articles, engineering journal, www.ijerd.com, research journals,
yahoo journals, bing journals, International Journal of Engineering Research and Development, google journals, hard copy of journal
6. Establishing priorities is an issue that local governments strugg.pdfezzi552
6. Below is the trial balance for Logan, Inc. for the year ended December 31, 201X Prepare a
multiple-step income statement in good form (proper format). (Check: Net income is greater than
$40,000. (6 points)
Solution
PARTICULARS Sub Amount Amount Sales $ 320,000.00 Sales Discount $ (6,000.00)
Sales Returns $ (16,500.00) Net Sales $ 297,500.00 Cost of Goods Sold $ 180,000.00
Gross Profit $ 117,500.00 Operating Expenses Selling Expenses $ 42,000.00 General
Expenses $ 19,800.00 $ 61,800.00 Non Operating Expenses Interest Cost $ 600.00
Net Profit $ 55,100.00.
The Impact of Corporate Sustainability on Organizational Processes and Perfor...Sustainable Brands
This 2011 report is a must-read for sustainability executives and a valuable go-to resource for engaging senior management in the benefits of sustainability integration.
Abstract
We investigate the effect of corporate sustainability on organizational processes and performance. Using a matched sample of 180 US companies, we find that corporations that voluntarily adopted sustainability policies by 1993 -- termed as High Sustainability companies -- exhibit by 2009, distinct organizational processes compared to a matched sample of firms that adopted almost none of these policies -- termed as Low Sustainability companies. We find that the boards of directors of these companies are more likely to be formally responsible for sustainability and top executive compensation incentives are more likely to be a function of sustainability metrics. Moreover, High Sustainability companies are more likely to have established processes for stakeholder engagement, to be more long-term oriented, and to exhibit higher measurement and disclosure of nonfinancial information. Finally, we provide evidence that High Sustainability companies significantly outperform their counterparts over the long-term, both in terms of stock market as well as accounting performance.
The impact of CSR on corporate behaviour and performance – by London Business...London Business School
How to achieve Corporate Social Responsibility? Professor Ioannis Ioannou’s research includes a very practical list of what sustainable organisations are doing different.
Mindful consumption a customer-centric approachto sustainabIlonaThornburg83
Mindful consumption: a customer-centric approach
to sustainability
Jagdish N. Sheth & Nirmal K. Sethia & Shanthi Srinivas
Received: 31 December 2009 /Accepted: 2 August 2010 /Published online: 17 August 2010
# Academy of Marketing Science 2010
Abstract How effectively business deals with the chal-
lenges of sustainability will define its success for decades to
come. Current sustainability strategies have three major
deficiencies: they do not directly focus on the customer,
they do not recognize the looming threats from rising
global over-consumption, and they do not take a holistic
approach. We present a framework for a customer-centric
approach to sustainability. This approach recasts the
sustainability metric to emphasize the outcomes of business
actions measured holistically in term of environmental,
personal and economic well-being of the consumer. We
introduce the concept of mindful consumption (MC) as the
guiding principle in this approach. MC is premised on a
consumer mindset of caring for self, for community, and for
nature, that translates behaviorally into tempering the self-
defeating excesses associated with acquisitive, repetitive
and aspirational consumption. We also make the business
case for fostering mindful consumption, and illustrate how
the marketing function can be harnessed to successfully
implement the customer-centric approach to sustainability.
Keywords Sustainability. Customer-centric sustainability.
Mindful consumption
Introduction
Sustainability is today regarded as a vitally important
business goal by multiple stakeholders, including investors,
customers and policymakers (Epstein and Roy 2003; Hart
2007; Nidumolu et al. 2009; Pfeffer 2010; WBCSD 2008;
WEF 2009; Werbach 2009; Worldwatch Institute 2008).
Writing in Harvard Business Review, Lubin and Esty
(2010) characterize sustainability as an “emerging mega-
trend.” They note that most executives are acutely aware of
the profound significance their response to the challenge of
sustainability may have for competitiveness, and perhaps
even survival, of their organizations.
