Examining Firms’ Sustainability Frontier: Efficiency in Reaching the Triple Bottom Line

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...

The Triple Bottom Line for London An index of London’s sustainability

Sustainability assessment of U.S. final consumption and investments: triple-bottom-line input¬タモoutput analysis

The U.S. final demand categories such as household consumption, private fixed investments, government purchases and investments, and export of goods and services have a wide range of environmental, economic, and social impacts. Analysis of these impacts, termed as the Triple Bottom Line (TBL), stimulated a tremendous interest by policy makers over the last decade. Therefore, current research ai...

The Adaptive Quadruple Bottom Line Scorecard: Measuring organizational sustainability performance

Organizational sustainability is driven by effectiveness and adaptation. To be sustainable, an organization needs two things: (1) knowledge of its impacts on the world and (2) the capacity to learn and innovate in response (McElroy, 2006a). However, most learning and innovation systems in mainstream business are dysfunctional and unsustainable. In this paper, we propose to measure organizationa...

Measuring Organizational Performance: Beyond the Triple Bottom Line

Measuring organizational performance is diffi cult, especially when what has to be measured keeps changing. Sustainability concepts have dramatically widened the scope of measurement options and leading organizations are grappling with sustainability reporting, but there is no sign of consensus on a common reporting standard and the competing frameworks are impossibly complex. This paper recogn...