Is the Triple Bottom Line a restrictive framework for non-financial reporting?

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Triple Bottom Line Reporting: the Importance of Consistency

Recent developments in the Triple Bottom Line reporting literature suggest a need for standards that ensure consistency, openness, transparency and inclusivity in the Triple Bottom Line reports produced. These standards, it is argued, provide assurances to stakeholders about the quality of a Triple Bottom Line report, and should lead to more inclusive business-stakeholder relations. The link be...

متن کامل

Managing Green IS - Integrating the Triple Bottom Line into the IS Value Chain: A framework for sustainable IS solutions

We will provide a framework to examine decisions about sustainable, or “green,” IS solutions with multiple stakeholders and multiple factors. The framework explicitly integrates the triple bottom line and IS value chain perspectives. This enables a holistic assessment of the factors involved in the decision-making process, accounting for tangibles (e.g. cost savings from energy reduction) and i...

متن کامل

Getting to the Bottom of “ Triple Bottom Line ”

In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimes contradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what is soun...

متن کامل

Putting Your Money Where Your Mouth Is: Why Sustainability Reporting Based on the Triple Bottom Line Can Be Misleading

In the packaged food industry, Corporate Social Responsibility (CSR) is an informal requirement for which firms account through sustainability reporting. CSR behaviors are often reported and analyzed using the Triple Bottom Line (3BL) framework, which categorizes them as affecting people, planet, or profit. 3BL is useful in determining which of these categories is most elaborated upon by the fi...

متن کامل

The Conceptual Framework for Financial Reporting as an Upper Domain Ontology for Financial Reporting

The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework fails to achieve the stated intended purpose. This paper reports on an interpretive research study to understand the role, position, content and usage of t...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Asian Journal of Business Ethics

سال: 2011

ISSN: 2210-6723,2210-6731

DOI: 10.1007/s13520-011-0010-4