The term sustainability is defined in many different ways (cf.
Hoffman and Bazerman 2007), and has often focused on
environmental concerns. The discussion in this paper follows a
more comprehensive definition that is gaining worldwide
currency. In this definition, sustainability connotes three
dimensions: economic, environmental and social (Jackson
2006; National Research Council 1999; Seyfang 2009; WCED
1987). As a business goal, sustainability thus construed,
translates into a “triple bottom line” responsibility, with the
implication that assessment of business results should be based
not only on economic performance, but should take into
account the environmental and social impact as well. While
this view has its detractors (see for example, Ambec and
Lanoie 2008; Crook 2005; Franklin 2008), there is little doubt
that leading companies around the world are becoming
increasingly receptiv ...
Similar to Framing Sustainable Performance K.Carleton Final (20)
Surveys & Qualitative Data Capture & Analysiskcarleton
Sample of slides from presentation on Survey Design best practices, for the International Institute of Business Analysis Professional Development Day (April 23, 2012).
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
As a business owner in Delaware, staying on top of your tax obligations is paramount, especially with the annual deadline for Delaware Franchise Tax looming on March 1. One such obligation is the annual Delaware Franchise Tax, which serves as a crucial requirement for maintaining your company’s legal standing within the state. While the prospect of handling tax matters may seem daunting, rest assured that the process can be straightforward with the right guidance. In this comprehensive guide, we’ll walk you through the steps of filing your Delaware Franchise Tax and provide insights to help you navigate the process effectively.
Accpac to QuickBooks Conversion Navigating the Transition with Online Account...PaulBryant58
This article provides a comprehensive guide on how to
effectively manage the convert Accpac to QuickBooks , with a particular focus on utilizing online accounting services to streamline the process.
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
Attending a job Interview for B1 and B2 Englsih learnersErika906060
It is a sample of an interview for a business english class for pre-intermediate and intermediate english students with emphasis on the speking ability.
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...Kumar Satyam
According to TechSci Research report, “India Orthopedic Devices Market -Industry Size, Share, Trends, Competition Forecast & Opportunities, 2030”, the India Orthopedic Devices Market stood at USD 1,280.54 Million in 2024 and is anticipated to grow with a CAGR of 7.84% in the forecast period, 2026-2030F. The India Orthopedic Devices Market is being driven by several factors. The most prominent ones include an increase in the elderly population, who are more prone to orthopedic conditions such as osteoporosis and arthritis. Moreover, the rise in sports injuries and road accidents are also contributing to the demand for orthopedic devices. Advances in technology and the introduction of innovative implants and prosthetics have further propelled the market growth. Additionally, government initiatives aimed at improving healthcare infrastructure and the increasing prevalence of lifestyle diseases have led to an upward trend in orthopedic surgeries, thereby fueling the market demand for these devices.
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
Explore our most comprehensive guide on lookback analysis at SafePaaS, covering access governance and how it can transform modern ERP audits. Browse now!
Improving profitability for small businessBen Wann
In this comprehensive presentation, we will explore strategies and practical tips for enhancing profitability in small businesses. Tailored to meet the unique challenges faced by small enterprises, this session covers various aspects that directly impact the bottom line. Attendees will learn how to optimize operational efficiency, manage expenses, and increase revenue through innovative marketing and customer engagement techniques.
2. Overlooking a company’s motes balance. We need new tools and approaches to
help us shake some of these habits. One tool HPT prac-
impacts on its larger context titioners can use is the Six-P framework (Marker,
Johnsen, & Caswell, in this issue; also see Figure 1) to
is perilous to everyone in the begin assessing and integrating social, economic, and
environmental performance. The framework and its
long run. question guide are tools for holistically examining an
organization’s sustainability.
