The optimal entry point for corporate social responsibility of sustainable business in the food industry - the TBL model

This study intends to import the triple bottom line (TBL) model. In light of sustainable business process, in which the movement of the Global 100 Index affects economic benefits, corporations must include environmental and social costs at the optimal time based on the best economic benefits that match the corresponding Global 100 Index. The food industry must exercise corporate social and environmental protection responsibilities through energy saving and carbon reduction to seek sustainable corporate business. This study finds the threshold value from the expected Global 100 Index value, and based on the value-matching and smooth-pasting conditions, provides corporations with the optimal entry point to incorporate the environmental and social costs respectively. This study builds corporate sustainable business value, provides relevant decision-making information for the feasibility of corporate sustainable business process, enhances the food industry's value chain, and makes sustainable business an important activity in the food industry.