Triple bottom line reporting dalam pelaporan tahunan perusahaan go public di indonesia
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چکیده
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...
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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...
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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...
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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...
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This paper outlines the application of Systems Thinking in investigating ways to improve the returns to smallholder tree farmers in the Philippines. The paper illustrates how a systems approach was used in the conceptualisation of the project and how systems thinking facilitated a shared understanding of the how each individual’s research contributed to the broader project activities. Systems T...
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ژورنال
عنوان ژورنال: Jurnal Akuntansi & Auditing Indonesia
سال: 2013
ISSN: 1410-2420
DOI: 10.20885/jaai.vol17.iss1.art3