Three of the framework’s components—perception,
potential, and practice—build on Donald Kirkpatrick’s
On the one hand, if we allow organizations to act with four-level evaluation framework and his concern for sys-
seeming impunity when they burden communities with tematic data collection and objective measurement
their long-term costs, we encourage them to continue (Marker et al., this issue; Kirkpatrick, 1996). Six-P also
such practices. On the other hand, if we ignore the posi- draws on Jack Phillips’s return on investment methodol-
tive efforts of some farsighted organizations to find a ogy for the profit element (Phillips, 2001). Although
profitable balance of social, environmental, and economic profit is suggestive of business, it also embraces account-
needs, then we fail to reinforce the very practices that are ability in other types of organizations. Still, financial
critical to achieving sustainability. As performance tech- results alone are inadequate for describing organizational
nologists, our mission is to systematically achieve results impact; therefore, two more “p” elements are included:
that add value through partnerships and systems think- planet and people. John Elkington’s (2007) sustainability
ing, which will support sustainability if they are done well catchphrase, “people, planet and profit,” paved the way for
(ISPI, n.d.). corporate social responsibility (CSR). These three ele-
ments make the business case for strategic product life
cycles, partnerships, good governance, and transparency
DEFINING SUSTAINABILITY (Elkington, 2007).
The United Nations Brundtland Commission (1989) The Six-P framework and its elements help us move
defines sustainability as the capacity “[to meet] the needs away from bottom-line-dominated organizational results.
of the present without compromising the ability of future Growing research and communications have raised our
generations to meet their own needs” (Encyclopedia of awareness of worsening environmental crises, the widen-
the Atmospheric Environment, n.d., para. 1). This defini- ing gap between rich and poor, and corporate disregard
tion encompasses the triple bottom line (TBL) of envi- for operational impacts. Consequently, governments are
ronmental, societal, and economic results (Gray & Milne, starting to tighten regulatory standards and, in some
2007). Managing varied stakeholder interests and facili- cases, levy fines or initiate civil lawsuits for noncompli-
tating innovation is one means of supporting diversity ance. Regrettably, many companies still view measures of
(Elkington, 1998). Biodiversity is to natural what a varied sustainability as too insignificant, subjective, or vague to
financial portfolio is to economic sustainability (Hen- bother with (Porritt, 2007; Fenwick, 2007). Environmen-
riques, 2007). By contrast, single-minded extraction of
natural resources and soaring consumption make it
impossible to maintain current resource levels. Sustain-
able living requires us to shift our current mind-set of
endless growth and consumption toward a systemic
vision of wise resource use and replenishment (Senge,
2006). Putting expanded perspectives of success on the
organizational scorecard is one of the most critical chal-
lenges we face during this next decade.
SIX-P FRAMEWORK
Sustainability means thinking holistically over the long
term. A history of unrestrained consumerism and a dis-
regard for the externalized costs of organizations make it FIGURE 1. MARKER, JOHNSEN, AND CASWELL’S
understandably difficult to develop a mind-set that pro- SIX-P FRAMEWORK
38 www.ispi.org • DOI: 10.1002/pfi • SEPTEMBER 2009
3. tal management systems often encourage only the lowest- Sustainability indicators involve “auditing, reporting,
common-denominator methods, given that global threats risk rating and benchmarking” (Elkington, 2007, p. 18).
are insidiously gradual (Henriques & Richardson, 2007). KPIs should be demonstrable and triangulated, with
Moreover, socioenvironmental reporting is voluntary in independent auditors verifying data collection. Orga-
most countries (Gray & Milne, 2007; Elkington, 1998). nizational monitoring must hold up to statistical accu-
For many, CSR has been more about publicity than per- racy and methodological rigor. We all benefit from honest
formance (Doane, 2007), often by exaggerating claims of organizational reviews and continuous improvement that
positive environmental or social practice referred to as promotes “getting things right at the beginning—where
greenwashing. the solutions are cheaper and far more effective—instead
Regardless of one’s perspective on how well sustainable of fixing them at the end” (Romanow, 2005, p. 8). The
development is being practiced, sustainability undeniably Six-Ps can serve as a tool for evaluating sustainable
requires systems thinking. Roger Kaufman (1998) devel- performance interventions (Marker et al., this issue) or
oped his organizational elements model, which proposes simply offer “an elegant gaze at the situation” of an orga-
examining organizational results at three levels: individ- nization (Rossett, 1999, p. 4).
