Assessment 1: Triple Bottom Line of Sustainability and SCM Report

This report provides a comprehensive analysis of the Triple Bottom Line (TBL) framework in the context of sustainability and supply chain management. The report begins with an executive summary and an introduction to the concept of sustainability, emphasizing its importance in modern business operations. A thorough literature review explores the evolution of sustainability, the key pillars of TBL (People, Planet, and Profit), and the impact of sustainable practices on various organizations. The report includes a case study of a sustainable fashion brand, Reformation Australia, examining its corporate social responsibility initiatives and transparency. The analysis focuses on how Reformation Australia integrates the TBL approach into its operations, including raw material sourcing and product development. The report concludes with recommendations for Reformation Australia and the broader fashion industry, aiming to enhance sustainable measures and overall business practices. The report highlights the significance of the TBL framework in promoting corporate social responsibility and achieving long-term sustainability goals, emphasizing the need for transparency, customer engagement, and optimized supply chains in today's business environment.

Running head: TRIPLE BOTTOM LINE OF SUSTAINABILITY
TRIPLE BOTTOM LINE OF SUSTAINABILITY
Name of the Student
Name of the University
Author Note

1TRIPLE BOTTOM LINE OF SUSTAINABILITY
Table of Contents
Executive Summary.......................................................................................................2
2. Introduction................................................................................................................2
3. Literature Review.......................................................................................................3
4. Analysis of case study based on Sustainable Fashion Designer................................8
5. Recommendations....................................................................................................12
6. References................................................................................................................14
Appendix......................................................................................................................18

2TRIPLE BOTTOM LINE OF SUSTAINABILITY
Executive Summary
The report is built on the study of an organization named Reformation Australia. The
major aim of the report is to understand the usage of sustainability in proper development of
products and services. The concept of Triple Bottom Line or TBL approach has been taken
into consideration for the purpose of analysing the significance of sustainability in operations
of various industries. The corporate social responsibility or CSR based activities related to the
operations of Reformation Australia have also been discussed in the report in detail. The use
of the concept of TBL or Triple Bottom Line is an important part of the analysis. The three
major pillars of TBL or Triple Bottom Line approach mainly include People, Planet and
Profit. The three pillars and their use in the operations of the organization have been analysed
in the report in an effective manner. The types of raw materials that have been used by
Reformation Australia in order to develop the products are also analysed in the report in a
detailed manner. The recommendations will be mainly provided based on the future
operations of Reformation Australia in the sustainable fashion industry. The analysis of
sustainable methods is able to support the proper development of recommendations that have
been provided to Reformation Australia for improvement of sustainable measures that are
implemented by the firm.
2. Introduction
As discussed by Hussain, Rigoni and Orij (2018), sustainability mainly focusses on
the ways by which different needs of present operations of the organization can be fulfilled
without many any compromises with the various needs of the future generation. The
sustainability based concept that is implemented by the organizations is based on three major
pillars that include economic, environmental and the social aspects. The three pillars are
known as profits, planet and people (Alhaddi 2015). The business organizations are provided

3TRIPLE BOTTOM LINE OF SUSTAINABILITY
with major levels of encouragement in order to frame the decisions with respect to the
earnings report and the factors related profit or loss of the organization as well. The
sustainability goals are thereby developed by the organizations so that the employees are able
to develop their work processes accordingly (Wilson 2015).
According to Svensson et al. (2016), the sustainable needs can be achieved by the
organizations with the support that is provided by the lower levels of energy, cutting the
emissions and sourcing the products from various fair-trade based organizations. Tripe
Bottom Line or TBL is considered to be a theory or framework that mainly recommend that
the organizations have a commitment towards development of emphasis on the
environmental and social concerns along with the profitability levels. The TBL framework is
mainly based on three major aspects that include profit, people and planet (Tatari, Kucukvar
& Onat 2015). TBL also aims at developing the commitment that an organization has towards
the corporate social responsibility of the firms.
The report will be based on the analysis of sustainability initiatives that have been
implemented by a sustainable fashion organization named Reformation. The corporate social
policies that are implemented by Reformation and the levels of transparency that have been
formed with respect to development of revenues will be discussed in detail. The
recommendations will be mainly provided based on proper improvement of the operations of
the fashion brand named Reformation (Álvarez, Bárcena & González 2017).
3. Literature Review
As discussed by Hunt (2017), the evolution that has taken place in the idea of
sustainability is mainly based on the “sustainable development” that is focussed on the
environmental issues in a huge manner. The three major pillars that are a part of sustainability
are considered to be mutually reinforcing and interdependent in nature. The pillars in this

