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Journal articles on the topic 'Triple-Bottom-Line-Concept'

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Published: 3 June 2025

Last updated: 31 July 2025

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1

Yudhistira, Bintang, I. Gusti Ngurah Agung Wiryanata, and Ni Made Sri Rukmiyati. "Implementation of the Triple Bottom Line Accounting Concept at Hotel X." Indonesian Journal of Banking and Financial Technology 2, no. 4 (2024): 247–62. http://dx.doi.org/10.55927/fintech.v2i4.11808.

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Environmental and social responsibility is a form of company commitment to the sustainability of tourism in the future. The company does not only focus on profit but also on people and planet, in accordance with the Triple Bottom Line concept. This study aims to determine the implementation of the Triple Bottom Line Accounting concept at Hotel X. This study uses qualitative descriptive analysis techniques and focuses on the scope of the implementation of the Triple Bottom Line Accounting concept in environmental, social and tourism responsibility activities. The data collection procedure is ca

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Hammer, Janet, and Gary Pivo. "The Triple Bottom Line and Sustainable Economic Development Theory and Practice." Economic Development Quarterly 31, no. 1 (2016): 25–36. http://dx.doi.org/10.1177/0891242416674808.

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The triple bottom line refers to economic, environmental, and social value of an investment and is related to the concept of sustainable development. The triple bottom line is increasingly salient to economic development related disciplines, yet the topic has received little attention within the field of economic development. This study offers three substantive responses to that gap. First, triple bottom line economic development is introduced and defined. Second, research regarding whether and how practitioners prioritize and engage in triple bottom line economic development is presented. Thi

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Sari, Nur Astri, Yuni Shara, Sri Isnawati, and Novrys Suhardianto. "The Triple Bottom Line Accounting from Scientia Sacra Perspective." Riset Akuntansi dan Keuangan Indonesia 8, no. 1 (2023): 23–31. http://dx.doi.org/10.23917/reaksi.v8i1.20893.

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The purpose of this article is to analyze the concept of Triple Bottom Line Accounting in the perspective of Scientia sacra. The alignment of Triple Bottom Line accounting in the Scientia sacra perceptive is essential to deal with crises in all aspects of life in terms of carrying out corporate sustainability. Scientia sacra is the knowledge of reality that is at the heart of every revelation obtained through revelation and the intellectual intuition that envelops the hearts and minds of man. This article uses interpretative method. The concept of triple bottom line in Scientia sacra's perspec

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Listanti, Ruri Virginia, Dinny Nurhayati Fadillah, and Rina Destiana. "Triple Bottom Line Study: Sustainability, Technology Utilization, and Social Media Effectiveness in MSMEs: A Case Study of MSMEs in Cirebon Regency." Indonesian Journal of Advanced Research 3, no. 7 (2024): 951–62. http://dx.doi.org/10.55927/ijar.v3i7.10123.

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Micro, Small and Medium Enterprises are a business unit that dominates the activities of the current economic sector, so its sustainability needs to be considered. Along with its development, business actors are required to not only pay attention to profits, but also to pay attention to the environment and society. This is in line with the Triple Bottom Line (TBL) concept which has a tendency to measure business sustainability through three approaches, namely economic, environmental and social. This research was conducted to examine whether the Triple Bottom Line concept has been widely carrie

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Sandy, Sandy, Murtafia Murtafia, and Gina Lucita. "Management of Tourism Villages Using the Triple Bottom Line Concept." Jurnal Ad'ministrare 9, no. 2 (2022): 679. http://dx.doi.org/10.26858/ja.v9i2.41720.

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Tourism villages have emerged as a viable option for local economic development and community welfare. As a result, the development of tourist villages has become a national initiative. The purpose of this research is to examine the accomplishments of a tourist village's management using the triple bottom line concept. Nonongan Selatan Tourism Village in North Toraja Regency and Kolesawangan Tourism Village in Tana Toraja Regency were chosen as research sites. The data for this study was gathered using a qualitative method, including interviews, observation, and document analysis. The findings

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Ramadhani, Febrina Nur, and Dessy Ekaviana. "Circle bottom line: mengkonstruksi akuntansi sosial-lingkungan dalam bingkai spiritualitas." Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam 5, no. 1 (2020): 17–24. http://dx.doi.org/10.34202/imanensi.5.1.2020.17-24.

