© DEC 2021 | IRE Journals | Volume 5 Issue 6 | ISSN: 2456-8880

Sustainable Procurement in Nigeria Using Triple Bottom

Line (Social Responsibility): A Literature Review
BASHIR GARBA.I1, ISA SANI MOHAMMED2, KHALIFA MUSA MUHAMMAD3
1
Center for Defence Procurement, Logistic and Supply Chain Management Air Force Institute of
Technology, Kaduna, Nigeria
2
Department of Civil Engineering, Nigerian Defence Academy, Kaduna, Nigeria
3
Department of Chemistry, Air Force Institute of Technology, Kaduna, Nigeria

Abstract- Sustainability using TBL is briefly applied regulatory, organizational, skills and the inherent risk
in this literature review. A comprehensive assessment aversion of the public sector, has been reported in the
of literature that are relevant to the study was works of Wilkinson et al., (2005) and Rolf’s tam
conducted with the very low research in Nigeria on (2013). Nigerian Government is in the process of
the TBL but globally available. The review revealed reviewing its public procurement act 2007 to provide
that no any record presently of use of sustainability solution to pressing issues that needs to be considered
in Nigerian contract process presently. On the other in the review for value for money and fitness for
hand, the system of sustainability is not adopted purpose and global with sustainability component that
therefore a TBL system can assist in building of a will assist in disruptive procurement.
structure that can be adopted based on social,
environmental and economic lines. In this paper The United Nations Environmental Programme
social emphasis is be placed to address our present (UNEP) defines sustainable procurement as a process
need and situation through analysis of existing in which organisations meet their needs to achieve
literature using contract document and information. value for money to generate benefits not just for the
The purpose of this paper is not only to show the organisation but to the economy and society thereby
importance or support the implementation of social minimising damage to the environment (UNEP,
line of TBL but to show its likelihood of adoption and 2015). Procurement can be regarded as sustainable
provide an overview of how it can be implemented when it corresponds with the ideals of sustainable
using the existing literature. In this regard, development (Walker and Brammer, 2007).
researchers and professional in Nigeria are
encouraged to pay attention on how TBL can In 1994 John Elkington coined what is known as triple
adopted to support our social responsibilities in bottom line (TBL). The initial or the first part of the
procurement activities. strategy is starting from a company profit the “bottom
line” of the profit and loss account. The second part is
Indexed Terms- Procurement, Sustainability, that the bottom line of a company “people account” is
Economy, Environment, Social Responsibility socially accountable on how a company has been over
its operations. The third is that the bottom line of the
I. INTRODUCTION company's “planet” account on how environmentally
accountable it has been. The TBL comprises: profit,
The concentration on sustainability and not the aspects individuals and planet. It looks to regard the social,
of sustainability has resulted to more attention to money and environmental performance of the
sustainability in all procurement in the world includes companies over an amount. TBL is a property
goods, works and services. This is critical because of connected strategy; the origin of sustainability has
procurement’s perception as a policy panacea and long existed since over a hundred thirty years ago from
continuous efforts to position procurement budgets to a plan called spacecraft earth according to George
work to enhance innovation, but the efforts has been (2009). TBL makes provision for a framework to
met with limited success (NESTA, 2012). Obstacles to measure business performance and success of the
its effective application of strategies, including organization 3 lines: social, economic and
environmental as declared by Goel (2010).

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Furthermore, TBL put forth the enlargement of an II. LITERATURE REVIEW

