Article2010

A multi-dimensional criticism of the Triple Bottom Line reporting approach

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30 citations0/0 files storedInternational Journal of Business Governance and Ethics

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Corporate Social Responsibility Reporting Corporate Social Responsibility and Sustainability Sustainable Development and Environmental Policy

Abstract

While the Triple Bottom Line (TBL) approach has triggered a sense of shift in ways companies think about sustainable reporting, there are still many limitations within TBL. The fundamental roots of TBL are ingrained in a quantitative framework and have no sense of integration or a systemic approach to viewing problems. The main purpose of this paper is to provide a critical review of the TBL approach and its weaknesses. The paper provides a detailed literature review of the evolution of TBL, and then shifts towards the limitations of TBL especially in terms of measurement and the lack of systemic thinking.

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References

1975Organizational Legitimacy: Social Values and Organizational Behavior 1998Managing Public Impressions: Environmental Disclosures in Annual Reports 1997Beyond Greening: Strategies for a Sustainable World.2002An examination of the corporate social and environmental disclosures of BHP from 1983‐1997 2004Getting to the Bottom of “Triple Bottom Line”2002Internal organisational factors influencing corporate social and ethical reporting 2002The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?2006Measuring organizational performance: beyond the triple bottom line

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2012Corporate conceptions of triple bottom line reporting: an empirical analysis into the signs and symbols driving this fashionable framework 2023IMR – 7th INDAM CONFERENCE PAPER: Spiritual triple bottom line framework- A phenomenological approach

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