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Abstrak Tulisan ini mencoba untuk menyempurnakan konsep triple bottem line dengan menyusun kembali relasi antara dimensi triple P dan spiritualitas, yang kemudian dinamakan circle bottom line. Circle bottom line mencakup tiga dimensi yakni people (sosial), planet (lingkungan), profit (ekonomi) yang dilandasi dimensi spiritualitas dalam pengukurannya. Dimensi spiritualitas yang digunakan yakni spirit religius. Dalam hal ini adalah konsep Eco-Theology Islam yang mencakup tiga prinsip, yakni tawhīd (kesatuan seluruh makhluk), amānah-khalīfah (kejujuran-kepemimpinan), dan ākhirah (tanggung j

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Belas, Jaroslav, and Katarina Zvarikova. "Triple bottom line of the CSR concept and its reporting." SHS Web of Conferences 129 (2021): 07001. http://dx.doi.org/10.1051/shsconf/202112907001.

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Research background: The global situation is alarming. Many scholars, politicians, non-profit organizations and journalists worldwide remind of these arising problems. Sustainability seems to be the only solution, and also many companies try to do their best to contribute to this issue. Purpose of the article: CSR is considered a valuable tool in many fields – profit, stakeholders, and environmental dimensions. All these dimensions are characterized by their specifics, but it is proven that CSR positively impacts all of them. But the frequent problem is that although the companies are aware of

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Mahoney, Mary, and Jenny-Lynn Potter. "Integrating health impact assessment into the triple bottom line concept." Environmental Impact Assessment Review 24, no. 2 (2004): 151–60. http://dx.doi.org/10.1016/j.eiar.2003.10.005.

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Widyaningrum, Anastasia Yuni, and Yuli Nugraheni. "Perempuan dan pemaknaan triple bottom line di kawasan mangrove surabaya." Jurnal Studi Komunikasi (Indonesian Journal of Communications Studies) 3, no. 3 (2019): 444. http://dx.doi.org/10.25139/jsk.v3i3.1588.

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Mangrove area identically are slum because they are located in river estuaries with unplanned environmental management. Not so with the mangrove area at Gunung Anyar Tambak Surabaya. Women in this region actively carry out nature conservation and protect the environment so that they are well preserved. This research was conducted with the aim to find out how women interpret the triple bottom line concept as a pillar of Corporate Social Responsibility implemented by the National Electricity Company of East Java. Data was collected by FGD, interviews and also environmental observations. Phenomen

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Putra, I. Gusti Bagus Ngurah Panji, and Gde Deny Larasdiputra. "PENERAPAN KONSEP TRIPLE BOTTOM LINE ACCOUNTING DI DESA WISATA PELAGA (STUDI KASUS PADA KELOMPOK USAHA TANI ASPARAGUS)." KRISNA: Kumpulan Riset Akuntansi 11, no. 2 (2020): 129–36. http://dx.doi.org/10.22225/kr.11.2.1419.129-136.

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Abstract The purpose of this research is to examine the application of the TBLA concept in Pelaga Tourism Village, with the asparagus farming group as the research subject. This study uses a survey method and all asparagus farmer groups are used as research respondents. The data collection techniques used are interview techniques and non-participant observation. The data obtained will be analyzed using qualitative descriptive analysis techniques. The results of this study are expected to be able to contribute ideas to related parties in this case is the asparagus farming group in Pelaga

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Purnama, Yunus Indra. "Implementation of the triple bottom line concept to improve sustainable marketing performance." Journal of Economics and Business Letters 4, no. 2 (2024): 40–50. http://dx.doi.org/10.55942/jebl.v4i2.284.

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This study intends to observe the implementation of triple botton line in improving sustainable marketing performance. Sustainable marketing is a concept that combines socially and environmentally responsible marketing practices to achieve long-term sustainable goals. With a Triple Bottom Line (TBL)-based approach, it is a business concept that measures company performance not only based on finances, but also takes into account the social and environmental impacts of its business activities. TBL describes three main dimensions that companies must consider, namely economic or financial, social

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Flores, Edman Padilla. "Triple Bottom Line Reporting in Cambodia." Journal of Accounting, Finance, Economics, and Social Sciences 6, no. 2 (2021): 9–18. http://dx.doi.org/10.62458/jafess.160224.6(2)9-18.

