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Quantifying the social dimension of triple bottom line: development of a framework and indicators to assess the social impact of organisations

Author

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  • Evonne Miller
  • Laurie Buys
  • Jennifer Summerville

Abstract

Triple Bottom Line (TBL) reports, outlining the economic, environmental and social impact of organisations, are increasingly viewed as a business requirement. Unfortunately, despite global frameworks, there is no one established standard against which to evaluate the social dimension. Thus, current social reporting is often disparagingly described as a public relations exercise with limited accountability, consistency or comparability. This article outlines the development of a generic TBL social impact framework and questionnaire designed to quantify an organisation's social impact. Based on valid preexisting measures appropriate for organisations in the industrialised world, the proposed framework and questionnaire offers a comparable and objective social impact assessment tool for organisations. The aim is to prompt informed debate and discussion about current organisational social impact reporting, whilst providing organisations with a tool which enables the identification, quantification and comparability of social impact reporting.

Suggested Citation

  • Evonne Miller & Laurie Buys & Jennifer Summerville, 2007. "Quantifying the social dimension of triple bottom line: development of a framework and indicators to assess the social impact of organisations," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 3(3), pages 223-237.
    • Handle: RePEc:ids:ijbget:v:3:y:2007:i:3:p:223-237
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    Citations

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    Cited by:

    1. Robin Hogrefe & Sabine Bohnet-Joschko, 2023. "The Social Dimension of Corporate Sustainability: Review of an Evolving Research Field," Sustainability, MDPI, vol. 15(4), pages 1-22, February.
    2. Giorgia Nigri & Mara Del Baldo, 2018. "Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration?," Sustainability, MDPI, vol. 10(12), pages 1-17, November.
    3. Helen LaVan & Lori S. Cook & Ivana Zilic, 2021. "An analysis of the ethical frameworks and financial outcomes of corporate social responsibility and business press reporting of US pharmaceutical companies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 15(3), pages 326-355.
    4. Wójcik Piotr, 2016. "How Creating Shared Value Differs From Corporate Social Responsibility," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 24(2), pages 32-55, June.
    5. Steven Scalet & Thomas Kelly, 2010. "CSR Rating Agencies: What is Their Global Impact?," Journal of Business Ethics, Springer, vol. 94(1), pages 69-88, June.
    6. Thang Quyet Nguyen & Nguyen Thanh Long & Thanh-Lam Nguyen, 2019. "Impacts of corporate social responsibility on the competitiveness of tourist enterprises: An empirical case of Ben Tre, Vietnam," Tourism Economics, , vol. 25(4), pages 539-568, June.
    7. Irene Pollach, 2015. "Strategic corporate social responsibility: the struggle for legitimacy and reputation," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 10(1), pages 57-75.
    8. Jose Manuel Diaz‐Sarachaga, 2021. "Monetizing impacts of Spanish companies toward the Sustainable Development Goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1313-1323, July.

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