Analysis of Current Trends in Triple Bottom Line: Case Studies

This report analyzes the current trends in the Triple Bottom Line (TBL) framework, focusing on three multinational corporations: Unilever, Nestle, and Walmart. The report begins with an executive summary and introduction, outlining the core concepts of TBL, which emphasizes profit, people, and the planet. The main body of the report provides detailed case studies of each company, examining their sustainability initiatives and how they integrate TBL into their business strategies. Unilever's focus on sustainable living and partnerships, Nestle's emphasis on shared value and responsible sourcing, and Walmart's sustainability index and waste reduction efforts are all discussed. The report then explores the implications of these TBL initiatives, assessing their environmental, social, and economic impacts. Finally, the report offers recommendations for each company, suggesting further sustainability measures to enhance their long-term success. The report highlights the increasing importance of TBL in today's business environment and its potential to drive both profitability and positive social and environmental change.

Running head: TRENDS IN TRIPLE BOTTOM LINE
Trends in Triple Bottom Line
Name of the student
Name of the University
Author note

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Executive Summary
The primary purpose of the report is to elaborate on the current trends in the triple bottom
line of Unilever, Nestle along with Walmart. The report also talks about the implications of
the strategies of the company and recommends the sustainability measures that can work for
the benefit of the company. The report recommends that Unilever can take recourse to
irrigation projects that can serve the needs of the farmers. The report brings out that Nestle
can develop the relationships with the NGO’s that can help in the establishment of the strict
supply chain policies. The report states that Walmart can provide support to the clean energy
policies that can ensure sustainability of company.

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Introduction
Triple Bottom Line (TBL) refers to a framework that helps the companies in
focussing on the social along with the environmental concerns. TBL helps the companies in
gauging the level of commitment of a corporation to the corporate social responsibility and its
effect on the environment. The TBL lays focus on the three components- profit, people and
planet that can help a company in achieving the competitive advantage. The organizations
that abide by the TBL framework can carry out evaluation of their performance in the broader
perspective that can help in generating the business value. Concept of the TBL necessitates
that the responsibility of a company rests with the stakeholders and not with the shareholders.
The stakeholders of a company includes the employees, customers, government agencies
along with the suppliers. Unilever is a consumer goods company that has headquarters within
London and in Rotterdam (Unilever.com. 2019). The products of the company includes the
foods, beverages, beauty products along with the personal care products. Nestle is the name
of the largest food and the beverage company of the world. The company lays focus on
enhancing the quality of life of the people that can contribute to the healthier future
(Nestle.in. 2019). Walmart is the multinational retail corporation which is instrumental in
operating chain of the hypermarkets, grocery stores along with the discount department stores
(Walmart.com. 2019). This report discusses about the sustainability measures that has been
taken by Unilever, Nestle along with Walmart. The report also elaborates on the
consequences of adopting the sustainability initiatives in the company. The report also
recommends strategies for the multinational companies that can help them in making the
profits in the long term.

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Triple Bottom line of Multi-national companies
Case Study 1: Triple Bottom line of Unilever
Unilever has made real progress with the help of its Sustainable Living Plan. The
emphasis on Triple Bottom Line has increased in the recent years and Unilever abides by the
TBT that has helped the company in winning favour of customers. The ethos of the company
focuses on the area of sustainability that has contributed to increasing the profitability of the
company. Unilever has made partnerships with the UNICEF that has helped the company in
improving the hygiene of one billion people in various countries across the world. The
Lifebuoy brand of the company has emerged to become the biggest brand in the countries
that have high mortality rate. The strategy of the company is to focus on the energy saving
measures that can help the company in making large amount of gains. Unilever has taken
environmental based initiatives and the company has been able to reduce the greenhouse
emission by that of 6 % for each individual customer (Lawrence, Andreas and Kevina 2019).
On people level, the company is working so that the deaths are reduced that takes
place on account of the poor sanitation. The company has tackled the health issues by
improving the nutritional value of the food products. The company has reduced the salt along
with the saturated fats in the products that can help in retaining the health of the people. The
company sells the products that have been ethically sourced that have helped the organization
in creating a positive impression on people (Murphy and Caitlin 2018). The company has
ensured that the employees work within an environment that helps in supporting the diversity
and the trust. It has provided the equal opportunities to the employees and the company does
not discriminate against the employees. It helps the employees in working to their best in the
various countries of the world. The company has defined the ethical behaviour for the
employees that have been useful in increasing the efficiency of performance of employees.

