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 [Book Review]

Asian Journal of Business Ethics 2 (1):91 - 111 (2013)

Abstract   There is increasing evidence suggesting that environmental and social criteria are impacting the market in complex ways. The corporate world has demonstrated a willingness to respond to public pressure for improved performance on non–economic issues by embracing Triple Bottom Line (TBL) principles. TBL reporting has been institutionalized as a way of thinking for corporate sustainability. However, institutions are constantly changing and improving, while TBL has been fairly conservative in its approach to change. The more balanced focus on the economic, the environmental and the social has provided a framework for institutions and markets around the world who want to focus indicators towards a sustainable future. This paper presents a criticism of the TBL approach that adds to the limited information on the pervasiveness of this approach. Content Type Journal Article Category Original Paper Pages 1-21 DOI 10.1007/s13520-012-0019-3 Authors Kaushik Sridhar, Net Balance Management Group, 332, Kent Street, Sydney, NSW 2000, Australia Grant Jones, Australian Catholic University, 8/20 Napier Street, NR House, North Sydney, NSW, Australia 2060 Journal Asian Journal of Business Ethics Online ISSN 2210-6731 Print ISSN 2210-6723
Keywords Triple Bottom Line  Systems thinking  Institutional theory  Corporate Governance  Corporate Social Responsibility  Sustainability  Empirical analysis  Compliance  CSR reports
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DOI 10.1007/s13520-012-0019-3
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The Challenge of TBL: A Responsibility to Whom?Fred Robins - 2006 - Business and Society Review 111 (1):1-14.

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