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Note: a. Predictors: (Constant), VAR00005, VAR00003, VAR00004 Source: SPSS Version 17 Table 3. Model summary table for hypothesis one

Table 3 Note: a. Predictors: (Constant), VAR00005, VAR00003, VAR00004 Source: SPSS Version 17 Table 3. Model summary table for hypothesis one

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Source: Elkington (1998). Table 1. Key drivers of sustainability of three performance aspects — economic, social and ecological systems (environment) — that companies require to sustain development (Dixon & Fallon, 1989, cited in Petcharat & Mula, 2010). Elkington (1998) the foremost runner of the triple bottom line catchphrase, stated that ‘a sustainable enterprise is a firm that contributes to sustainable development by delivering simultaneously economic, social and environmental benefits’. The business case consists of asking how firms can enhance their economic sustainability by increasing their social and ecological efficiency (Arroyo, 2008). Elkington (1998) identified seven key drivers for organizations seeking sustainable development; these are presented in the table below: Firstly: Environmentally and socially induced financial impacts.
Source: Elkington (1998). Table 1. Key drivers of sustainability of three performance aspects — economic, social and ecological systems (environment) — that companies require to sustain development (Dixon & Fallon, 1989, cited in Petcharat & Mula, 2010). Elkington (1998) the foremost runner of the triple bottom line catchphrase, stated that ‘a sustainable enterprise is a firm that contributes to sustainable development by delivering simultaneously economic, social and environmental benefits’. The business case consists of asking how firms can enhance their economic sustainability by increasing their social and ecological efficiency (Arroyo, 2008). Elkington (1998) identified seven key drivers for organizations seeking sustainable development; these are presented in the table below: Firstly: Environmentally and socially induced financial impacts.
Figure 1. Two kinds of sustainability accounts According to Constructing Excellence (2004) it is usual to prepare two kinds of sustainability accounts to capture the direct financial impacts (costs and benefits) of sustainability initiatives on the organization as well as the indirect social and environmental impacts (evaluated in financial terms where possible) of the organization on third party stakeholders (such as the community and future generations), as shown below: There are four steps in the preparation of the direct environmental and social accounts (Constructing Excellence, 2004):
Figure 1. Two kinds of sustainability accounts According to Constructing Excellence (2004) it is usual to prepare two kinds of sustainability accounts to capture the direct financial impacts (costs and benefits) of sustainability initiatives on the organization as well as the indirect social and environmental impacts (evaluated in financial terms where possible) of the organization on third party stakeholders (such as the community and future generations), as shown below: There are four steps in the preparation of the direct environmental and social accounts (Constructing Excellence, 2004):
Figure 2. The link between corporate stakeholder management and sustainability
Figure 2. The link between corporate stakeholder management and sustainability
Source: Field Survey (2013). Table 2. Frequency distribution of questions | - 5
Source: Field Survey (2013). Table 2. Frequency distribution of questions | - 5
Note: a. Dependent Variable: VAR00002. Source: SPSS Version 17. Table 4. Coefficients table for hypothesis one
Note: a. Dependent Variable: VAR00002. Source: SPSS Version 17. Table 4. Coefficients table for hypothesis one
Notes: a. Predictors: (Constant), VAR00005, VAR00003, VAR00004; b. Dependent Variable: VAR00002. Table 5. ANOVA table for hypothesis one
Notes: a. Predictors: (Constant), VAR00005, VAR00003, VAR00004; b. Dependent Variable: VAR00002. Table 5. ANOVA table for hypothesis one
Source: Field Survey (2013) Table 6. Frequency distribution of questions 6 - 10
Source: Field Survey (2013) Table 6. Frequency distribution of questions 6 - 10
Table 8. Coefficients table for hypothesis two a. Dependent Variable: VAR00006. Source: SPSS Version 17.
Table 8. Coefficients table for hypothesis two a. Dependent Variable: VAR00006. Source: SPSS Version 17.
Table 9. ANOVA table for hypothesis two Note: a. Predictors: (Constant), VAR00010, VAR00007, VAR00008, VAR00009.
Table 9. ANOVA table for hypothesis two Note: a. Predictors: (Constant), VAR00010, VAR00007, VAR00008, VAR00009.
Note: a. Predictors: (Constant), VAR00010, VAR00007, VAR00008, VAR00009. Source: SPSS Version 17. Table 7. Model summary table for hypothesis two
Note: a. Predictors: (Constant), VAR00010, VAR00007, VAR00008, VAR00009. Source: SPSS Version 17. Table 7. Model summary table for hypothesis two
Source: Field Survey (2013). Table 10. Frequency distribution of questions 11 - 15
Source: Field Survey (2013). Table 10. Frequency distribution of questions 11 - 15
Note: a. Predictors: (Constant), VAR00015, VAR00012, VAR00014, VAR00013 Source: SPSS Version 17. Table 11. Model summary table for hypothesis three
Note: a. Predictors: (Constant), VAR00015, VAR00012, VAR00014, VAR00013 Source: SPSS Version 17. Table 11. Model summary table for hypothesis three
Note: a. Dependent Variable: VARO0011. Source: SPSS Version 17. Table 12. Coefficients table for hypothesis three
Note: a. Dependent Variable: VARO0011. Source: SPSS Version 17. Table 12. Coefficients table for hypothesis three
Notes: a. Predictors: (Constant), VAR00015, VAR00012, VAR00014, VAR00013; b. Dependent Variable: VARO0011. Source: SPSS Version 17. Table 13. ANOVA table for hypothesis three
Notes: a. Predictors: (Constant), VAR00015, VAR00012, VAR00014, VAR00013; b. Dependent Variable: VARO0011. Source: SPSS Version 17. Table 13. ANOVA table for hypothesis three
internal and external stakeholders. Figure 3. Postulating the link between sustainability reports and stakeholder management
internal and external stakeholders. Figure 3. Postulating the link between sustainability reports and stakeholder management
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