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Case Study 2: Triple Bottom Line of Nestle
Nestle has been successful in creating the shared value that has helped in augmenting
the profitability of the business. The company has created a positive effect on the society by
creating the happier lives for the individuals. It has helped in the developing of the resilient
communities and in stewarding natural resources of the planet. The corporate purpose of the
company is to enhance the quality of the life that can be instrumental in creating the healthier
future. The company has prioritized on the three areas of nutrition, water along with the rural
developed that has contributed to the sustainability of the firm. The value creation of Nestle
has been made possible with the help of solid foundation of the compliance and the culture of
the respect that has been imbibed in the employees of the company. The firm has been
committed to the environmental along with the social sustainability that has helped the firm
in making the profits within the framework of the competitive environment. The company
has provided the nutritional information on the packs that has inspired the people in leading a
healthier life. The company has created the initiatives that has empowered the parents and the
teachers in fostering the healthy behaviour in the children (Epstein 2018). The company has
supported the breastfeeding by the implementation of industry-leading policy that has helped
in marketing the breast-milk substitutes in a responsible manner. The company has been
successful in improving the farm economics among farmers who provide them with the
supply. The company has established the robust set of the guidelines that has helped the
company in the area of responsible sourcing of the materials. The company is working with
that of Earthworm Foundation that has been successful in engaging the suppliers (Camones,
Huerta and Elías 2017).
Case Study 3: Triple Bottom line of Walmart
The Sustainability Index was launched by Walmart in the year 2009 that has helped in
integrating the sustainability within the business of the buying and the selling of the

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merchandise. The company has been successful in eliminating 20 million metric ton of the
greenhouse gas from supply chain with the help of its policies. The company has partnered
with that of Environmental Defense Fund that has acted as a tool for the company that has
succeeded in creating the accountability. The company has implemented various kinds of
projects that has eliminated 18 MMT of the greenhouse gas emission by the end of the year
2015. The organization earns a great deal of profits as they have reduced the prices of the
products that has helped the people in saving the money that has helped them in leading a
better life. The company has been able to address the food loss and the waste which has
helped in delivering value for the business. The company has been successful in addressing
the fundamental challenges within world like the hunger. Walmart has launched the New
Reusable Bag Campaign that has been instrumental in reduction of the plastic waste and it
has increased the convenience of the customers. Walmart has rolled out new assortment of
the reusable bags which are made with the help of the recycled content that has already been
used by the customer. The company has also launched the Project Gigaton which is a
platform with the help of which the company has avoided the 1 billion metric tons of the
emissions from that of the global value chain by the end of the year 2030. The company has
carried out the partnerships with the NGO’s along with the suppliers that has contributed to
improving lives of the workers within the international apparel supply chain.
Implications of the Triple Bottom line initiatives of companies
Effect of Triple Bottom Line on Unilever
The Environmental and the Occupational safety performance measures of the
company have been assured since the year 1996 by the global providers. The company has
been able to reach 1.24 billion people with the help of the various programmes on the
handwashing along with the skin healing. The company has helped in reaching out to 1.24

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billion people by end of year 2018 and 653 million people were reached by taking recourse to
the on-ground programmes of Unilever. 16.5 million people has been able to get the access to
the toilet that has helped in ensuring the health of a large number of people (Lawrence,
Andreas and Kevina 2019). The Healing Project of Vaseline has been able to reach out to 4
million people that has helped the company in winning confidence of customers. The
company has been able to achieve the 2020 commitment by the end of the year 2018. The
company has been successful in reducing the emission of carbon dioxide by that of 52 %
from the year 2008. The company has advocated the policies that has helped in advancing
goal of Paris agreement. The company has taken the action against the risks of the climate
change that has facilitated the growth of their business. Unilever has reported 51 % increase
in the year 2018 that has been driven on account of its strong performance in the Asian
markets (Murphy and Caitlin 2018). The company has been able to make net profit worth of
9.8 billion euros in the year 2018 when compared to 6.5 billion euros in the year 2017 by dint
of the measures taken by the company that has helped in benefitting the people and the
environment. The results of the company is a reminder of the successful TBT measures that
have been taken by the company.
Effect of Triple Bottom Line of Nestle
The company has been able to take huge strides in protecting the planet that has
helped the company in making profits. 72 % of volume of the 14 priority categories of the
raw materials have been sauced in the responsible manner that has helped in taking care of
the environmental impacts. The company wants to achieve the no-deforestation goal with the
help of satellite monitoring coverage pertaining to the palm oil supply chain. The company
has emerged to become the premier international food company that has implemented the
satellite-based service (Kaput et al. 2015). The company has successfully made use of
cutting-edge technology that has helped in combining the radar along with the optical satellite

