Triple bottom line - a vaulting ambition?
2012 (English)In: Business Ethics. A European Review, ISSN 0962-8770, E-ISSN 1467-8608, Vol. 21, no 3, 310-324 p.Article in journal (Refereed) Published
Triple bottom line has been a popular slogan hinting at introducing a model to evaluate environmental and social impact. Just hinting, without delivering, can be seen as misleading, but the expressed ambition might deserve to be pursued rather than abandoned. Here, a sketchy model is developed about how to construct a net value that has an informative and relevant content. The problems and benefits of this model should be judged in comparison with the problems and benefits of the more fragmented and inexplicit evaluation of an approach following the Global Reporting Initiative and other accounting guidelines. From the long list of desired actions by companies, there is a need to make priorities in a rational and explicit way. The triple bottom line is a candidate for becoming such a much-missed priority model.
Place, publisher, year, edition, pages
2012. Vol. 21, no 3, 310-324 p.
IdentifiersURN: urn:nbn:se:su:diva-79905DOI: 10.1111/j.1467-8608.2012.01656.xISI: 000305386600007OAI: oai:DiVA.org:su-79905DiVA: diva2:551719