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"Triple Bottom Line" as "Sustainable Corporate Performance": A Proposition for the Future
Faculty of Economics, Sebelas Maret University, Surakarta, Indonesia.
Oslo School of Management, Oslo, Norway.
Northern University of Malaysia, Kedah, Malaysia.
2010 (English)In: Sustainability, ISSN 2071-1050, E-ISSN 2071-1050, Vol. 2, no 5, p. 1345-1360Article in journal (Refereed) Published
Abstract [en]

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.© 2010 by the authors; licensee MDPI, Basel, Switzerland.

Place, publisher, year, edition, pages
Basel, Switzerland: MDPI , 2010. Vol. 2, no 5, p. 1345-1360
Keywords [en]
triple bottom line, sustainable corporate performance, corporate social performance, financial performance
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hh:diva-26973DOI: 10.3390/su2051345Scopus ID: 2-s2.0-84858198154OAI: oai:DiVA.org:hh-26973DiVA, id: diva2:760520
Available from: 2014-11-04 Created: 2014-11-04 Last updated: 2018-03-22Bibliographically approved

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Svensson, Göran

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