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imagery for the monitoring of changes within the forest cover. Nestle Purina within America
is working alongside with the 1000 farmers that has helped in offering protection to the soil.
The company has worked with the rice farmers within Louisiana and Texas that has helped in
catching the winter rains. Nestle has been awarded the RSPO certificate that has helped in
creating a positive effect on the planet. The company has empowered the farmers along with
the suppliers within the value chain that has helped in sustainable producing of raw materials.
The company has been able to create shared value that has helped in providing benefits for
the upstream farmers (Espinoza-Orias, Karen and Sofiane 2018). The company has been
successful in the generation of the farmer awareness pertaining to the dairy farming. Nestle
has empowered the direct vendors and propagated the benefits to the small-hold farmers with
the help of training. Nestle has been able to undergo organic growth of that of 3 % and strong
internal growth of that of 2.5 % that is the indicator of the successful sustainability initiatives
of company (Smith 2017). The total reported sales of the company has increased by that of
2.1 % to reach CHF 91.4 billion. The company has been able to bring about improvements in
the organic sales growth that have helped in the developing of the company.
Effect of Triple Bottom Line of Walmart
Walmart has been able to make considerable progress in relation to the Triple Bottom
Line that has helped it in offering protection to the planet. The company has reported a 6.1 %
reduction in the Scopes 1 and 2 greenhouse gas emission in the year 2017 when compared to
2015. Walmart has been able to make the advancements on the Project Gigaton goals with the
suppliers that has helped the company in reducing the adverse effects on the environment.
The 28 % of the electricity needs of Walmart are met with the help of the renewable sources.
In the year 2018, Walmart has been able to divert 81 % of the unsold products along with the
packaging from the landfills (Huchzermeier 2016). Walmart has also recycled more than that
of 430 million pounds of the plastic film along with the rigid plastics in the global arena. The

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company has also addressed the safety of the workers within the garment industry of
Bangladesh. Walmart became the founding member of that of Alliance for the Bangladesh
Worker Safety in the year 2013. The Alliance succeeded in making the significant progress
that includes 90 % completion of the high-priority remediation items in all the factories that
were affiliated with Alliance (Elder and Peter 2015). The total revenue of the company has
increased by that of 3 % that has helped it in reaching 514.4 billion. The company has been
able to generate $ 27.8 billion in that of operating cash flow.
Recommendations
Recommendations for Unilever
Unilever can take efforts for the mitigation of risk and ensuring the security in the
supply chain that can help in shaping the corporate behaviour of the organization. The
company can take recourse to the sustainable innovation that can help the company in taking
care of the people and the planet. Unilever can initiate the drip irrigation projects for that of
the soybean farmers that can help in saving water and bring about a reduction in need for the
pesticides. The company can make use of the factory eco-efficiency programs that can help in
saving a large amount of money for the company. It also can give rise to jobs that can prove
to be profitable in the long run. Unilever can also partner with various organizations that can
help in educating the customers regarding the ways of saving energy. It can help in boosting
the market share of the company and increase the sales of the company. The company can
make usage of self-esteem programs that can help in the promotion of the positive body
image. It can be useful in changing conversation around that of female beauty.
Recommendations for Nestle
Nestle can make a partnership with NGO like the Amnesty International that can help
the company in focussing on the area of the human rights. The international organization can

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help Nestle in putting an end to the child labour in the various farms throughout the world.
Nestle can make the human rights policies before they start working with the supplier (Bové
and Steven 2016). Communication is a crucial factor in its strategy and Nestle should be clear
in its intentions that can help in the growth of the company in the long run. Nestle can
support the Dietary Guidelines for the Americans that can help the company in reducing risks
of the chronic diseases. It can help in addressing the public health priorities that can help in
meeting the changing preferences for the customers.
Recommendations for Walmart
The company can set the science-based targets in relation to the climate emissions
that acn help the company in its survival in the future. It has been brought out that the
company has been instrumental in contributing to the suburban sprawl with the building of
large stores that are surrounded by the parking lots. The company should make the ambitious
targets that can align with global effort of keeping the global warming under control.
Walmart can support the clean energy policies that can aid in growth of Walmart (Henderson
and James 2016). It can help in taking the company in the next level and it can assist in
survival of the company. The company can take steps in conserving one acre of the priority
wildlife habitat for that of every developed acre of the current and the future footprint of the
company. The company can also work with National Fish and Wildlife Foundation that can
be useful in the preservation of the wildlife habitat. The company can also make efforts to
reduce the trafficking that can help in offering protection to the human rights.
Conclusion
Triple Bottom Line is indicative of framework that can help companies in laying
focus on social and that of environmental concerns. Unilever has made an alliance with
UNICEF that has improved the hygiene of a large number of people living across planet.

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Nestle takes care of the element of compliance that has helped the organization in creating of
a culture of the respect. Walmart has been successful in the elimination of 20 million metric
ton of that of greenhouse gas by taking recourse to the policies. Unilever can make use of
drip irrigation projects that can help the farmers in the saving of water. Walmart can offer
support to clean energy policies that can help in the company in surviving within that of the
competitive environment.

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