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ABSTRACT The primary aim of this study is to gain a better understanding of Cambodian public interest enterprises’ awareness of and commitment to triple bottom line (TBL) reporting. Public interest enterprises (PIEs) in Cambodia include publicly listed companies, banks, microfinance institutions, and insurance companies. Numerous managers of Cambodian PIEs believe that balancing profit, planet, and people is crucial to the organization’s success now and in the future. While they may be unfamiliar with the specific TBL name, they understand the concept of sustainability in general. Furthermore,

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Badria, Nuril, Eko Ganis Sukoharsono, and Lilik Purwanti. "Business sustainability and pentuple bottom line: Building the hierarchical pyramid of the pentuple bottom line." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 3 (2021): 123–31. http://dx.doi.org/10.20525/ijrbs.v10i3.1156.

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This study aims to construct a pentuple bottom line hierarchical pyramid at PT Bank Negara Indonesia Tbk. The triple bottom line is the key to drive the success of implementing business sustainability. The pentuple bottom line is a deconstruction of the triple bottom line concept. The researcher used a postmodernist paradigm with imaginary dialogue as a research method. The imaginary dialogue consists of two specialists namely accountant and investor. The result of this research is a pentuple bottom line hierarchical pyramid model. The pentuple bottom line hierarchical pyramid is a model for m

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Distiawati, Rania Putri, Ery Tri Djatmika Rudijanto Wahju Wardhana, and Puji Handayati. "Environmental Cost Analysis of PT. Gudang Garam Tbk." International Journal of Accounting & Finance in Asia Pasific 4, no. 1 (2021): 15–23. http://dx.doi.org/10.32535/ijafap.v4i1.1029.

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In CSR activities, the initial concept of these activities is called the triple bottom line which consists of three corporate responsibilities in its business operations including people, planet, and profit. The data analysis technique used in this study is descriptive and comparative analysis of the sustainability report. The three aspects in the triple bottom line concept of CSR activities are the company's responsibility with the people, or the surrounding community by making social activities, corporate responsibility with the planet in various ways to overcome water, air, and soil waste.

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Prapanca, Detak, Wisnu P. Setiyono, and Aisha Hanif. "Penerapan Tanggung Jawab Sosial Universitas Melalui Konsep Triple Bottom Line Untuk Mendukung Universitas Yang Berkelanjutan (Studi Pada Universitas Muhammadiyah Di Sidoarjo, Surabaya Dan Gresik)." Benefit: Jurnal Manajemen dan Bisnis 5, no. 2 (2020): 174–82. http://dx.doi.org/10.23917/benefit.v5i2.11757.

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The implementation of sustainable development is the responsibility of every level of society, one of which is the university as part of educational institutions in the community. In carrying out its business activities, the university is not only concerned with profit, but also concerned with environmental preservation and the surrounding community. So that sustainable development (sustainable development) can meet the essential needs of the present without having to sacrifice natural resources for future generations. This study aims to find out how the impact of the application of the Univer

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Fathia, Nur, Yusuf Zainal Abidin, and Paryati Paryati. "Manajemen Corporate Social Responsibility (CSR) Perum Perhutani Jawa Barat dan Banten Pasca Covid-19." Reputation Jurnal Hubungan Masyarakat 8, no. 1 (2023): 43–64. http://dx.doi.org/10.15575/reputation.v8i1.30619.

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This research aims to describe the corporate social responsibility (CSR) management of Perum Perhutani West Java and Banten Regional Division in efforts to recover the post-Covid-19 economy through the Triple Bottom Line concept proposed by John Elkington, this concept consists of three stages, namely, Economic Prosperty ( Economic Prosperity), Environmental Quality (Environmental Concern) and Social Justice (Social Concern). The results of this research show that CSR has successfully implemented stages in accordance with the Triple Bottom Line concept which includes the stages of Economic Pro

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Alifiarisma Maricar and Sunu Priyawan. "Implementasi Akuntansi Lingkungan Dalam Hubungannya Dengan Konsep Triple Bottom Line Menuju Green Economy Guna Mencapai Keberlanjutan Pada PT Varia Usaha Beton (VUB) Sidoarjo." Jurnal Ekonomi dan Pembangunan Indonesia 2, no. 1 (2024): 08–23. http://dx.doi.org/10.61132/jepi.v2i1.244.

