The Triple Bottom Line Concept in Sustainable Marketing Mix
Activities of Food Industry Enterprises
TOMASZ TROJANOWSKI
Department of Management
Jan Kochanowski University in Kielce
Żeromskiego Street 5, Kielce 25-369
POLAND
Abstract: The concept of Triple Bottom Line (TBL), plays a key role in transforming manufacturing
enterprises into sustainable economic organisations operating in accordance with the principles of sustainable
development. Due to the theoretical and cognitive gap identified by the author, the concept has been referred to
the marketing mix of food industry enterprises functioning in the sector of economy, which is characterised by
dynamism and constant increase of value. The article includes the aim of the study, the research hypothesis, the
research problem and presents the research methods used. The aim of the study is to identify and determine the
activities undertaken by food industry enterprises in relation to the components of the marketing mix, i.e.
product, price, distribution and promotion mix subordinated to the Triple Bottom Line concept. The article is
theoretical and empirical in nature and concludes with a summary that includes recommendations for future
research directions.
Key-Words: Triple Bottom Line concept, sustainable marketing mix, food industry companies
Received: September 28, 2021. Revised: June 5, 2022. Accepted: June 23, 2022. Published: July 25, 2022.
1 Introduction
Food production, apart from ensuring raw
materials for production in the form of agricultural
crops, additionally requires guaranteeing various
kinds of raw materials - water, energy, fuels and
other goods provided by the natural environment
[1]. Exploitation of the Earth's natural resources
entails its degradation. Food production is
accompanied by emission of gases and dusts that are
produced and emitted during production processes,
production of industrial wastewater, generation of
organic vegetable waste and packaging waste [2-3].
In addition, negative effects may include noise or
vehicular traffic intensity caused by the distribution
activity of the enterprise. The indicated activities
contribute to the deterioration of the state of the
natural environment and the quality of life of
societies. Due to the existing threats, there is a need
to counteract these negative practices. One of the
effective ways to minimise the existing problems is
to implement the idea of sustainable development in
food industry enterprises [4-5], which takes into
account the concept of Triple Bottom Line - TBL.
2 The Triple Bottom Line Concept
The achievement of financial targets by food
companies is the main objective of these companies.
Manufacturing food products and directing them to
the FMCG (Fast Moving Consumer Goods) market
is supposed to provide the organisation with sales
profits. Such behaviour of manufacturing companies
is a natural practice and does not raise any major
objections. However, the question that needs to be
asked is whether the presented course of action
balances the economic goals of the enterprise with
environmental and social goals? Figure 1 presents
a simplified production process leading to product
sales.
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.116
Tomasz Trojanowski
E-ISSN: 2224-2899
1296
Volume 19, 2022
The functioning of production enterprises, which
include food industry enterprises, is focused
primarily on achieving profits from sales of
manufactured products and on increasing market
shares. Seting goals can be realised by means of
various production, distribution or sales and
marketing activities. Business undertakings
commenced by food producers arouse fears and
concerns among the public opinion due to the
interference in the natural environment and the
quality of life of societies.
Fig. 1: Production and sales of products
Analysing Figure 1, one can notice the lack of
activities covering environmental and social aspects.
The simplified production and sales process starts
with the purchase of materials and raw materials
used in production processes. The next third stage is
the availability of various types of goods and assets
with which the company will be able to proceed to
the physical production of the product. For this it is
necessary to guarantee technical and technological
means in the form of machinery and equipment with
which the product will be made. The final stage is
the sale of the products. This stage is aimed at
achieving financial benefits for the company. Figure
1 indicates only one of the three aspects of the TBL
concept, i.e. the economic aspect omitting the
environmental and social aspects. The Triple
Bottom Line concept changes the traditional way of
doing business of manufacturing companies into
a sustainable business with environmental and social
considerations.
In the literature research conducted by the
author, it appears that the concept of TBL is
concerned with three aspects namely profit, people
and planet [6-8]. The set of factors presented should
be applied to the activities of enterprises as a set of
fair business practices involving labour, society and
the environment in which the enterprise operates [9-
10]. The TBL approach thus encompasses the
financial goals of the enterprise achieved from
human labour, the environmental and social goals
that accompany the productive activities of
enterprises. Figure 2 shows the graphical form of
TBL.