environmental agenda to integrate the social and
economic lines Elkington (1997). The literature review bestowed during this paper was
part of a bigger review carried on by Alhaddi (2015)
The TBL evaluates the sustainability of supply chains who tested that TBL may be a property connected
by incorporating the financial, environmental and strategy and additionally laid out that TBL is a
social aspects (Sapukotanage et al., 2018). Based on consistent construct in terms of continually
the literature reviewed by Alhaddi (2015) it showed referencing the social, economic and environmental
inconsistent usage of the property terms to show its lines Elkington (1997).
significance, other studies used property to primarily
talk over with the environmental line Yan et al., Huffington (2002) writes that the key idea” of TBL is
(2009). While some use the term in order to confer that “firms must listen to their stockholders and
with the social line Bibri (2008), whereas others use stakeholders. Those that might not have invested with
the term to talk about the three terms Marcus & cash within the company but clearly have an actual
Fremeth, (2009). investment in the air they breathe, the food they eat
and also the communities they board. More than 100
TBL lays equal level of importance and application of companies in America are seeking to redefine the
the three lines: which results to coherence and balance underside line moving from standard company
into the construct (Elkington, 1997; Epstein, 2008; accounting, to at least one that additionally includes
Harmon, Wirtenberg, 2009; Russell, Abdul-Ali, the social and environmental impact the companies
Friend, & Lipsky, 2009; Savitz & Weber, 2006). has which is known as the Triple Bottom Line.
Alternative property connected studies show
inequality within the degree of importance shared A neutral approach by Boston and Pitman (1984) also
within the 3 TBL lines. They lay a lot of stress on the make emphasis to new management strategies
economic line once bearing on sustainability and the innovation of Triple Bottom Line.
notion regarding its pertinence is restricted Collins and PricewaterhouseCoopers’s international chief
Konan (2007). executive officer survey (2002), shows 68 % of
responding CEOs agreeing that company social
This article contributes to the triple bottom line area. responsibility is significant to the profit of any
It uses passionate and original survey in order to get company. For a wonderful outline and important
the views and experiences of a wide range of suppliers, analysis of the supposed business case for ethics and
contractors and service providers, across diverse areas company social responsibility, was expressed by a
and sectors of the general public sector on social line. book by Lynn Sharp Paine, price Shift: Why
This paper qualifies, underpins and amends existing corporations should Merge Social and money
proof by looking to answer these questions: What are Imperatives to attain Superior Performance.
the most barriers that forestall the government from
capturing innovation through public procurement? Do In 2019 the World Bank through the Nigerian
different kinds of contractors experience these Universities Commission initiated a move for
barriers? The paper investigates the influence of TBL sustainable procurement environment and social
and alternative innovations on contractor’s standard with a mission of creating centre of
perceptions on social responsibilities. excellence in various Universities across Nigeria. The
project will enhance capacity building at various levels
By comparing with the procurement of off-the-rack of education but need various approaches toward
product for all-time low attainable worth, the improving the quality and standard of sustainable
procurement of innovation needs a larger level of in- procurement which a triple bottom approach can be
house ability Rothwell and Zegveld (1981). In the UK, one of the strategies.
a review for the cupboard workplace by inexperience
in 2010 noted that industrial skills were terribly
inconsistent across central government.

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III. SUSTAINABILITY environment and society (Ekiugbo and Papanagnou,

2017). Sustainable procurement has the potential to
Sustainability is all about balancing, that is meeting drive resource efficiency, manufacturing and ensure
present desires without hampering the well-being of socially and environmentally responsible practice in
coming generations (Kolawole and Idris, 2020). The the economy (Kolawole and Idris, 2020)
sustainable practice involves the incorporation of
economic performance, environmental issues and Sustainability means meeting our immediate wants
social aspects of the organization (Schaltegger and without compromising the power of generations in the
Burrit, 2014). Sustainable procurement can improve future to satisfy their own needs. In addition to natural
procurement practices and promote sustainability resources, we tend to further concentrate our effort
performance (Oyewobi et al., 2017). toward resources that are social and economic.
Property is not just environmentalism; actually, it is
Jazzman Daly’s measurement-based definition of the more than that. In most definitions of property, there
term yielded a lot of environmental exactitude to the are considerations for social equity and economic
strategy. A property society has to meet 3 provisions: development.
rates of utilizing of renewable resources should not be
more than rates of regeneration; the rates of utilization In the book of Savitz and Weber (2006) it was stated
of resources that are non-renewable should not be that enterprises faced with environmental, economic,
more than the speed at which the sustainable and social changes within the world and property
renewable substitutes are developed; and the rates of applications are increasing in the business world. They
emission pollution should not be beyond the also stated real issues that enterprises face and
assimilatory capability of the atmosphere Elkington innovative solutions coming out of the property. Ho
(1997). From the spacecraft earth plan like property and Taylor (2007) recommend that enterprises in the
society, Santos and Filho (2005), the authors observed USA and Japan have studied the scope of TBL reports
the accord of those concepts with regard to society and which concluded that the scope of TBL reports of
in balance with its surroundings. Japanese large-scaled enterprises operating in
production business has a low level of profit and low
In addition, property was observed as a basic and level of liquidity is at the next level.
sophisticated strategy that facilitates the balance of
many factors for the world to repeatedly exist Aras and Wang and Designer (2007) came up with
Crowther (2009). In its simplest type, property means “Sustainability optimization” which supports the
a worth and a belief of the improvement and development of property in environmental, social, and
conservation of the natural atmosphere Shrivastava & economic areas wherever TBL is applied. It adds
Hart (1992). Many definitions of property were social and environmental prices and values into
reviewed within the literature, however they differed economic activities to support management selections
slightly from one another According to Dyllick and by mistreatment quantitative models. Fauzi et al
Hockerts (2002), and property represents the social (2010) recommend that TBL ought to be determined
group evolution and development within the flush and by money, social and environmental components as a
the more leisurely world wherever the natural property and company performance.
atmosphere and cultural attainments are reserved for
future generations. Additionally, to benefit future Hernádi (2012) aims at suggesting how accounting
generations, the property delivers price and money will fulfill property criteria as a business world
gains within the gift. language and information of supply. Additionally, it
interprets the “going concern” principle which is the
3.1 Sustainability in the Literature most vital principle of accounting, by analyzing totally
Sustainable procurement focuses on how firms can use different approaches for company property. Hollos et
sustainability measures in sourcing and purchasing al (2012) checked the impacts of property Provider
decisions to reduce the social, environmental, and Companies primarily based on TBL. They surveyed
economic impacts of a firm’s activities on the corporations in Western Europe and concluded that