4TRIPLE BOTTOM LINE OF SUSTAINABILITY
case include social development, economic development and the environmental protection as
well. The idea based on sustainability has been developed in the 20th century (Miemczyk &
Luzzini 2019).
According to Klumpp (2018), the era based on industrial revolution has been able to
provide key levels of importance to the sustainability based actions that are accomplished by
the firms. The environmental movement that had been formed in the era of industrial
revolution was related to the development of two groups that include preservationists and
conservationists. The conservationists mainly focus on effective use of nature and the
preservationists on the other hand are interested in the protection of the proper use of natural
resources (Junior, de Oliveira & Helleno 2018).
As discussed by Hammer and Pivo (2017), the dislocations of levels of trust among
the organizations during the period of recession from the years 2007 and 2010 had been able
to the play a major role in the growth of sustainable operations. After the recession period
had ended, companies aim at repairing the lack of trust of the customers. The engagement of
customers and proper reduction of risks is considered to be an important part of the
sustainability initiatives that are applied by various organizations (Venkatramann & Nayak
2015).
According to Høgevold and Svensson (2016), the levels of innovation in the
organization can also be increased with the help of best talent that is gained by them in
various industries. The firms have started implementing sustainable methods in order to
maintain the revenue levels and to enhance the image of the organization as well.
Sustainability has become the most important part of the major organizations and economic
assets are also related to the improvement in operations and profitability levels as well (Smith
2016).

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As argued by Sutrisna et al. (2018), the proper optimization of profits is also an
important aspect that is able to influence the sustainable initiatives that have been
implemented by various organizations. Sustainable initiatives have been implemented by the
organizations with the aim of maintaining the profitability levels and economic benefits as
well (Geissdoerfer et al. 2017). Sustainability has been able to create pressure on the ways by
which various organizations need to be operate with the help of sustainable supply chains.
The sustainable behaviours of various customers have a major impact on the resources that
are gained by the organizations and various regulations that are implemented as well (Isil &
Hernke 2017).
According to McWilliams et al. (2016), the customers in the modern business
environment have also started demanding more transparency levels in operations of the
organizations. The risks in value chains have also been measured by the customers and the
requirement of transparency in the supply chains are quite high (Isaksson, Garvare & Johnson
2015). The concept of “less is more” is followed by the organizations that implement
sustainable initiatives in the operations. The daily operational lives of the individuals have
been influenced in a huge manner by the sustainability in organizations. The development of
competitive advantage in the organizations is considered to be an important part of the
operations related sustainability that are started by them (Álvarez, Bárcena & González
2016).
The Triple Bottom Line model of sustainability is considered to be quite influential in
nature and is helpful for sharing the agenda based on corporate social responsibility. Triple
Bottom Line is also considered to be a concept that is able to encourage the levels of
assessment of the overall performance of the organizations based on three major areas
including Profit, People and Planet. The development of Triple Bottom Line or TBL
approach is based on the issues that are faced by the modern organizations with respect to the

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financially-focussed and traditional performance of the businesses (Isaksson, Garvare &
Johnson 2015). The major metrics that are considered in order to develop the TBL or Triple
Bottom Line approach are as follows,
 Businesses are mainly assumed as profit enhancers.
 Profits are the traditional measures based on effective business success.
 Profits are linked with the value that is provided to the business.
 Profits are often related to the basis of the development of effective financial
incentives (Geissdoerfer et al. 2017).
As discussed by Svensson et al. (2018), the TBL model has been able to suggest that
the success levels of organizations are based on much more than just the profits that are
gained in the operations. The balanced approach that is developed in case of implementation
of TBL model is related to the measurement of performances that can change over time. The
Profit, People and Planet model thereby aims at measuring social, financial and
environmental performances that are developed by the organizations (Longoni & Cagliano
2018). The three pillars of TBL model can be described as follows,
 Profit – This is familiar to managers and is recognized from the income
statements. The figures that are gained with respect to profits of the
organizations are also quite reliable in nature (Rajeev et al. 2017).
 Planet – The impact of the activities of the business are considered to be
socially responsible in nature. The emissions are reduced by the organizations
in order to reduce the influence of their operations (Formentini & Taticchi
2016).