Fig. 2: Triple Bottom Line
When leading a discussion on TBL, it is important
to clarify what activities are included in the triad of
objectives by profit, people and planet -3P. In Table
1.
Table 1. Triad of 3P objectives
PROFIT
PEOPLE
PLANET
- "green"
jobs,
- pure
technology,
- sustainable
enterprise
status,
- customer
acceptance
and
recognition
- respect for
rights of
employees,
- fair pay,
-guaranteeing
health and
safety at work,
- not employing
children,
- reducing
emissions of
harmful gases
and substances,
- reducing the
production of
industrial waste
water
- reducing the
generation of
packaging and
post-production
waste,
- the rational
use of raw
materials and
production
materials,
- recycling of
packaging
The characteristics defining the triad of objectives,
presented in Table 1, point the way for
manufacturing organisations to change their
behaviour to be more socially and people friendly,
while achieving their financial goals.
The Triple Bottom Line concept does not
contribute to weakening the market position of
Economic
( PROFIT)
Environmental
(PLANET)
Social
(PEOPLE)
Production
planning
and
execution
I
Product
sales
II
Technique
and
technology
III
Availability
IV
Materials
and raw
materials
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.116
Tomasz Trojanowski
E-ISSN: 2224-2899
1297
Volume 19, 2022
a company or to slowing down its development
[11]. Lawson and Beckmann [12] argue that TBL
emphasizes that everything that is conducted within
the business system must be compatible with
broader social and environmental systems. From the
point of view of the contemporary consumer goods
market it is even a chance for development and
strengthening the position on the food products
market. Consumers' acceptance of the
implementation of sustainable production activity
by food industry enterprises, which results in
environmentally and people-friendly products,
evokes recognition and respect for the enterprise on
the part of buyers. A necessary condition for the
transformation of the enterprise into a sustainable
organization is the change of the marketing strategy
to a sustainable marketing strategy [13-14].
3 Essence and Importance of
Sustainable Marketing
The concept of sustainable marketing, including
marketing mix, is a relatively new and not fully
recognized field of knowledge, which is
increasingly implemented in production and service
enterprises, while transforming these enterprises
into sustainable organizations. In contrast to
traditional marketing [15] focused on market
success without regard to the environmental and
social environment of the enterprise, sustainable
marketing precisely focuses on these values.
In the literature, sustainable marketing is also
referred to as "green" marketing and is defined as
activities that lead to the satisfaction of human
needs and desires while minimizing environmental
damage [16]. Calvo-Porral [17] showed that
sustainable marketing integrates environmental,
social and economic issues into marketing activities
and strategies. Another definition indicates that
sustainable marketing refers to a comprehensive
marketing development that includes environmental,
ecological and social marketing [18]. Fuller [19]
defined sustainable marketing as "the process of
planning, implementing, and controlling the
development, pricing, promotion, and distribution of
products in a manner that satisfies the following
three criteria: (1) customer needs are met, (2)
organizational goals are attained, and (3) the process
is compatible with ecosystems". Belz [20] defines
sustainable marketing as an act of building and
maintaining sustainable relationships with
customers, the social environment, and the natural
environment. Sustainable marketing is defined as
the process of creating, communicating and
delivering value to customers, taking into account
environmental and social aspects [21-22]. Kumar,
Rahman and Kazm [23] emphasize the importance
of building long-term relationships with customers
that benefit not only the company but also society
and the environment. In this view, it can be seen that
people and the environment become the most
important.
Turning to the essence of the sustainable
marketing mix, it should be pointed out that it
includes four instruments of marketing influence on
customers - sustainable product [24-25], sustainable
price [26-27], sustainable distribution [28-29] and
sustainable promotion mix [30]. Proper management
of marketing mix elements by managers is
associated with achieving not only financial
benefits, but also social and environmental benefits.
