Business Ethics Quarterly 14 (2):243-262 (2004)
Authors |
|
Abstract |
In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom Line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimescontradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what issound about the idea of a Triple Bottom Line is not novel, and (b) that what is novel about the idea is not sound. We argue on bothconceptual and practical grounds that the Triple Bottom Line is an unhelpful addition to current discussions of corporate social responsibility. Finally, we argue that the Triple Bottom Line paradigm cannot be rescued simply by attenuating its claims: the rhetoric isbadly misleading, and may in fact provide a smokescreen behind which firms can avoid truly effective social and environmental reporting and performance
|
Keywords | Applied Philosophy Business and Professional Ethics Social Science |
Categories | (categorize this paper) |
ISBN(s) | 1052-150X |
DOI | 10.5840/beq200414211 |
Options |
![]() ![]() ![]() ![]() |
Download options
References found in this work BETA
No references found.
Citations of this work BETA
A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective Into Theory and Practice.Dima Jamali - 2008 - Journal of Business Ethics 82 (1):213-231.
Business Ethics as Self-Regulation: Why Principles That Ground Regulations Should Be Used to Ground Beyond-Compliance Norms as Well. [REVIEW]Wayne Norman - 2011 - Journal of Business Ethics 102 (S1):43-57.
An Institution of Corporate Social Responsibility (CSR) in Multi-National Corporations (MNCs): Form and Implications. [REVIEW]Krista Bondy, Jeremy Moon & Dirk Matten - 2012 - Journal of Business Ethics 111 (2):281-299.
W(H)Ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting.Markus J. Milne & Rob Gray - 2013 - Journal of Business Ethics 118 (1):13-29.
SMEs and CSR Theory: Evidence and Implications From an Italian Perspective.Francesco Perrini - 2006 - Journal of Business Ethics 67 (3):305-316.
View all 36 citations / Add more citations
Similar books and articles
Triple Bottom-Line Reporting as Social Grammar: Integrating Corporate Social Responsibility and Corporate Codes of Conduct.Mollie Painter-Morland - 2006 - Business Ethics 15 (4):352–364.
W(H)Ither Ecology? The Triple Bottom Line, the Global Reporting Initiative, and Corporate Sustainability Reporting.Markus J. Milne & Rob Gray - 2013 - Journal of Business Ethics 118 (1):13-29.
Quantifying the Social Dimension of Triple Bottom Line: Development of a Framework and Indicators to Assess the Social Impact of Organisations.Evonne Miller, Laurie Buys & Jennifer Summerville - 2007 - International Journal of Business Governance and Ethics 3 (3):223-237.
John Elkington, Cannibals with Forks: The Triple Bottom Line of 21st Century Business. [REVIEW]Ronald Jeurissen - 2000 - Journal of Business Ethics 23 (2):229-231.
Is the Triple Bottom Line a Restrictive Framework for Non-Financial Reporting?Kaushik Sridhar - 2012 - Asian Journal of Business Ethics 1 (2):89 - 121.
The Three Fundamental Criticisms of the Triple Bottom Line Approach: An Empirical Study to Link Sustainability Reports in Companies Based in the Asia-Pacific Region and TBL Shortcomings. [REVIEW]Kaushik Sridhar & Grant Jones - 2013 - Asian Journal of Business Ethics 2 (1):91 - 111.
Seeing Through Images: The Bottom of Plato's Divided Line.Yancy Hughes Dominick - 2010 - Journal of the History of Philosophy 48 (1):pp. 1-13.
Analytics
Added to PP index
2011-01-09
Total views
135 ( #70,831 of 2,403,165 )
Recent downloads (6 months)
1 ( #552,147 of 2,403,165 )
2011-01-09
Total views
135 ( #70,831 of 2,403,165 )
Recent downloads (6 months)
1 ( #552,147 of 2,403,165 )
How can I increase my downloads?
Downloads