A multi-dimensional criticism of the Triple Bottom Line reporting approach
by Kaushik Sridhar
International Journal of Business Governance and Ethics (IJBGE), Vol. 6, No. 1, 2011

Abstract: While the Triple Bottom Line (TBL) approach has triggered a sense of shift in ways companies think about sustainable reporting, there are still many limitations within TBL. The fundamental roots of TBL are ingrained in a quantitative framework and have no sense of integration or a systemic approach to viewing problems. The main purpose of this paper is to provide a critical review of the TBL approach and its weaknesses. The paper provides a detailed literature review of the evolution of TBL, and then shifts towards the limitations of TBL especially in terms of measurement and the lack of systemic thinking.

Online publication date: Mon, 20-Dec-2010

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