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 People – The measures are able to ensure that the business organization is
socially responsible in nature. The calculation of profits is based on the levels
of reliability on the individuals (Quarshie, Salmi & Leuschner 2016).
As discussed by Silvestre (2015), supply chain management or SCM is considered to
be a process that is implemented in order to manage an extended business network that is
develop for provisioning services and goods. SCM is also able to span the procurement,
logistics and operations management over the supply chain. Small firms are not able to
control the supply chain in an effective manner and the growth is based on prices of raw
materials that are purchased by them in the open market (Saenz et al. 2015).
According to Dubey et al. (2017), large firms on the other hand have the ability to
optimize the supply chains and remain competitive in the industry for a longer period of time.
The control on supply chains of the organizations is considered to be an important factor that
is able to manage its growth in the industry for a longer period of time. Small retailers can
negotiate the prices of various raw materials that are acquired from the suppliers with the
support that is provided by the resources (Johnsen, Howard & Miemczyk 2018).
As discussed by Ansari and Kant (2017), sustainability is considered to be a business
strategy that is able to prioritize the responsible business based practices. The Triple Bottom
Line or TBL can be controlled with the support that is provided by cooperate profit account,
planet account and people account. Supply chain management is considered to be an effective
tool that is used for achieving the sustainability goals. The people aspect of TBL model is
mainly based on the fair treatments that are provided to the employees and various
communities that are a part of the extended supply chain (Gold & Schleper 2017).
As discussed by Silvestre (2015), the procurement of raw materials has the ability to
control the ways by which communities belonging to the areas of operations of the firm are

8TRIPLE BOTTOM LINE OF SUSTAINABILITY
influenced by the organizational operations. The planet based aspect of TBL on the other
hand is based on the reduction of environmental impact related to the operations of the firm.
Supply chain are considered to be the primary sources of energy of organizations that operate
in the modern business environment (Álvarez, Bárcena & González 2016). The sustainability
practices that can be implemented within the organizations based on their overall strategies
are related to various factors that are discussed as follows,
 Reputation and brand management.
 Reduction of costs.
 Growth of the revenues.
 Customer demands.
 Recruitment of employees.
 Government regulations.
 Shareholder expectations or investor expectations (Svensson et al. 2016).
4. Analysis of case study based on Sustainable Fashion Designer
The main aim of Reformation brand is to develop fashion products for women in a
sustainable manner. The designing process of Reformation is mainly based on the recent
trends that are a part of the market (Thereformation.com 2019). The fabrics that are used for
the purpose of developing the products are considered to be an important part of the
sustainable operations that have been developed by Reformation Australia. The raw materials
that have been used in an effective way in order to develop products those are able to achieve
the needs and demands of the consumers (Tatari, Kucukvar & Onat 2015).
The latest trends are taken into consideration by the company in order to offer the
products to consumers. The products that are currently demanded by the customers are
developed by Reformation Australia in order to fulfil their needs. The perfect fitting of

