Advanced Search
MyIDEAS: Login to save this article or follow this journal

“Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future

Contents:

Author Info

  • Hasan Fauzi

    ()
    (Faculty of Economics, Sebelas Maret University, Jl. Ir. Sutammi 36 A Surakarta 57126, Indonesia)

  • Goran Svensson

    ()
    (Oslo School of Management, P.O. Box 1195 Sentrum, 0107 Oslo, Norway)

  • Azhar Abdul Rahman

    ()
    (Northern University of Malaysia, UUM Sintok, Kedah Darul Aman, Kedah 06010, Malaysia)

Registered author(s):

    Abstract

    Based upon a review of corporate performance, corporate financial performance and corporate social performance, we propose that the concept of “triple bottom line” (TBL) as “sustainable corporate performance” (SCP) should consist of three measurement elements, namely: (i) financial, (ii) social and (iii) environmental. TBL as SCP is proposed to be derived from the interface between them. We also propose that the content of each of these measurement elements may vary across contexts and over time. Furthermore, TBL as SCR should be interpreted to be a relative concept that is dynamic and iterative. Continuous monitoring needs to be performed, adapting the content of the measurement elements to changes that evolve across contexts and over time in the marketplace and society. TBL as SCP may be seen as a function of time and context.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.mdpi.com/2071-1050/2/5/1345/pdf
    Download Restriction: no

    File URL: http://www.mdpi.com/2071-1050/2/5/1345/
    Download Restriction: no

    Bibliographic Info

    Article provided by MDPI, Open Access Journal in its journal Sustainability.

    Volume (Year): 2 (2010)
    Issue (Month): 5 (May)
    Pages: 1345-1360

    as in new window
    Handle: RePEc:gam:jsusta:v:2:y:2010:i:5:p:1345-1360:d:8305

    Contact details of provider:
    Web page: http://www.mdpi.com/

    Related research

    Keywords: triple bottom line; sustainable corporate performance; corporate social performance; financial performance;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Langfield-Smith, Kim, 1997. "Management control systems and strategy: A critical review," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 207-232, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:2:y:2010:i:5:p:1345-1360:d:8305. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (XML Conversion Team).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.