ual or work group (micro), organizational (macro), and
societal (mega). Achieving an organization’s mission
SUMMIT GEAR COOPERATIVE:
means aligning it with society’s ideal vision (Kaufman,
1998). Following this line of thinking, everything an orga- A CASE STUDY
nization uses, does, produces, and delivers must be This case study uses the Six-P stakeholder question guide
aligned with desired social outcomes (Kaufman, 1998). (see Table 2) together with Summit Gear Cooperative’s
Ironically the ideal vision of reaching the “highest goals of (SGC’s) 2006–2007 accountability report to systematically
human aspiration, decency . . . . and respect for the planet assess its performance. (SGC is not its actual name.) In
[is supposedly] at one with . . . . capitalistic enterprises” addition, it incorporates prior research on the same orga-
based on self-serving interests for wealth accumulation nization. Summit Gear Cooperative makes and sells out-
(Gray & Milne, 2007, p. 71). The Six-P framework is a tool door recreation equipment, with people and the planet in
intended to help practitioners assess the current state of mind. It also promotes conservation and sustainability
the organization, offering an entry point into Kaufman’s through continuous performance improvement.
megalevel strategic planning. SGC, affectionately known as the Co-op, was begun by
climbers who wanted reliable outdoor gear at a reason-
able price. It is now one of Canada’s largest retail cooper-
ELEMENTS OF SUSTAINABLE atives, with annual sales approaching $250 million. The
PERFORMANCE retailer’s more than 10 stores are democratically owned
Kaufman (1998) and others agree that knowing where by members who buy shares at $5 each—the same price
society is headed and tracking its progress are critical. they were at the Co-op’s inception in 1971. Owning a
Sustainability efforts require accurate record keeping and share permits a member to purchase products, vote on
ongoing monitoring to be accountable to stakeholders. governance, and engage in opportunities for environ-
HPT proponents have long touted evidence-based practice mental advocacy and education. SGC has become an icon
and are now linking statistical indicators of performance to of sustainability. Annual accountability reports outline
progress and good governance. The Organization for the TBL impacts of the business, looking at product life
Economic Cooperation and Development (n.d.), and other cycle, production, transportation, and satisfaction of
signatories of the Istanbul Declaration in 2007, brought employees and members. The organization creates and
international recognition to the value of official statistics. tracks performance targets and opportunities for
The declaration recognizes that a growing level of societal enhancement. Methodical data gathering and multiple
complexity implies interrelatedness and that social well- stakeholder reviews support the Co-op’s central tenet
being is a valid measure of progress. Imperative to sustain- of accountability. This case study provides a snapshot of
ability initiatives are mandatory reporting and regulatory SGC’s sustainability efforts through the Six-P lens.