Regardless of the interpretation of the terms, it
should be pointed out that the essence of sustainable
marketing and marketing mix is concern for the
environment and welfare of societies while
achieving financial satisfaction by the enterprise. It
should be added that the main marketing activities
of food industry enterprises focus on four
instruments of marketing mix, i.e. product, price,
distribution and promotion mix. The Triple Bottom
Line concept discussed in the article refers to
sustainable marketing mix activities, which provide
further basis for empirical considerations.
4 Research Methods
The empirical part of the study was prepared on the
basis of conducted research in food industry
enterprises operating on the Polish market.
The aim of the study is to identify activities in
the area of sustainable marketing mix of food
companies, based on the Triple Bottom Line
concept.
In addition to defining the purpose of the
research and identifying ways to achieve it through
the collection, analysis and processing of secondary
and primary data, a research hypothesis was
included:
H: Food industry companies are undertaking
sustainable marketing mix activities, but these
ventures are not fully in line with the Triple Bottom
Line concept.
The following research problem was identified in
the course of the analyses:
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.116
Tomasz Trojanowski
E-ISSN: 2224-2899
1298
Volume 19, 2022
Are and which marketing mix activities being
implemented in line with the Triple Bottom Line
concept?
In the conducted research, the interview method
was used, namely CATI (Computer Assisted
Telephone Interview), and CAWI (Computer
Assisted Web Interview), in which the respondent
was asked to fill in a questionnaire in electronic
form placed in an Internet application. The author of
this article also planned to use the method of
personal interview conducted in the offices of
enterprises, but due to sanitary restrictions caused
by the COVID - 19 pandemic this method of
research was not applied.
Information on the implementation of the
research study is also complemented by an
indication of the tool with which the information
was collected. The tool used in the study was
a research questionnaire consisting of two parts and
containing a structured list of questions. The first
part included questions about environmental
aspects, while the second part of the questionnaire
dealt with social aspects.
The interview as a method of collecting
information in scientific research is carried out
strictly according to a previously prepared
questionnaire. The characteristic element of this
method is the interview questionnaire, which is used
to standardise and order the questions. The
questionnaire interview as a research tool involves
personal contact with specific individuals in order to
provide by them appropriate answers to the
questions in the questionnaire. The uncategorised
interview, on the other hand, is conducted in a
casual manner in which the researcher has full
freedom to conduct the interview with the research
objective in mind. The uncategorised interview
allows for the collection of qualitative data. A
seven-point version of the Likert scale [31] was
used in the study to increase the accuracy of the
measurement:
1- definitely not
2 - no
3 - rather not
4 - no opinion
5- rather yes
6 - yes
7 - definitely yes
The survey was conducted on a random sample of
350 enterprises. The percentage of responses
obtained was 25.4%, representing 89 enterprises.
The research was conducted between August and
November 2021.
5 Analysis Results
The primary data obtained during the research
study, allowed statistical analysis to be carried out.
The chi-square test formula [32], which has the
form:
(1)
where:
Oi - measured value,
Ei - the hypothesis-driven theoretical value
corresponding to the measured value,
i - standard deviation,
n - number of measurements
A number of statements evaluating the use of the
TBL concept in sustainable marketing mix activities
of food industry enterprises were evaluated.
Regarding the first element, i.e. the product, the
results of the conducted research indicate that
companies take into account the TBL concept when
creating food products. Figure 3 presents the results
of the research in this area.
Fig. 3: Use of the TBL concept in the development
of sustainable food products
The analysis confirms that a statistically significant
majority of companies rather yes (53.85%; n=48)
and definitely yes (32.69%; n=29) take
environmental, social and economic aspects into
account when creating food products. The concept
of TBL in the creation of sustainable food products
0,00%
10,00%
20,00%
30,00%
40,00%
50,00%
60,00%
2456
6,73% 6,73%
53,85%
32,69%
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.116
Tomasz Trojanowski
E-ISSN: 2224-2899
1299
Volume 19, 2022
is not taken into account by(6.73%; n=6) of the
companies surveyed. The same percentage of
respondents (6.73%; n=6) has no opinion on this
issue.
Another element of the sustainable marketing
mix analysed is price. This element, besides the
profit for the company, should also include all the
costs that have been incurred by society and the
environment during the creation of food products.