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property provider cooperation company’s impact commonplace accounting with similarity to those in
positively on their social, environmental, and money accounting.
economic performances. Merriman et al., (2012)
recommend that there are studies concerning Mintz (2011) reported that organizations initiate Key
managers at a high level and analysis attitudes of Performance Indicators (KPI) or quantitative measures
managers at a medium level against TBL. They connected to their own goals, missions, and neutral
concluded that managers at a medium level have more expectations. Rogers and Hudson (2011) cautioned
interest in environmental initiatives if they are that whereas businesses would like to input their social
supported by giving them incentive premiums. and atmospheric impacts; there is a need to put the
realities of the economic environment into their
Henriques and Richardson (2013) stated, concerning environment and policy. According to Slaper and Hall
the inclusion of the TBL idea initiated by John (2011), the difficulties of golf stroking the TBL into
Elkington in 1994 into literature. They made a case for an application are in relation to the measuring of social
TBL as a wonderful and comprehensive trope and and ecological classes. However, the issue is finding
additionally contend that TBL encourages several applicable knowledge and determinants a project or
company activities by speaking concerning social, policy contributes to property. An issue with the triple
environmental, and economic issues of TBL. Glavas bottom line is that it is difficult to check individuals
et al., (2014) analyzed the market mentality of the and planet accounts in terms of money and the way the
businesses applying TBL and as part of achieving their profit account is measured. Therefore, the 3 separate
missions and goals. They concluded that cooperation accounts cannot be extra or combined and should be
and companies applying TBL are clear in their seen on an individual basis. The figure one 1.0 show
method; focused regarding cooperation advantage not the property line of the TBL.
competitive advantage, and deliberately produce new
markets that alternative corporations can even enjoy.
Ralston et al., (2015) analyzed TBL of company
responsibilities in social, economic, and
environmental issues using BRIC (Brazil, Russia,
Asian country, and China) countries as a basis.

A method of modification during which the direction

of investments, exploitation of resources, the
orientation of technological development, and
institutional modification enhance each current and
future potential to satisfy human wants and
aspirations.
Source:
In essence, property development is concerning five http://www.thwink.org/sustain/videos/DuelingLoops/
key principles: fairness and equity; take care of our index.htm
surroundings; quality of life; participation and
partnership; and respect for ecological constraints. Figure: 1.0

Regarding the implementation of TBL, Adams et al., The atmosphere is shielded to preserve essential
(2004) reported that there are no usually or wide scheme functions and to produce for the eudemonia of
accepted accounting metrics or standards to measure generations in the future. Policies regarding
social or environmental performance. Mintz (2011) environment should be integrated with the goal of
stated that whereas attention of managers to the social policy. Additionally, it ought to be an improvement
and environmental impacts of their organizations is within the general quality of life and not simply
hyperbolic. It is troublesome to come up with financial gain or growth.

