Title: Corporate sustainability and Triple Bottom Line: Croatian experience

Authors: Neda Vitezic

Addresses: Faculty of Economics, University of Rijeka, I. Filipovica 4, 51000 Rijeka, Croatia

Abstract: The research explores whether the principles of sustainability and the TBL concept are integrated into corporate strategic policies and performance in Croatia. The economic aspect is mostly viewed as the financial one, and environmental and social aspects are considered to be too complicated for measuring. Qualitative indicators of performance are slowly penetrating the management philosophy and there is a need for complete rethinking. There is still lack of knowledge relating to the stakeholders| theory and its implementation. A holistic approach to corporate sustainability requires not only corporate cultural changes, but also a new individual attitude.

Keywords: corporate sustainability; triple-bottom line; TBL; measuring; financial reporting; sustainable development; Croatia; corporate strategy; corporate culture; cultural change; individual attitudes.

DOI: 10.1504/IJTGM.2010.030409

International Journal of Trade and Global Markets, 2010 Vol.3 No.1, pp.68 - 81

Published online: 15 Dec 2009 *

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