The pricing decisions of food producers should also
take into account the concept of TBL. Sustainable
pricing of products is not an easy task because the
price of a product should include not only the
producer's financial input incurred in production,
but should also take into account the environmental
and social costs associated with the processes of
producing, selling and disposing of expired or
damaged food products. In addition, the difficulty of
setting sustainable prices is exacerbated by the
perception that sustainable products must cost more
because their production and sale involves
environmental and social aspects that entail
additional expenditure. The graphical interpretation
of the results obtained is presented in Figure 4.
Fig. 4: Including real social, environmental and
economic costs in product prices
The research indicates that enterprises rather not
(34.62%; n=31) and definitely not (55.77%; n=49)
do not include in product prices the actual social and
environmental costs that accompany the production
of food products. These enterprises represent
a statistically significant majority (p<0.001).
Whereas (9.62%; n=9) respondents do not have a
task in this matter.
Conducting further analysis on the use of the
TBL concept in the different elements of the
marketing mix, distribution should be pointed out.
Figure 5 shows the graphical form of the research
results achieved.
Fig. 5: Consideration of TBL concepts in food
distribution processes
Surveys indicate that companies rather yes
(67.31%; n=60) and definitely yes (19, 23%; n=17)
consider the concept of TBL in order to protect
societies and the environment from the negative
impacts of distribution, while of course taking into
account the economic objectives of the company.
These companies represent a statistically significant
majority (p<0.001). The concept of TBL in food
distribution processes is not taken into account by
(13.46%; n=12) companies.
The last fourth element of the marketing mix to
be analysed is the promotion mix. Figure 6 presents
the research results achieved.
Fig. 6: Use of sustainable media, message form and
content of promotional messages taking into account
the TBL concept
The food businesses surveyed rather yes (73.08%;
n=65) and definitely yes (11.54%; n=10) intend to
use sustainable media, forms of communication and
content of promotional messages. These
organisations represent a statistically significant
majority (p<0.001). The remaining companies
0,00%
10,00%
20,00%
30,00%
40,00%
50,00%
60,00%
124
55,77%
34,62%
9,62%
0,00%
10,00%
20,00%
30,00%
40,00%
50,00%
60,00%
70,00%
267
13,46%
67,31%
19,23%
0,00%
10,00%
20,00%
30,00%
40,00%
50,00%
60,00%
70,00%
80,00%
267
15,39%
73,08%
11,54%
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.116
Tomasz Trojanowski
E-ISSN: 2224-2899
1300
Volume 19, 2022
(15.39%; n=14) do not use sustainable means of
communication, form of communication and content
of promotional messages taking into account the
TBL concept.
6 Conclusion
The article presents the concept of TBL in relation
to sustainable marketing mix of food industry
enterprises. Due to the specificity of the food
market, consisting of the dynamics of changes
taking place and the importance of food
consumption for people's health and life, there is
a need for qualitative and quantitative research in
this area. Additionally, it should be pointed out that
the production, distribution and sale of food
interfere with the natural environment and the
quality of life of societies. Reconciling the
manufacturing activity of food enterprises whose
primary objective is to achieve financial benefits
with environmental and social aspects requires the
development and application of universal solutions
aimed at reconciling the existing discrepancies. The
Triple Bottom Line concept presented in this article,
combined with the activities of the sustainable
marketing mix, is precisely the solution that
effectively leads to the achievement of both the
financial objectives of the company and the
environmental and social objectives.
Referring to the research objective included in
the earlier part of the article, it should be indicated
that it has been achieved. As a result of the
conducted research study, activities of food industry
enterprises in the area of sustainable marketing mix
in relation to the TBL concept were identified. As
a result of the conducted empirical research it can be
stated that the contained research hypothesis was
confirmed. Regardless of the objective achieved and
the research hypothesis confirmed, the conducted
study does not fully exhaust the subject matter
undertaken. Therefore, there is a need for further
theoretical and empirical research in the analysed
area. Future research should be characterised by
intensity and depth of both theoretical and empirical
layers. The article can support manufacturing
companies wishing to conduct their business
activities in a sustainable way. It can be used by
both manufacturing and service companies
operating in other sectors of the economy.
