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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
Sridhar, Kaushik Jones, Grant
Sridhar, Kaushik
Jones, Grant
Author
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.
Keywords
Date
2013
Type
Journal article
Journal
Asian Journal of Business Ethics
Book
Volume
2
Issue
1
Page Range
91-111
Article Number
ACU Department
Non-faculty
Collections
Relation URI
Source URL
Event URL
Open Access Status
License
File Access
Controlled