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PT. Varia Usaha Beton Sidoarjo is a manufacturing company that produces concrete products and provides services, where the products produced definitely produce a high environmental impact. The application of environmental accounting itself is needed to support the company's operational activities to identify, measure, evaluate and report environmental accounting as control over the responsibility for negative impacts from the company's operational activities. The triple bottom line concept is also a theory that looks not only from the profit aspect but also from the people and planet aspect. T

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Dobroselskyi, M., and J. Kurotová. "ANALYSIS OF THE USE OF THE TRIPLE BOTTOM LINE CONCEPT IN THE BUSINESS ENVIRONMENT." National Association of Scientists 3, no. 34(61) (2020): 10–12. http://dx.doi.org/10.31618/nas.2413-5291.2020.3.61.328.

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Over the last few years, businesses have begun to move towards sustainability. Sustainability is nowadays considered a primary part of companies striving to have a better approach to nature and to use resources more efficiently. Businesses see sustainability as a way to be more competitive in the market in which they operate, to make their awareness visible and to gain new customers. Today, companies strive to protect the environment in which they operate through sustainability, and at the same time their activities try to eliminate the negative impacts on nature. The aim of the article is to

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Trojanowski, Tomasz. "The Triple Bottom Line Concept in Sustainable Marketing Mix Activities of Food Industry Enterprises." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (July 25, 2022): 1296–302. http://dx.doi.org/10.37394/23207.2022.19.116.

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The concept of Triple Bottom Line (TBL), plays a key role in transforming manufacturing enterprises into sustainable economic organisations operating in accordance with the principles of sustainable development. Due to the theoretical and cognitive gap identified by the author, the concept has been referred to the marketing mix of food industry enterprises functioning in the sector of economy, which is characterised by dynamism and constant increase of value. The article includes the aim of the study, the research hypothesis, the research problem and presents the research methods used. The aim

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Budiawan, Shella. "Analisis Pengungkapan Triple Bottom Line Dalam Penerapan Akuntansi Manajemen Lingkungan Pada Industri Pertambangan." Gorontalo Accounting Journal 2, no. 1 (2019): 22. http://dx.doi.org/10.32662/gaj.v2i1.502.

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The purpose of this study is to reveal the Triple Bottom Line in the application of management accounting in the mining industry in Donggala Regency. This research method uses Qualitative Descriptive Method with respondents as many as 30 people who are communities around the location of the company, community leaders, and local government. The analytical tool used in this study is Phenomenology Analysis and data collection techniques carried out by conducting interviews, observation, and documentation to respondents directly.Based on the result of this research shows that company is PT. Balikp

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Ardy Kukuh Wilangga, Muhammad, and Erwin Saraswati. "Value Added of Financial Statements Based On Triple Bottom Line At Pt Wijaya Karya (Persero) Tbk." Reviu Akuntansi, Keuangan, dan Sistem Informasi 1, no. 2 (2022): 58–71. http://dx.doi.org/10.21776/reaksi.2022.1.2.37.

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PT Wijaya Karya (Persero) Tbk is one of Indonesia's largest construction companies. The company manages projects that necessarily involve exploiting nature or clearing land for development in its practice. In today's business world, companies must consider not only focusing on the single bottom line (profit) but also on the surrounding environment (people) and community (planet). However, in practice, the triple bottom line as a measuring tool to calculate how big the company is in promoting the triple bottom line is limited to simply following the regulations, so this concept has not been car

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Ammar, Muhammad, Gema Bangsawan, and Asriani Asriani. "Designing the Concept of Regional Innovation Sustainability: The Triple Bottom Line Concept Approach and Sustainable Evaluation." Jurnal Bina Praja 16, no. 3 (2024): 523–39. https://doi.org/10.21787/jbp.16.2024.523-539.

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Sustainability of performance target achievement. While quantitative target achievement has reached an ideal state, it is often accompanied by a lack of sustainability as a continuous cycle. This cycle should be established from the inception of regional innovations, preventing them from becoming a burden on the government due to the utilization of various resources, including budget, time, and innovation actors. This research employs a qualitative approach with literature review data analysis to explore research perspectives and establish a framework aligned with the research subject. This ap

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Saputra, Komang Adi Kurniawan, Bambang Subroto, Aulia Fuad Rahman, and Erwin Saraswati. "Sustainability Performance in Hospitality Industry: Interaction of Strategic Sustainability Management and Sat Kerthi Culture." Jurnal Ilmiah Akuntansi dan Bisnis 18, no. 1 (2023): 147. http://dx.doi.org/10.24843/jiab.2023.v18.i01.p10.