enforcement, supported by international agencies and gov-
ernments (Elkington, 2007). Rigorous accounting, with PERCEPTION, POTENTIAL, AND
standardized key performance indicators (KPIs) and stake-
holder involvement, adds legitimacy to measuring the TBL, PRACTICE AT SGC
as do internationally recognized measures such as those Using the first three elements of the Six-P framework
listed in Table 1 (Elkington, 2007). provided valuable insights. Summit Gear Cooperative
Performance Improvement • Volume 48 • Number 8 • DOI: 10.1002/pfi 39
4. TABLE 1 SIX-P ELEMENTS AND MEASURES
SIX-P ELEMENT SUGGESTED ASSESSMENT METHODS AND TOOLS
Perception • Data from surveys, focus groups, interviews, and observations, and extant data from various stakeholders (subjective)
Potential • Statistical reports (internal and externally sourced) on current individual, group, and organizational practice (objective)
Practice • Internally and externally sourced reports on individual, group, and organizational practices with a TBL focus (objective)
• Global Reporting Initiative
• Dow Jones Sustainability Index
Profit • Organizational financial statements, quarterly and annual reports of revenues, cash flow projections (objective)
• Statistical reports
• Dow Jones Sustainability Index
• Global Reporting Initiative
• Index of Social and Economic Welfare
• Sustainability Integrated Guidelines for Management
Planet • Organizational statistical reports of environmental impacts
• Internal environmental management system
• Regulatory compliance
• Industry benchmarks
• Global Reporting Initiative
• Dow Jones Sustainability Index
• Sustainability Integrated Guidelines for Management
People • Organizational report on social impacts, investments, and value-add for various stakeholders
• Global Reporting Initiative
• Dow Jones Sustainability Index
• Sustainability Integrated Guidelines for Management
• Index of Social and Economic Welfare
• Canadian Index of Well-being
attends to its stakeholder perceptions by keeping commu- vative means, much as in a learning organization
nication lines open and channels varied. Member feed- (Fenwick, 2007). SGC educates staff and customers about
back is welcomed, and some perceptions include an 85% environmentally friendly choices, and ongoing learning is
member satisfaction rate and an average gear rating of 4.1 promoted daily through different aspects of the orga-
out of 5, along with active encouragement of member nization (Fenwick, 2007). The Co-op’s potential-building
feedback and board participation. SGC’s employee survey efforts include a 5-year sustainability agenda that extends
comments revealed that 82% of respondents recommend to its supply chain, ethical factory sourcing training, and
the organization to friends, and 80% report speaking pos- knowledge sharing, accompanied by encouragement
itively about it. As well, respondents cited improved for generative thinking in product design or life cycle
appraisals of people practices and senior leaders. optimization.
Admirable organizational perceptions support the Besides addressing potential, SGC tracks its practice,
cooperative’s attempt to reach its potential through inno- guided by the Global Reporting Initiative’s (GRI) sus-
40 www.ispi.org • DOI: 10.1002/pfi • SEPTEMBER 2009
5. TABLE 2 SIX-P STAKEHOLDER QUESTION GUIDE
SIX-P ELEMENT SAMPLE STAKEHOLDER QUESTIONS
Perception • Do you believe the organization practices corporate social responsibility? Why?
• Does the organization seem financially stable? How so?
• Are you confident in the organization’s honesty and transparency of reporting impacts? Why?
Potential • Are the mission, vision, and values reflected in practice?
• Does the organization have the resources to meet changing needs?
• Given the history, labor market, and other conditions, is future success reasonably assured?
Practice • How large are the organization’s performance gaps (social, environmental, and financial)?
• Are best practices followed? If so, to what degree, and how are they monitored?
• Which processes, procedures, and products can be improved for better efficiency, effectiveness, or quality?
• What supports and constraints are there for change to organizational practice?
Profit • Is the organization achieving its financial goals? If not, why not?
• Do financial measures indicate healthy financial projections for the short and long terms?
• What accountability and transparency measures ensure accurate reporting?
Planet • What are the current environmental impacts of the organization’s operations?
• What is being done to improve the organization’s environmental performance?
• What could be done to reduce or neutralize operational impacts?
• How can future environmental risks be mitigated?
People • What social needs does the organization strive to meet?
• What value does the organization add to the community and wider society?
• What is the impact of the organization’s culture, processes, procedures, and products on people?