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In today’s context, in step with Michael (2014) 3.2 Economic Line

business entails attention to such problems as global The economic line of TBL framework means the
climate change, corruption, rule of law, the direction impact of the organization’s business practices on the
of ladies, human rights, consumption and provision of financial set-up (Elkington, 1997). It relates to the
chain practices. On the opposite hand, corporations are potential of the economy collectively of the
recognizing that grappling global climate change subsystems of property to survive and evolve into the
suggests that operating towards goals of zero longer term so as to support generations in the future
emissions, waste and discharge, mistreatment (Spangenberg, 2005). The economic line ties the
measures that may additionally scale back prices, expansion of the organization toward the growth of the
minimize risks and increase resilience. Major economy and the way it will contribute to support it.
international corporations are thus coming up with In alternative words, it concentrates on the value
sensible metrics and standards to assist and inculcate provided by the organization thereto encompassing
these principles. These property principles serve to during a manner that prospers it and promotes for its
optimise their opportunities and to reduce the adverse capability to support future generations.
impact their core operations wear the atmosphere and
also the communities and economies in places Enterprises progressively faced oppression from the
wherever they operate. society to take care of social responsibility and
enterprises that solely have profit functions and not
The World Economic Forum’s study amplifies a lot of purposes of service to the community that had lower
integrated grasp of business property. From a network level of success Eren and Eker (2012). Social company
of specialists in several fields, it provides a foundation property is explained at intervals neutral and
for company leaders to follow. The world community legitimacy theory in accordance with neutral theory.
adopts property development in (1979) and also the 1st World Health Organisation is related with enterprise
World Climate Conference parades the science of that derives profit or suffers injury from enterprise,
global climate change in (1987). City Earth Summit whose rights are taken into thought or neglected as
rallies the globe to require action and adopt Agenda outlined by stakeholders. This theory needs to clearly
211993 Convention on Biological Diversity which define enterprise operations on the stakeholders. In
puts the preventative principle to figure in (1997). The alternative words, it is needed to contemplate the
urban centre Protocol takes the primary step toward interests of all stakeholders, not solely the interests of
ending dangerous global climate change in (2000), enterprise owner and shareholders Hillman and Keim
Sustainable Development Goals, social justice meets (2001). Legitimacy theory asserts that price system of
public health & environmentalism (2006). Economic any unit comprising the society should be in line with
property communities around the world are willing to the value system of the society. Consequently,
maintain their independence and have access to the enterprise operations are made legitimate after they are
resources they need and money to satisfy their wants. associated with the society and accepted by them
Economic systems are complete and activities are Suchman (1995). Corporate property formed client
offered to everybody, like secure sources of living. anticipations and alternative market dynamics needing
World Health Organisation have access to sufficient investments of enterprises during this space. So,
resources in order to keep their families and property became associate integral half of enterprise
communities healthy and secure. The absence of a methods and operations which facilitate all these
rigid framework for business and property, bestowed developments as stated by Tuna and Besler (2015).
a singular challenge within the literature: the Considering the selection of stakeholders; the duty of
employment of the word property appears enterprises to intimate their stakeholders to diversify
inconsistent. In step with some studies including the the problems of information. Presently, stakeholders
economic line whether or not severally or in assess not solely money performance but additionally
conjunction with the opposite two lines are Collins et environmental and social performance. In this regard,
al., (2007) and Kirchgeorg et al., (2006). company performance is outlined because of the joint
analysis of social, economic, and environmental
performances. Impacts of those 3 dimensions on one

