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Can triple bottom line reporting become a cycle for “double loop” learning and radical change?

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  • Michael Mitchell
  • Allan Curtis
  • Penny Davidson

Abstract

Purpose - The purpose of this paper is to evaluate critically the outcomes of a research project involving collaboration with an irrigation company seeking to improve outcomes from its triple bottom line (TBL) reporting process. Given the imminent basin‐wide crisis within which the organisation operates due to unsustainable over‐allocation of water for irrigation, the paper aims to offer insights from this context as a microcosm of the global sustainability crisis. Design/methodology/approach - The paper is based on action research with a case study organisation. Organisational learning theory is used to assess the quality and depth of learning that occurred in terms of the prospects for the radical changes needed to retreat from ongoing unsustainable water resource management practices. Findings - The organisation's failure to link past learnings with future strategising undermined the potential for TBL reporting to develop into an iterative learning cycle that can effect change. While “small wins” were achieved, these need to be seen as part of a broader paradigmatic change movement if they are to result in enhanced sustainability. Originality/value - The paper is based on a case study that builds from the authors' review of the literature that identifies ways to improve the process of reporting rather than focusing on report content alone. The case study benefited from substantial access and interaction with the organisation's internal stakeholders and offers new insights about how to improve the process of TBL reporting that builds on theoretical and experiential perspectives of other critical researchers undertaking field‐based engagement research.

Suggested Citation

  • Michael Mitchell & Allan Curtis & Penny Davidson, 2012. "Can triple bottom line reporting become a cycle for “double loop” learning and radical change?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(6), pages 1048-1068, July.
  • Handle: RePEc:eme:aaajpp:v:25:y:2012:i:6:p:1048-1068
    DOI: 10.1108/09513571211250242
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    Citations

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    Cited by:

    1. Myria W. Allen & Christopher A. Craig, 2016. "Rethinking corporate social responsibility in the age of climate change: a communication perspective," International Journal of Corporate Social Responsibility, Springer, vol. 1(1), pages 1-11, December.
    2. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    3. Marian TAICU & Maria Daniela BONDOC, 2016. "Issues Concerning The Use Of Social And Environmental Indicators For Performance Management," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 115-122.
    4. Jose Rodrigues Filho, 2020. "The Challenges of Implementing e-Health Technology for Sustainability in Brazil," Journal of Management and Sustainability, Canadian Center of Science and Education, vol. 9(1), pages 1-55, March.
    5. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
    6. Kim Ceulemans & Rodrigo Lozano & María Del Mar Alonso-Almeida, 2015. "Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability," Sustainability, MDPI, vol. 7(7), pages 1-23, July.

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