tainability indicators. The GRI is a reporting framework end, after operational costs are paid, any surplus is
that facilitates improvement and international applica- returned to members as share redemptions. The cooper-
tion. With its TBL indicators, GRI metrics allow bench- ative pays capital, property, and income taxes. Corporate
marking and results comparisons over time (GRI, n.d.). tax is calculated following member returns, making the
The 2006–2007 report reveals that all factories sign the income tax nearly zero. Compared to its retail peers,
vendor ethics code, 76% of factories were audited, and SGC’s viable economic performance is demonstrated by a
15% of SGC brand mills are certified in best practice modest surplus, along with $650 million generated by
standards. spin-off activities, $142 million in assets, and $115 mil-
lion in shares equity. Reflecting the Co-op’s priorities, for
Profit, Planet, and People at SGC each dollar spent, 67 cents is for gear, 16 cents for salaries
Examining the profit, planet, and people aspects of an and benefits, 7 cents for patronage return, 5 cents for sup-
organization can also enlighten us as to how sustainable it plies and services, 4 cents for rent and occupancy, with
is. SGC recognizes that a just economy depends on an 1% going to environmental conservation. While this busi-
equitable society and ecological health. Co-ops, with their ness model has been successful for the Co-op, it is worth
different structure compared to regular businesses, seek noting that it is not practical for all businesses; expanding
to maximize member value as opposed to profits. At year the use of this organizational model considerably would
Performance Improvement • Volume 48 • Number 8 • DOI: 10.1002/pfi 41
6. challenge the government’s ability to raise taxes from market conditions. Although SGC ranks in the top 25th
corporations, and individuals would then bear the tax percentile for retail compensation, some employees
burden. reported dissatisfaction with their wages.
In conjunction with sustainable profitability or satis- In addition to local employees, SGC’s business viabil-
factory surplus is the ever-critical emphasis on sustain- ity requires factory outsourcing, much like other retail-
ability for the planet. SGC’s 5-year sustainability agenda ers. As for factory workers, SGC believes outsourcing
attends to the planet’s limited resource capacity and can further human rights abroad through its supply
the threats to a healthy biosphere (Fenwick, 2007). The chain influence. The Co-op prefers factory monitoring,
Co-op’s bold vision of zero waste commands a systemic worker empowerment initiatives, and dialogue over
view, creativity, and continuous improvement. SGC boycotts. Its ethical sourcing program helps improve
added rethink to the well-known mantra of reduce, reuse, factory conditions for safe work and legal and reason-
recycle (Schaffer & Schmidt, 2006). For example, one able pay. SGC regularly audits factories and publishes
store’s sustainability coordinator located a company to audit details on its Web site, a transparency first among
turn worn climbing ropes into dog leashes. Aware of the Canadian retailers. SGC knows that violations will occur
consumption-versus-sustainability paradox, SGC strives in a complex, flawed supply chain and that identifying
to make excellent products but also to rent, repair, issues can facilitate change. The organization’s board
exchange, and recycle them. Product goals aim for lower- believes that incremental improvements, ethical con-
impact materials and production methods to reduce the sumerism, and product maximization help offset out-
ecological impact of operations. One product line con- sourcing drawbacks. Where factory violations are not
tains at least 50% organic cotton or recycled polyester. corrected, SGC discontinues its business relationship.
Some environmental results at SGC include 100% organ- For factory performance, SGC reported 243 vendor code
ically grown cotton being used in garments, a 92% mate- noncompliance issues and membership in fair trade and
rials diversion rate from recycling and life cycle labor associations with a zero tolerance for child labor.
optimization, and an 86% solid waste recycling rate that The cooperative also has many connections to the com-
is supported by regular audits. munities in which it operates, evidenced by $5.2 million
As well, SGC seeks Leadership in Energy and invested in creating a provincial park, $2.5 million in
Environmental Design (LEED) certification of new build- donations for conservation and natural land access ini-
ings and uses biodegradable bags. Fundraising for conser- tiatives, and partnerships with various environment-
vation efforts has seen SGC investing $9 million in project focused organizations.
