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
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
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DOI：
10.1007/s13520-012-0019-3
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发表时间：
2013-01-01
影响因子：
1.3
通讯作者：
Jones, Grant
中科院分区：
文献类型：
--
作者：
Sridhar, Kaushik;Jones, Grant
越来越多的证据表明，环境和社会标准正以复杂的方式影响着市场。企业界已经表现出愿意通过采纳“三重底线”（Triple Bottom Line， TBL）原则，来回应公众要求在非经济问题上提高绩效的压力。TBL报告已经制度化，成为企业可持续发展的一种思维方式。然而，制度在不断地变化和改进，而TBL在改变的方法上一直相当保守。对经济、环境和社会的更加平衡的关注，为世界各地希望将指标重点放在可持续未来的机构和市场提供了一个框架。本文提出了对TBL方法的批评，增加了关于该方法普遍性的有限信息。
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.