Triple Bottom Line Reporting: the Importance of Consistency
نویسندگان
چکیده
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 between the reporting standards and stakeholders’ perceptions, however, appears precarious. This paper presents an analysis of the Triple Bottom Line report of NZ cereal manufacturing firm, Hubbard Foods Ltd.
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