grants since 1987. However, not all results are positive. According to the data reviewed through the structure
While transport emissions per unit were reduced by 6%, of the Six-P framework, the Co-op appears to be reach-
total greenhouse gas emissions rose by 15% due to ing its goal of producing quality gear at a reasonable cost
increased sales. while encouraging practices that show respect for people
Besides realizing ecoefficiency gains, organizations and the planet at large. For SGC, all Six-P elements are
must be accountable to people, including local communi- aligned with the mission of promoting responsible out-
ties (Fenwick, 2007). At the customer level, SGC guaran- door recreation, environmental conservation, and TBL
tees all products sold and advice it gives to customers. If sustainability. Insights revealed a number of supportive
equipment fails to meet expectations, there is a no-hassle factors, such as admirable perceptions, strong growth
policy for refund, exchange, repair, or credit. SGC hosts potential, and respectable performance despite chal-
gear swaps, donation bins, and recycling depots. At the lenges in the supply chain and with local labor market
community level, it supports local community, education, conditions. The organization’s modest surplus is reflec-
and outdoor recreation groups aligned with members’ tive of its cooperative roots and offers a unique alter-
values of cooperation, sustainability, and stewardship. For native to business ventures. SGC has produced some
employees, the most recent SGC survey reveals that 64% impressive results for the environment, its membership,
reported feeling engaged with their work, 26% of new employees, and local communities. Summit Gear
employees in 2007 were rehires, there are roughly equal Cooperative is poised to continue reaching for the high-
numbers of male and female employees and managers, est peak of sustainability.
and paid volunteerism opportunities exist for employees
with nonprofit outreach projects (Fenwick, 2007). On the
downside, the Co-op’s flat organizational structure leaves CONCLUSION
little room for career development, and some locations Researchers assessing an organization’s sustainability can
require higher wages in response to strong local labor benefit from using many models, metrics, and instru-
42 www.ispi.org • DOI: 10.1002/pfi • SEPTEMBER 2009
7. ments. Marker et al.’s Six-P framework is a helpful tool to Encyclopedia of the Atmospheric Environment. Sustainability.
have in the HPT toolbox. Advancing the triple bottom- Retrieved February 10, 2009, from http://www.ace.mmu.ac
line agenda requires systemic thinking and continuous .uk/eae/Sustainability/Older/Sustainable_Development.html.
learning, leading to a win-win-win (Schaffer & Schmidt,
2006). Furthermore, Senge’s concept of the learning orga- Fenwick, F. (2007). Developing organizational practices of eco-
logical sustainability. Learning and Organization Development,
nization supports the megalevel learning needed to lever-
28(7), 632–645.
age change (Kaufman, 1998). Regardless of socioeconomic
and environmental performance, sustainability is not a Global Reporting Initiative. (n.d.). Retrieved March 3, 2009,
destination but rather a path with many rocky crags to from http://www.globalreporting.org/AboutGRI/WhatWeDo/.
climb along the way. Unfortunately, there remains a lack of
consensus on what constitutes sustainable practice, and Gray, R., & Milne, M. (2007). Towards reporting on the triple
much of it is directed at ecoefficiency rather than sys- bottom line: Mirages, methods and myths. In A. Henriques &
temwide interventions. As well, the CSR movement is affil- J. Richardson (Eds.), The triple bottom line: Does it all add up?
iated with large corporations, ignoring contributions from (pp. 70–80). London: Earthscan.
small to medium enterprises (Fenwick, 2007). Ecological
practice in organizations, in any case, reflects ethical Henriques, A. (2007). CSR, sustainability and the triple bot-
responsibility, innovation, interconnectivity, and local tom line. In A. Henriques & J. Richardson (Eds.), The triple
well-being (Fenwick, 2007). bottom line: Does it all add up? (pp. 26–33). London:
Earthscan.
More research is needed on how to facilitate organiza-
tional sustainability, especially in a market economy more
Henriques, A., & Richardson, J. (2007). Introduction. In
focused on making profits and edging out competition A. Henriques & J. Richardson (Eds.), The triple bottom line:
than earthly stewardship. Education, advocacy, and sup- Does it all add up? (pp. 26–33). London: Earthscan.
port from policymakers and senior managers are needed
to green our organizations. Sustainable organizations, International Society for Performance Improvement. (n.d.).
much like complex self-organizing systems, thrive on Retrieved January 18, 2009, from http://www.ispi.org.
diversity, feedback, and shared vision (Fenwick, 2007).