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another ought to be measured by the enterprises its efforts on all stakeholders. Enterprise ought to be
bilaterally in order to modify the property and targets developed in a company that society can easily access.
should be set for company sustainability by taking Communication between enterprise managers, staff,
such dimensions into thought. and society ought to be explicit and honest (Schroeder
and De Noble, 2014).
The approach of joint analysis of social, economic,
and environmental performances that are necessary for Environmental Bottom Line (Planet) the
company property or business is outlined as “Triple environmental dimension of the TBL framework is to
Bottom Line -TBL”. In accordance with TBL, the direct next generations to utilization that cannot
associate enterprise will maintain its company endanger environmental sources Arowoshegbe and
business or property and improve its corporate Emmanuel (2016). Activities of the enterprise that do
performance as long as with efficiency it uses social, not offer any injury or harm to the atmosphere ought
economic, and environmental sources by considering to shield natural resources for future generations with
their relations with one another Elkington (1997). sustainability Aytaç (2016). Life quality of animals
and plants, protection of human health, protection of
Economic Bottom Line (profit) economic dimension air, water, and soil quality as well as biological
of the TBL framework defines the impact of an selection are at intervals the scope of environmental
organization’s operation application on financial set- property Erguden and Çatlıoglu (2016).
up according to Alhaddi, (2015). The economic
dimension is centered on economic price and 3.3 Social Line
associate’s growth of the business with the expansion The social aspect is concerned about the welfare of the
of its economy Arowoshegbe and Emmanuel (2016). people regarding education and charitable causes
The economic dimension is connected to the capital of amongst others (Engardio, 2007). The social line of
the enterprise and emphasizes that capital should be TBL means conducting helpful and truthful business
managed with efficiency. Enterprises ought to each activities to the labor, human capital, and to the
offer a high level of earnings to their stakeholders and community Elkington (1997). The concept is that
avoid suffering money issues so as to modify their these practices offer price to society and “give back”
economic property Tum (2014). Profit is used not to the community. Samples of these practices could
solely for facultative study and property enterprise but embrace truthful wages and provide health care
for providing profit to the society Schroeder and De coverage and other social responsibilities. Apart from
Noble, (2014). A profitable business contributes a lot the ethical facet of being “good” to society, social
of profit to society by ushering in cheaper products and responsibility will have an effect on the performance
services of higher quality. and property of the business. The social performance
concentrates on the interaction between the
Social Bottom Line (people) social dimension of the community and also the organization and addresses
TBL framework characterizes the execution demand problems associated with community involvement,
of applications that are helpful and truthful to human worker relations, and truthful wages Goel (2010). The
capital, labor, and society. The Journal of Accounting typical example of a social line in Nigeria is the
and Finance (2017) reported that the mental object of support the contractors, consultants, and service
social responsibility by the business adversely affects providers can give to the immediate community which
the property and performance of that business. Recent can save life and property in road maintenance and
studies show that the execution of social responsibility repairs in all parts of the country where a company is
increases the prices of the enterprise. In short, social situated or doing business.
performance is concentrated on the relationship
between community and enterprise, associated with 3.4 Environmental Line
social participation, the relationship among staff, and The environmental aspect is the most crucial of the
truthful wages Arowoshegbe and Emmanuel (2016). three aspects because everything depends on the
An enterprise that has the associated aim of following earth’s resources (Correira, 2019). The environmental
the TBL technique ought to think about the impact of line of TBL means partaking in practices that do not

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compromise the environmental resources for the next 4.1 TBL within the Literature
generations. It entails the economical use of energy Unlike property, there's significantly less inquiry on
recourses, reducing greenhouse emissions, and Triple Bottom Line in Nigeria. The main target of the
minimizing the ecological footprint, etc. Goel (2010), studies within the relevant literature is all in
the social facet of TBL, environmental initiatives consideration of accounting and finance to structure
impact the business property of the organizations. behaviour. Hidayati (2011) carried out a qualitative
Associate analysis by Kearney (2009) was conducted study to know the extent of utilizing the TBL approach
on ninety-nine sustainability-focused organizations in CSR programs within the organization. Therefore,
across eighteen industries to look at the impact of Ho and Taylor (2007) carried out another empirical
environmental efforts on the performance of the research on TBL reporting employing an approach that
organization. The industries within the analysis range is quantitative in nature in the research. The aim of the
from automotive, technology, chemical to food, retail, research was to look at the limit of TBL reportage and
media, and business. The analysis amount was for 6 to gauge how economic, social, and environmental
months and also the analysis methodology aimed problems are reported. Goel (2010) did another
toward determining whether or not organizations with inquiry on TBL. The objectives of Goel’s qualitative
property practices have a lot of probability to resist the research were to check the construct of TBL and its
economic downswing. The analysis disclosed that in benefits and to research the link between TBL and
the present economic downswing, organizations that property development and come up with a comparison
are engaged toward protecting the atmosphere and between the TBL indicators and also the property
social well-being of the stakeholders by adding price reportage pointers. Despite the shortage of serious
to the shareholders have performed better than their analysis on TBL, the studies all have observed the
business peers financially. The money advantage has economic, social, and environmental aspects at the
resulted from reduced operational prices such as same time. Figure 2.0 showing the analysis of TBL.
energy and water usage and hyperbolic revenues from
the event of innovative inexperienced merchandise
Kearney (2009). The environmental line also can
protect the community from natural disasters and
improve productivity in the agricultural sector and
other sectors.

