Department - Author 1
Materials Engineering Department
Degree Name - Author 1
BS in Materials Engineering
Date
6-2015
Primary Advisor
Jean Lee, Thomas Katona
Abstract/Summary
The Triple Bottom Line (TBL) is an accounting framework which encompasses three dimensions of work ethics: the social, the environmental, and the financial; it is also known as the three P’s: People, Planet, and Profit. In traditional accounting, the “bottom line” refers to the financial profit or loss a company sustains. The purpose of this study is to comprehend whether or not adopting environmental and social sustainable objectives would have affected the “bottom line” generated for companies within the athletic footwear industry. The companies selected for this study include: Puma SE; Adidas AG; Nike, Inc.; ASICS. These companies were selected because they represent strong orientations towards developing and instilling practices of social, environmental, and financial sustainability. They were also selected because they have a history of successfully publicizing their sustainable and social objectives through Corporate Social Responsibility (CSR) reports. Preliminary analysis indicates that for Adidas and Nike, relatively constant investments in their Planet and People orientations do not appear to affect their Profit dimension. Puma’s Profit decreased with increased Planet and People investments
URL: https://digitalcommons.calpoly.edu/matesp/121