HPT’s systematic results orientation, systems thinking, Kaufman, R. (1998). Strategic thinking: A guide to identifying
partnerships focus, and commitment to adding value at and solving problems. Arlington, VA: International Society for
all levels are crucial drivers of sustainability. The Great Performance Improvement and the American Society for
Law of the Iroquois Confederacy reminds us “in our every Training and Development.
deliberation we must consider the impact of our deci-
Kirkpatrick, D. (1996). Great ideas revisited. Training and
sions on the next seven generations” (cited in Tierney,
Development, 50(1), 54–59.
2003, p. 13).
Organization for Economic Cooperation and Development.
(n.d.) Istanbul Declaration. Retrieved January 18, 2009, from
www.oecd.org/dataoecd/14/46/38883774.pdf.
References
Phillips, J. (2001). Measuring return on investment. Alexandria,
Atkinson Foundation. (n.d.). Canadian Index of Well-being. VA: American Society for Training and Development.
Retrieved January 18, 2009, from http://www.atkinson
foundation.ca/ciw. Porritt, J. (2007). Locating the government’s bottom-line. In A.
Henriques & J. Richardson (Eds.), The triple bottom line: Does
Doane, D. (2007). Good intentions—Bad outcomes? The bro- it all add up? (pp. 59–80). London: Earthscan.
ken promise of CSR reporting. In A. Henriques & J. Richardson
(Eds.), The triple bottom line: Does it all add up? (pp. 81–88). Romanow, R.J. (2005, May 6). The Canadian Index of Well-
London: Earthscan. Being: Taking the measure of things into count. Paper presented
at the meeting of the United Ways of Canada National
Elkington, J. (1998). Cannibals with forks. Gabriola Island, Conference—Mission in Movement, Toronto, Canada.
Canada: New Society Publishers. Retrieved January 18, 2009, from http://www.atkinson
foundation.ca/ciw/RJRUNITED_WAY.pdf.
Elkington, J. (2007). Enter the triple bottom line. In A.
Henriques & J. Richardson (Eds.), The triple bottom line: Does Rossett, A. (1999). First things fast: A handbook for performance
it all add up? (pp. 1–16). London: Earthscan. analysis. San Francisco: Jossey–Bass/Pfeiffer.
Performance Improvement • Volume 48 • Number 8 • DOI: 10.1002/pfi 43
8. Schaffer, S.P., & Schmidt, T.M. (2006). Sustainable develop- Tierney, N. (2003, March-May). From the SCUP Sustainability
ment and human performance technology. In J.A. Pershing Task Force. Planning for Higher Education (pp. 13–14).
(Ed.), Handbook of human performance technology: Principles, Retrieved March 3, 2009, from http://66.102.1.104/scholar?
practices, potential (3rd ed., pp. 1109–1121). San Francisco: hl=en&lr=&q=cache:bpAyr_ltdAQJ:www.scup.org/csd/3/
Jossey-Bass/Pfeiffer. 13–14.pdf+decisions+on+the+next+seven+generations+
Iroquois+Confederacy.
Senge, P.M. (2006). The fifth discipline: The art and practice of
the learning organization (2nd ed.). New York: Doubleday.
KAREN L. CARLETON, MEd, MS, is a learning and development coordinator for the Alberta Motor
Association in Edmonton, Alberta, Canada. She has a master’s degree in education with a workplace
and adult learning specialty from the University of Calgary, and a master’s of science degree in
instructional and performance technology from Boise State University. With undergraduate degrees
in education and English, her expertise includes instruction, facilitation, instructional design, and
organizational research and analysis. An educator by profession, she has taught adults and deliv-
ered training in private, public, and nonprofit organizations. She currently serves on the executive
board of the Canadian Society for Training and Development’s Edmonton chapter, and her interests
include building diverse partnerships, problem solving, and supporting continuous improvement
that provides a win-win. She is a member of ISPI, CSTD, and Toastmaster’s. She may be reached at
karencarleton@theedge.ca.
44 www.ispi.org • DOI: 10.1002/pfi • SEPTEMBER 2009