Table 2 The TBL practices in the CESs... | Emerald Publishing

Table 2

The TBL practices in the CESs

TBL practices	CES1	CES2	CES3	CES4
Environmental sustainability	Cooperation with environmental organizations, donations to environmental preservation, sustainability driven decisions regarding product development, partnerships in e.g. brand clothing	Rejection of business opportunities not aligned with the sustainable business model, carbon negativity, overcompensation of emissions	Seeking to have as environmentally sustainable product, production and business as possible	Following regulations and standards, energy and water consumption efficiency, emission reduction monitoring in partner network
Management accounting and control for environmental sustainability	Risk evaluations and actions plans	Evaluations of environmental impacts, climate impact, resource efficiency evaluation, GHG emission calculations	Supplier risk evaluation	Attention to standards and directives, data collection
Social sustainability	Advancing equality and safety of clients, immigrant integration to local community, co-operation with social services	Personnel diversity, wellbeing of clients	Traceable working conditions, ethical manufacturing, attention to working culture	Responsibility in own operations, evaluation of country risks and human rights issues, product safety, assessment of consumers’ ease of use of the product
Management accounting and control for social sustainability	Equality assessment	Measurements of employment, taxes paid, work wellbeing measurement, diversity assessment, work-related accident records, employee net promoter score	Supplier risk evaluation, customer feedback	Data collection, learning about social sustainability
Economic sustainability	Profitability, growth, stabilization of the business and securing capital and funding	Profitability, growth, stabilization of the business and securing capital and funding, controlling strategic projects	Profitability, growth, stabilization of the business and securing capital and funding, emphasis on production	Profitability, growth, stabilization of the business and securing capital and funding, a monthly follow-up of sales and production
Management accounting and control for economic sustainability	Balance sheet, P&L, objectives and key results (OKR), some basic performance measures	Balance sheet, P&L, value-based measures, ESG-report, performance measurement system development in progress	Balance sheet, P&L, profitability calculations, basic performance measures	Balance sheet, P&L, no performance measurement system, but some basic performance measures

TBL practices	CES1	CES2	CES3	CES4
Environmental sustainability	Cooperation with environmental organizations, donations to environmental preservation, sustainability driven decisions regarding product development, partnerships in e.g. brand clothing	Rejection of business opportunities not aligned with the sustainable business model, carbon negativity, overcompensation of emissions	Seeking to have as environmentally sustainable product, production and business as possible	Following regulations and standards, energy and water consumption efficiency, emission reduction monitoring in partner network
Management accounting and control for environmental sustainability	Risk evaluations and actions plans	Evaluations of environmental impacts, climate impact, resource efficiency evaluation, GHG emission calculations	Supplier risk evaluation	Attention to standards and directives, data collection
Social sustainability	Advancing equality and safety of clients, immigrant integration to local community, co-operation with social services	Personnel diversity, wellbeing of clients	Traceable working conditions, ethical manufacturing, attention to working culture	Responsibility in own operations, evaluation of country risks and human rights issues, product safety, assessment of consumers’ ease of use of the product
Management accounting and control for social sustainability	Equality assessment	Measurements of employment, taxes paid, work wellbeing measurement, diversity assessment, work-related accident records, employee net promoter score	Supplier risk evaluation, customer feedback	Data collection, learning about social sustainability
Economic sustainability	Profitability, growth, stabilization of the business and securing capital and funding	Profitability, growth, stabilization of the business and securing capital and funding, controlling strategic projects	Profitability, growth, stabilization of the business and securing capital and funding, emphasis on production	Profitability, growth, stabilization of the business and securing capital and funding, a monthly follow-up of sales and production
Management accounting and control for economic sustainability	Balance sheet, P&L, objectives and key results (OKR), some basic performance measures	Balance sheet, P&L, value-based measures, ESG-report, performance measurement system development in progress	Balance sheet, P&L, profitability calculations, basic performance measures	Balance sheet, P&L, no performance measurement system, but some basic performance measures

Source(s): Authors’ own work