IV. TRIPLE BOTTOM LINE (TBL)

The TBL helps to recognize the standing of the

business in the economy (Gupta et al., 2020). The TBL
may be a clear manifestation of the balanced book it
lays the identical basic principle: what you live is what
you get, as a result of what you live is what you are
probably to listen to, only if corporations live their
environmental and social impact can we have
organizations that are socially and environmentally Source: Wisconsin’s property Management
accountable. Corporations and organizations are
powerful entities. Although they need the ability to Figure 2.0
hurt within the pursuit of profit; companies and
corporations have even a lot of potentials to try and do 4.1.2 People
well. This is company social responsibility (CSR) and People considers associate worker, the labour applied
it is hastily turning into a necessity within the company during a companies’ work, and also the general
world. community wherever a company will do business.
Otherwise, to seem at “people” is, what proportion
will an organization profit society? A triple bottom

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line company pays truthful wages and embarks on bottom-line and long-term sustainability (Babatunde,
steps to confirm humane operating circumstances at 2019). Cooperate Social Responsibility is outlined as
provider factories. Triple bottom line corporations company initiatives that address social considerations,
build an attempt that will “give back” to the together with pollution, natural resources depletion,
community. accident prevention and control public health, and also
what the poor want. A company’s CSR activities are
4.1.3 Planet measured by the triple bottom line, a business
In the TBL the planet piece indicates that a company approach, that considers environmental, social, and
tries to lower its ecological footprint to the utmost money performance. Analysis by the University of
quantity attainable. These activities can embrace Wisconsin’s Property Management shows that in
reducing waste, finance in renewable energy and corporations that grade CSR, the staff is 16 % a lot of
managing natural resources. An example is the productive and morale is 50% higher. Larger company
investment of Apple heavily in environmental property performance is additionally related to 25-
property. These efforts have nudged various college 50% reductions in turnover.
giants like Goolge and Facebook to embrace lots of
renewable energy sources in order to power facilities. In Corporate Social Responsibility (CSR)
procurement is actually, concerning getting authorities
4.1.4 Profit to understand the economic, social, environmental and
Business pursues cash profit; triple bottom line equality influences their activity, increasing the
enterprises view it together as an element of a business positive outcomes and minimizing the negative
set up. Property organizations and companies outcome. An example of an advanced strategy used in
additionally acknowledge that profit is not against analyzing micro environmental external factors is a
people or planet. In 2016, Swedish furnishings giant typical example of how procurement evaluation is
IKEA reported sales of $37.6 billion. The same year, changing and how changes can be made. Table 1.0
the company made profit by utilization of waste into a STEEPLE analysis
number of its standard merchandise.
FACTOR ANALYSIS
4.2 Advantages of the Triple Bottom Line
Socio- How might changes in attitudes, or
The triple bottom line has been known for years,
Cultural other trends impact the expectation of
events just like the 2008 cash crisis, the BP oil spill,
customers, suppliers, and other
associated international temperature change and
stakeholders
nearly constant spotlight on company ethics and
Technological The impact of technology in the form
company social responsibility. The profit and success
of materials, innovations, or working
of company property initiatives extraordinarily depend
methods that can impact the
on a talented employee that is responsive to the tasks
organization’s operations
that will make the triple bottom line to be from theory
to reality. This employee ought to have specialised Economic The underlying changes in the micro
information of ecology, accounting, and scientific (inflation, unemployment, interest
discipline however as leadership skills and rates, currency value) and micro
additionally the potential to use systems thinking to (changes in cost and supply factor)
create strategic business selections. Property is the economy
future and with this distinctive mixture of experience Environment The impact on waste and the
and skills, property management professionals will al environment and the need to comply
build a number of the foremost prosperous triple with environmental standards
bottom line companies within the planet. Source: Andrew Rose (2016) modified by Bashir
Garba (2018)
4.3 What is CSR?
CSR is a strategic practice to the success of 4.4 Company Social Responsibility in Nigeria
organizations because it contributes to a healthy