The research gap in the area in question has
given rise to studies on this important yet little
recognised topic. Available research on the concept
of TBL is fragmentary and covers only selected
areas of company operations. One may risk a
statement that this research is selective in nature and
incomplete in scope. They mainly concern one of
the three components of the TBL concept, namely
the economic aspects and refer to large
organisations. The TBL concept should also be
relevant for small and medium-sized enterprises
(SMEs).
References:
[1] Trojanowski, T. W., Kazibudzki, P. T.
Prospects and Constraints of Sustainable
Marketing Mix Development for Poland's
High-Energy Consumer Goods, Energies, Vol.
14, No. 24, 2021, p. 8437.
doi.org/10.3390/en14248437
[2] Malińska, K. Problemy ochrony środowiska w
przedsiębiorstwach przemysłu spożywczego
http://www.srodowiskoazdrowie.pl/wpr
[3] Cruz, N. F., Simões, P., Marques, R. C.,
Economic cost recovery in the recycling of
packaging waste: the case of Portugal, Journal
of Cleaner Production, Vol. 37, 2014, p. 8018.
doi:10.1016/J.JCLEPRO.2012.05.043
[4] Our Common Future, The Report of the World
Commission on Environment and Development,
New York 1987, p. 43.
[5] Trojanowski, T., SWOT Analysis of
Sustainable Marketing Mix of Food Industry
Enterprises, WSEAS Transactions on
Environment and Development, Vol. 17, 2021,
p. 997-1003.
[6] Elkington, J. Cannibals with Forks-Triple
Bottom Line of 21st Century Business; New
Society Publishers: Gabriola Island, BC,
Canada; Stony Creek, CT, USA, 1997; ISBN 1-
900961-27-X.
[7] Topfer, K. The triple bottom line economic,
Soc. Nat. Cap. UN Chron., Vol. 36, 2000, pp.
39-40.
[8] Birkin, F., Polesie, T., Lewis, L. A new
business model for sustainable development:
An exploratory study using the theory of
constraints in Nordic organizations, Business
Strategy and the Environment, Vol. 18, 2009,
pp. 277-290.
[9] Åhlfeldt, E. Hållbart utvecklingsarbete i
organisationer-användbart begrepp eller
meningslös floskel?: En kunskapsöversikt och
begreppsanalys, Linköping University
Electronic Press: Linköping, Sweden, 2019
[10] Shou, Y., Shao, J., Lai, K., Kang, M., Park, Y.
W., The impact of sustainability and operations
orientations on sustainable supply management
and the triple bottom line, Journal Cleaner
Production, Vol. 240, 2019, p. 118280.
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.116
Tomasz Trojanowski
E-ISSN: 2224-2899
1301
Volume 19, 2022
[11] Broccardo, L., Truant, E., Zicari, A., Internal
corporate sustainability drivers: What evidence
from family firms? A literature review
and research agenda, Corporate Social
Responsibility and Environmental
Management, Vol. 26, 2019, pp. 1-18.
[12] Lawson, R., Beckmann, S. Contemporary
perspectives on sustainability and marketing in
a financially challenged environment–Editorial
comment., Australasian Marketing Journal,
Vol.18, No.3, 2010 pp.179-
180.doi:10.1016/j.ausmj.2010.06.001
[13] Gordon, R., Carrigan, M., Hastings, G., A
framework for sustainable marketing,
Marketing Theory, Vol. 11, 2011, 143-163.
[14] Kazibudzki, P. T., Trojanowski, T. W.,
Examination of marketing mix performance in
relation to sustainable development of the
Poland's confectionery industry, Plos One, Vol.
15, No.10, 2020, e0240893
[15] Deo, K., Prasad, A. A. ., Exploring Climate
Change Adaptation, Mitigation and
Marketing Connections, Sustainability, Vol. 14,
No. 7, 2022, p. 4255.
doi.org/10.3390/su14074255
[16] Polonsky, M. J., An Introduction to Green
Marketing, Electronic Green Journal, Vol. 1,
1994, pp. 1-11.
