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A multi-dimensional criticism of the Triple Bottom Line reporting approach

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  • Kaushik Sridhar

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.

Suggested Citation

  • Kaushik Sridhar, 2011. "A multi-dimensional criticism of the Triple Bottom Line reporting approach," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 6(1), pages 49-67.
    • Handle: RePEc:ids:ijbget:v:6:y:2011:i:1:p:49-67
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    Cited by:

    1. Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
    2. Sarah Kaine & Jenny Green, 2013. "Outing the Silent Partner: Espousing the Economic Values that Operate in Not-For-Profit Organizations," Journal of Business Ethics, Springer, vol. 118(1), pages 215-225, November.

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