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The CSR activity in some hand-picked companies was Cost Costs and prices including terms and
investigated on a review of 250 construction mechanisms
companies’ profiles. To research whether or not or not Innovation Continuous improvement for the
they need the concept or conducted any social organization e.g. to costs reduction, increase
responsibility within the past year of doing business in value, or create competitive advantages
Nigeria and to know their perception level on CSR. Source: www.cips.org
The review shows solely 10% of the companies out of
250 companies have done any Company Social Nigeria will do the same as a result of the large sum of
Responsibility in the past and their level of money going to contract awarded to companies that do
commitment to CSR is negligible once it's compared not benefit the community. Through the infrastructural
with the general public wants and contract executed by development provided by the government which
these companies. companies use during the contract and because of the
character of activities within the construction site like
The review of current analysis method was the movement of significant heavy-duty vehicles
additionally conducted which shows clearly that the which destroys our roads; generation of waste; and
current policy is not in line with TBL based on the creation of various emissions of assorted gases to the
provisions of section 16, section 23 and section 30 of community. The getting of these companies to show
the public procurement act of Nigeria 2007 and also their responsibility and to contribute to society and
the standard bidding documents also shows the need make an impact that can assist them in future contract
to benefit from social responsibility evaluation criteria applications will make things better. Currently, there
for value addition and value chain. is no policy is presently offered to guide this important
strategy. To administer a good moral procurement in
In terms of company social responsibility, The Nigeria we most get companies to be accountable in
Scottish Government works arduous to enter the ideals ending their duties and contribution to their country.
of accountable business. The Scottish Parliament has
legislation institutionalise the need of company Table 3.0 Way of achieving success on companies’
seeking for a government contract to go with a variety social responsibility
of ‘responsible business’ criteria, progressing to
Ways Output Outcome
enhance the ‘social’ dimension of growth of business.
The improvement and research in procurement and Prescribes Relies on Defines the
the achieving result to be
supply chain management has increase the level of
methods/ set levels of achieved by
implementation of various models as part of
standard performanc the
continuous improvement which may relate to the e, procurement
subject of our discussion during the use of TBL for responsibili
example the RAQSCI model in table 2.0 give a detail ty, and
of how best procurement process should be as an achievemen
innovation in an order importance. ts
Relies on Part of Define and
• RAQSCI Model the solicitation identify the
REQUIRE CONCERNED WITH government documents social
MENT policy requirement responsibilit
. y projects
Regulatory Complying with laws and regulations that can
Assurance The availability and accessibility of products complement
of supply and services when they are needed government
Quality Consistency and fitness for purpose of activities,
products and services contractors
then device
Service The way in which products and services are methods
supplied and support activities

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/materials, Thus, no effort is formed on the adoption of TBL

etc. to whereas alternative international corporations in
achieve a Nigeria have started implementing half of the
solution environmental and social aspects. As indicated in the
Compliance Can be Can be study findings, the corporations or companies that
base geared geared to the have already embraced CSR on their own indicates
competition toward achievement that relationship exists between TBL and CSR. Most
records of of KPIs procurement literature has not examined company
achievemen
CSR practices in Nigeria, whereas very little analysis
t and proof
to expand the company’s issues to social issues has
of social
been administered. It had been thus the intent of this
responsibili
ty study to know however the adoption of social
Award to be Award Award responsibility practices on how CSR will influence
not only linked to linked to Nigerian development and to hunt for a review of state
based on technical standard and policies to include CSR. This is to be suggested as a
lowest score on quality criterion for analysis of bids to help government in
evaluated CSR control with infrastructural development and maintenance of our
bid but also CSR as value roads that all the businesses enjoy throughout
CSR addition. execution of contracts in varied states of the
Source: Field survey 2018 federation. This paper encourage scientist to conduct a
lot of analysis on triple bottom line. Triple Bottom
CONCLUSION Line (TBL) looks at pointing social and environmental
impacts coming out of companies or corporations
Sustainability is outlined as fulfilling the needs of processes on economic performance to fulfil this task
these days while not ending the likelihood of and create advancement for these impacts. In line with
accomplishing the requirements of future generations. the plan behind TBL, enterprises that have semi-
This method tries to keep up the existence of permanent targets of action are needed to fulfil wants
businesses in present market conditions and rearranges of the society.
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