Fauzi, Hasan and Svensson, Goran and Abdul Rahman, Azhar (2010) “Triple bottom line” as “sustainable corporate performance”: a proposition for the future. Sustainability, 2 (5). pp. 1345-1360. ISSN 2071-1050

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Abstract

Based upon a review of corporate performance, corporate financial performance and corporate social performance, we propose that the concept of ―triple bottom line" (TBL) as ―sustainable corporate performance" (SCP) should consist of three measurement elements, namely: (i) financial, (ii) social and (iii) environmental.TBL as SCP is proposed to be derived from the interface between them.We also propose that the content of each of these measurement elements may vary across contexts and over time.Furthermore, TBL as SCR should be interpreted to be a relative concept that is dynamic and iterative.Continuous monitoring needs to be performed, adapting the content of the measurement elements to changes that evolve across contexts and over time in the marketplace and society.TBL as SCP may be seen as a function of time and context.

Item Type:	Article
Uncontrolled Keywords:	triple bottom line; sustainable corporate performance; corporate social performance; financial performance
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	24 Dec 2013 06:31
Last Modified:	25 Apr 2016 00:22
URI:	https://repo.uum.edu.my/id/eprint/9431

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