Quantifying the social dimension of triple bottom line: Development of a framework and indicators to assess the social impact of organisations
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
International Journal of Business Governance and Ethics 3 (3):223-237 (2007)
Triple Bottom Line (TBL) reports, outlining the economic, environmental and social impact of organisations, are increasingly viewed as a business requirement. Unfortunately, despite global frameworks, there is no one established standard against which to evaluate the social dimension. Thus, current social reporting is often disparagingly described as a public relations exercise with limited accountability, consistency or comparability. This article outlines the development of a generic TBL social impact framework and questionnaire designed to quantify an organisation's social impact. Based on valid preexisting measures appropriate for organisations in the industrialised world, the proposed framework and questionnaire offers a comparable and objective social impact assessment tool for organisations. The aim is to prompt informed debate and discussion about current organisational social impact reporting, whilst providing organisations with a tool which enables the identification, quantification and comparability of social impact reporting.
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Steven Scalet & Thomas F. Kelly (2010). Csr Rating Agencies: What is Their Global Impact? [REVIEW] Journal of Business Ethics 94 (1):69 - 88.
Similar books and articles
Reggy Hooghiemstra (2000). Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting. Journal of Business Ethics 27 (1-2):55 - 68.
Moses L. Pava (2007). A Response to “Getting to the Bottom of 'Triple Bottom Line'”. Business Ethics Quarterly 17 (1):105-110.
Ron Cacioppe, Nick Forster & Michael Fox (2008). A Survey of Managers' Perceptions of Corporate Ethics and Social Responsibility and Actions That May Affect Companies' Success. Journal of Business Ethics 82 (3):681 - 700.
Kaushik Sridhar (2012). Is the Triple Bottom Line a Restrictive Framework for Non-Financial Reporting? Asian Journal of Business Ethics 1 (2):89 - 121.
L. Metcalf & S. Benn (2012). The Corporation is Ailing Social Technology: Creating a 'Fit for Purpose' Design for Sustainability. [REVIEW] Journal of Business Ethics 111 (2):195-210.
Mollie Painter-Morland (2006). Triple Bottom-Line Reporting as Social Grammar: Integrating Corporate Social Responsibility and Corporate Codes of Conduct. Business Ethics 15 (4):352–364.
Elsa Dawson (1998). The Relevance of Social Audit for Oxfam GB. Journal of Business Ethics 17 (13):1457-1469.
Douglas Torgerson (1980). Industrialization and Assessment: Social Impact Assessment as a Social Phenomenon. President's Advisory Committee on Northern Studies, York University, with the Cooperation of the Northern Social Research Division, Dept. Of Indian and Northern Affairs.
Jean-Pascal Gond & Olivier Herrbach (2006). Social Reporting as an Organisational Learning Tool? A Theoretical Framework. Journal of Business Ethics 65 (4):359 - 371.
Chris MacDonald (2004). Getting to the Bottom of “Triple Bottom Line”. Business Ethics Quarterly 14 (2):243-262.
Added to index2009-01-28
Total downloads15 ( #126,527 of 1,692,206 )
Recent downloads (6 months)4 ( #59,665 of 1,692,206 )
How can I increase my downloads?