[17] Calvo-Porral, C. The Role of Marketing in
Reducing Climate Change: An Approach to the
Sustainable Marketing Orientation.
In Climate Change and Global Development:
Market, Global Players and Empirical
Evidence; Sequeira, T., Reis, L., Eds.; Springer
International Publishing: Cham, Switzerland,
2019; pp. 261-283.
[18] Trivedi, K., Trivedi, P., Goswami, V.
Sustainable marketing strategies: Creating
business value by meeting consumer
expectation, International Journal of
Management, Economics and Social Sciences,
Vol. 7, 2018, pp. 186-205.
[19] Fuller, D., Sustainable Marketing-Managerial
Ecological Issues: Sage Publications, Inc.,
1999.
[20] Belz, F. M. Sustainability Marketing: Blueprint
of a Research Agenda, Marketing and
Management in a Food Industry;
Discussion Paper; TUM Business School:
Freising, Germany, 2005.
[21] Kemper, J. A., Hall, C. M., Ballantine, P. W.
Marketing and Sustainability: Business as
Usual or Changing Worldviews? Sustainability,
Vol. 11, 2019, p. 780.
https://doi.org/10.3390/su11030780
[22] Martin, D., Schouten, J. Sustainable Marketing;
Pearson Prentice Hall: Upper Saddle River, NJ,
USA, 2012.
[23] Kumar, V., Rahman, Z., Kazmi, A. A.
Stakeholder identification and classification: A
sustainability marketing perspective.
Management Research Review, Vol. 39, 2016,
pp. 35-61
[24] Galati, F. , Bigliardi, B., Petroni, A. , Pinna, C.,
Rossi, M. , Terzi, S. Sustainable Product
Lifecycle: the Role of ICT, Sustainability, Vol.
11, No. 24, 2019, p. 7003.
doi.org/10.3390/su11247003
[25] Hauschild, M., Jeswiet, J., Alting, L. From Life
Cycle Assessment to Sustainable Production:
Status and Perspectives. CIRP Annals.-
Manufacturing Technology , Vol. 54, 2005, pp.
1-21. doi.org/10.1016/S0007-8506(07)60017-1
[26] Zou, G. L., Chau, K. W. Determinants and
Sustainability of House Prices: the Case of
Shanghai, China, Sustainability, Vol. 7, 2015,
pp. 4524-4548. doi:10.3390/su7044524
[27] Trojanowski, T., Sustainable product prices,
Entrepreneurship and Management, Vol. 18,
No 11, 2017, pp. 197-205
[28] Todorovic, V., Maslaric, M., Bojic, S., Jokic
M., Mircetic, D., Nikolicic, S. Solutions for
More Sustainable Distribution in the Short
Food Supply Chains, Sustainability, Vol. 10,
No 10, 2018, p. 3481.
doi.org/10.3390/su10103481
[29] Liu, S., Xu, J., Shi, X., Li, G., Liu, D.
Sustainable Distribution Organization Based on
the Supply-Demand Coordination in Large
Chinese Cities, Sustainability, Vol. 10, No 9,
2018, pp. 3042. doi.org/10.3390/su10093042
[30] Chung, J. Effect of Quality Uncertainty,
Regulatory Focus, and Promotional Strategies
on Perceived Savings for Sustainable
Marketing, Sustainability, Vol. 12, No14, 2020,
pp. 5653.doi.org/10.3390/su12145653
[31] Likert, R. A technique for the measurement of
attitudes, Archives of Psychology, Vol. 22,
1932, pp. 5-55.
[32] Taylor, J. R., Introduction to the analysis of
measurement error, PWN, 1999.
Creative Commons Attribution License 4.0
(Attribution 4.0 International, CC BY 4.0)
This article is published under the terms of the
Creative Commons Attribution License 4.0
https://creativecommons.org/licenses/by/4.0/deed.en
_US
WSEAS TRANSACTIONS on BUSINESS and ECONOMICS
DOI: 10.37394/23207.2022.19.116
Tomasz Trojanowski
E-ISSN: 2224-2899
1302
Volume 19, 2022