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This study aims to develop a model framework to identify the determinants of factors that influence sustainable performance practices in the hospitality sector. This study uses explanatory research. The unit of analysis in this study is the hotel's general manager. Data analysis was performed by multiple linear regression. It was observed that the influence of strategic sustainability management consisting of internal and external challenges as well as sat kerthi culture adopted as sustainable tourism regulation on sustainability performance based on the triple bottom line. The results show th

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Kurnia, Isnu Niki Adi, Mohamad Hasanudin, and Alvianita Gunawan Putri. "INFLUENCE OF THE TRIPLE BOTTOM LINE CONCEPT ON SUSTAINABILITY AND SUCCESS OF TOFU SMEs IN MAGELANG." Applied Accounting and Management Review (AAMAR) 2, no. 2 (2023): 70. http://dx.doi.org/10.32497/aamar.v2i2.5095.

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Business sustainability is essential for enterprises to endure in the future and provide economic, social, and environmental opportunities for future generations. By establishing business sustainability in economic, social, and environmental aspects, a business can enhance its success. This study seeks to analyse business sustainability and success in tofu SMEs in Magelang Regency, with a focus on sustainable practices. The study was conducted using purposive sampling technique with specific criteria and considerations to determine the sample. A total of 60 participants from the tofu industry

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Fara Brygita Ramadhani and Cholis Hidayati. "Penerapan Triple Bottom Line Pada PT Bank Rakyat Indonesia Tbk." Akuntansi 3, no. 2 (2024): 156–62. http://dx.doi.org/10.55606/akuntansi.v3i2.1997.

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This research analyzes the implementation of the Triple Bottom Line (TBL) concept by PT Bank Rakyat Indonesia (BRI) in their 2022 sustainability report, using a qualitative descriptive analysis method. The TBL concept, encompassing "People," "Planet," and "Profit," has become a central focus in various business sectors, emphasizing the importance of social, environmental, and financial sustainability. The findings reveal that BRI has successfully led the way in implementing TBL in the Indonesian banking sector, with positive impacts on society and the environment, alongside robust financial gr

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Fathollahi-Fard, Amir M., Lyne Woodward, and Ouassima Akhrif. "Sustainable distributed permutation flow-shop scheduling model based on a triple bottom line concept." Journal of Industrial Information Integration 24 (December 2021): 100233. http://dx.doi.org/10.1016/j.jii.2021.100233.

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Kampo, Kunradus. "PERSEPSI DAN MINAT MANAJEMEN CU TERHADAP PEMBANGUNAN BERKELANJUTAN DAN PELAPORAN BERKELANJUTAN." SIMAK 19, no. 02 (2021): 268–86. http://dx.doi.org/10.35129/simak.v19i02.241.

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This study aims to analyze the perceptions of Credit Union (CU) managers regarding sustainable development and interest in sustainable reporting. Respondents were asked to answer the questionnaire personally via google form. The SPSS output which became the focal point included descriptive statistical data, perception frequency and management interest. The results of the study indicate that CU management has a very good perception of sustainable development and sustainable reporting. In addition, CU management also has a high enough interest in implementing sustainable reporting. CU management

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Datillah, Rahmat, Zaitul Zaitul, and Desi Ilona. "PENGARUH CORPORATE GOVERNANCE TERHADAP TRIPLE BOTTOM LINE REPORTING." JURNAL LENTERA AKUNTANSI 8, no. 2 (2023): 430. http://dx.doi.org/10.34127/jrakt.v8i2.952.

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The importance of the triple bottom line (TBL) concept has been debated among academicians and practitioners. The discussion about the extent of implementing these sustainable initiatives and what factor determines its reporting. Corporate governance is one of the influencing factors of TBL reporting. However, limited studies investigate corporate governance's role in TBL reporting, especially utilizing data from different continental European corporate governance systems like Indonesia. Therefore, this paper investigates the effect of the commissioner board size and gender on TBL reporting us

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Shawl, Sana, Keyurkumar M. Nayak, and Nakul Gupta. "Cello Plastotech: adopting the triple bottom line as a sustainability strategy." Emerald Emerging Markets Case Studies 13, no. 1 (2023): 1–18. http://dx.doi.org/10.1108/eemcs-09-2021-0294.

