本文主要講的是可持續發展框架，用於評估新航的可持續發展框架是三重底線。三重底線TBL模型最早由Elkington(1998)提出。 TBL被提議作為一種評估可持續發展的社會、環境和經濟支柱的方法(Banerjee, 2008)。根據TBL的論點，企業有必要執行，這樣他們才能在底線之上運營(Willard, 2012)。經濟的底線，人民帳戶和地球帳戶被考慮在內。這三條底線再一次與可持續發展的三大支柱相對應。本篇essay 代寫文章由澳洲論文通AssignmentPass輔導網整理，供大家參考閱讀。
The sustainability framework that will be used to evaluate Singapore Airlines is the Triple Bottom Line. The Triple Bottom Line TBL model was first proposed by Elkington (1998). The TBL was proposed as a way to assess the social, environmental and the economic pillar of sustainability (Banerjee, 2008). According to the TBL argument, it was necessary for firms to perform so that they were able to operate above the bottom lines (Willard, 2012). Bottom lines of the economic, the people account and the planet account are taken into consideration. Now once again these three bottom lines correspond with the three pillars of sustainability.
Now in the process of measuring the sustainability in the context of these three elements, the focus is not on maximizing the profit, the people or planet account but is on integrating all three (Moneva, Archel & Correa, 2006). A common example for the TBL style of reporting is the Global Reporting Initiative GRI G4 guidelines (Dong et al., 2015; Norman & McDonald, 2004). Companies like SIA take advantage of the GRI G4 guidelines and hence the analysis of SIA sustainability initiatives will be done with these guidelines and TBL framework.
Categories and aspects are defined in the guidelines. The categories are environment, economic and social. Economic aspects include such elements like economic performance, the market presence, the procurement practices which are used by the company and other form of indirect externalities. Environment aspects are in connection with the materials, energy, water, emissions, etc. The social category presented in the GRI guidelines is much more complex (Wilne & Gray, 2013). And it includes labour practices, human rights, societal dimensions and product responsibility.
GRI G4 guidelines present two tiers of sustainability assessment. SIA in following the GRI guidelines would have had two options: the core option and the comprehensive options. The core option serves to make the organizational initiatives toward economic, environmental and social sustainability more transparent. The comprehensive option is an extension of the core option and will also include such standards and disclosures required for a more extensive reporting. In the corporate citizenship perspective, having more accountability and more strategic alliances in sustainability building makes a company a corporate citizen. SIA’s annual sustainability report for 2017 shows that the company is indeed a corporate citizen.