9TRIPLE BOTTOM LINE OF SUSTAINABILITY
products is considered to be an important aspect that has been considered in order to develop
the products of Reformation Australia. The ranges of products that are offered by
Reformation Australia are able to fulfil needs of women who belong to a height between 5’6”
to 5’10”. The petites collection has also been designed by the company in order to fulfil
various needs of the customers (Junior, de Oliveira & Helleno 2018).
The impact of sustainability on fashion is quite high and the products that are
developed by Reformation Australia are able to fulfil the sustainable requirements. The
selection of Fiber for the development of products is considered to be a vital aspect that is
related to the ways by which sustainability is maintained effectively. The washing and
recycling of products are also dependent on the proper usage of sustainable materials for
maintaining the environmental impact of the products (Miemczyk & Luzzini 2019).
The recycling of fashion products had an influence on the levels of impact that the
fashion products of Reformation Australia can develop on the environment. The standards
that are developed by the organizations are also considered to be holistic in nature. The
various aspects that have been considered by Reformation Australia in order to develop the
organizational standards include energy input, water input, eco-toxicity, human toxicity, price
and availability and many more (Álvarez, Bárcena & González 2017). The process of micro-
fibre shedding is also considered in order to develop the manufacturing of Reformation
Australia. The five major categories that are a major aspect related to the ways by which the
products can be offered to the customers are as follows,
A – All stars – This category consists of natural fibres that are renewable in nature
and are also plant based. The products have the potential of proper circularity.
B – Better than most – The B fibres are almost recycled or of natural types
(Thereformation.com 2019).

10TRIPLE BOTTOM LINE OF SUSTAINABILITY
C – Could be better – The fibres in C category are considered to be the better
alternatives than the fibres that are used commonly, however they are not innovative in nature
(Thereformation.com 2019).
D - Don’t use unless certified – The products that are under this category require
certifications for the cultivation of the raw materials.
E–Eww, never – The E fibers are socially or environmentally intensive in nature,
however, they are not able to meet the criteria of sustainability. The fibres are sourced only if
they are required for the purpose of production (Thereformation.com 2019).
The major aim that has been formed by the company is based on the use of fibres that
belong to the A category. The increase in sustainability is mainly related to the proper usage
of sustainable raw materials for the development of fashion products. The multiple ranges of
products that are developed by the firm are considered to be an important aspect that is
related to the sustainable product development and operations of Reformation Australia
(Hussain, Rigoni & Orij 2018).
The fibre that is considered to be a holy grail of the fabrics used by Reformation
Australia has been named as Tencel. Tencel is a fibre that is manufactured from the
Eucalyptus trees that can grow fast on the low grade land as well. The growths of trees that
are able to produce Tencel are quite high and the requirement of land is also low. Tencel
Refibra is another type of fabric that is used by Reformation Australia in order to
manufacture sustainable clothing products (Thereformation.com 2019). The proper
incorporation of cotton trimmings is able to play a key part in methods by which levels of
wastes are also reduced by the organization. The solutions that are developed with respect to
circular economy are considered to be an important part of the sustainable initiatives that are
implemented by the organization (Tatari, Kucukvar & Onat 2015).

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Viscose fabric is a type of woven fabric that is used by the organization in order to
different types of sustainable clothing materials. The commitments that have been made by
the organization are mainly based on conservation, protection and restoration of the forests.
Reformation is also working with a non-profit based organization named Canopy in order to
drive the positive changes for various forest products and also engage the staff and suppliers
and ensuring that the forest products are sourced in a sustainable manner (Junior, de Oliveira
& Helleno 2018).
Recycled cotton is developed with the help of cotton waste that is able to reduce the
levels of wastes that are generated from the manufacturing process of the organization. On
other hand, organic cotton is considered to be a step that is implemented in right direction
towards sustainability in the industry. The genetically modified seeds are used and this is also
able to reduce the use of chemicals that is not considered to be safe for environment. Econyl
is developed with the help of nylon that is 100% regenerated in nature. The wastes from the
oceans are reduced with the help of regenerated nylon (Álvarez, Bárcena & González 2017).
Sustainability is always placed at the core of the operations that have been developed
by Reformation Australia. The investments that are made by Reformation in the development
of proper infrastructure are able to reduce the footprints of the organization in generation of
wastes. The trained and skilled employees of Reformation Australia are able to play a key
part in the methods by which sustainable clothing has been made possible and available to a
large group of consumers in diverse parts of the world. The Sustainability report that is
generated by the organization each year is able to play a key part in the maintenance of
transparency among the consumers (Høgevold & Svensson 2016).
The costs related to the creation of fashion are not only developed as a part of the
operations of Reformation Australia. The company also aims at the proper reduction of