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Learning outcomes On completion of the case, the students will be able to understand the concept and importance of sustainability; understand how triple bottom line can help a company make a transition towards sustainability; evaluate the tensions between the three pillars of triple bottom line approach; assess the role of circular economy model as opposed to the conventional linear model in the transition of a company towards sustainability; and understand the sustainability challenge in an emerging market context. Case overview/synopsis Despite the promising growth potential of the plastics

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Vishal, Garg, and Rakesh Garg Dr. "CHALLENGES AND BARRIERS IN IMPLEMENTING THE TRIPLE BOTTOM LINE (TBL) FRAMEWORK IN DEVELOPING ECONOMIES." International Journal of Research in Management & Social Science Volume 11, Issue 4: October - December 2023 (2023): 78–83. https://doi.org/10.5281/zenodo.15283949.

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<strong>Abstract</strong> <em>The Triple Bottom Line (TBL) framework emphasizes the integration of economic, environmental, and social dimensions in sustainable development. While developed countries have progressively embraced the TBL concept, developing economies like India face multiple challenges in its implementation. This research paper explores the major barriers, practical constraints, and policy gaps that hinder TBL adoption in India. Using both primary data (survey and interviews) and secondary data (published reports, government documents, journals), the study applies statistical to

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Sentanu, I. Gede Eko Putra Sri, Ardian Prabowo, Klara Kumalasari, Aulia Puspaning Galih, and Rendra Eko Wismanu. "Stakeholder Collaboration Model for Ecotourism Development in Indonesia: Case Study from Batu City East Java Province." Journal of Government and Civil Society 5, no. 2 (2021): 214. http://dx.doi.org/10.31000/jgcs.v5i2.4420.

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This research aims at creating a concept of cooperation between stakeholders in developing eco-tourism in Batu City. Eco-tourism and the role of stakeholders are related to one another. It is due to the urge of stakeholders to work together in managing the potential of eco-tourism to achieve a development goal. This study applies the Penta-helix model and triple-bottom-line theories to investigate the contribution of stakeholders to sustainable development. The Penta-helix model is used to identify relevant stakeholders and conduct effective collaboration. At the same time, the triple-bottom-l

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Budiman, Rinad Riananda Widiastri, Darajat Wibawa, and Acep Muslim. "Implementasi CSR PT Pupuk Kujang pada Program Kampung Nanasku." Reputation Jurnal Hubungan Masyarakat 8, no. 3 (2024): 351–72. https://doi.org/10.15575/reputation.v8i3.37370.

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ABSTRAKPenelitian ini bertujuan untuk mendeskripsikan manfaat CSR dalam konsep Triple Bottom Line pada dimensi sosial, ekonomi, dan lingkungan yang diperoleh perusahaan maupun masyarakat kelompok petani nanas dalam kegiatan CSR Pupuk Kujang pada program Kampung Nanasku. Penelitian ini menggunakan paradigma konstruktivisme dengan pendekatan kualitatif. Metode yang digunakan adalah studi kasus, yang melibatkan pengumpulan data primer dan sekunder melalui wawancara mendalam dan observasi. Hasil penelitian ini menunjukkan bahwa PT Pupuk Kujang memperoleh manfaat sosial, seperti peningkatan hubunga

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Piwowar-Sulej, Katarzyna. "Pro-Environmental Organizational Culture: Its Essence and a Concept for Its Operationalization." Sustainability 12, no. 10 (2020): 4197. http://dx.doi.org/10.3390/su12104197.

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Organizational culture is currently considered a critical factor in achieving success in any business activity, including the implementation of the idea of sustainability. Sustainability-driven organizations incorporate a triple bottom line approach, which promotes the collateral achievement of companies’ environmental, economic, and social goals. The first bottom line is related to environmental sustainability. This bottom line should be facilitated by a pro-environmental organizational culture (PE culture). A company should strive to bring this culture to the highest possible level. Although

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Sherman, W. Richard. "The Triple Bottom Line: The Reporting Of Doing Well & Doing Good." Journal of Applied Business Research (JABR) 28, no. 4 (2012): 673. http://dx.doi.org/10.19030/jabr.v28i4.7051.

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Organizations struggle to tell their stories, to communicate the good - and sometimes the bad - they do in the marketplace, in the community, to and for the environment, and in society. Quite clearly, the challenge of telling the companys story is not being met by current corporate reporting practices. In particular, criticism has been directed at the failure of annual reports or other regulatory filings to tell anything about a company's environmental and social performance. Triple bottom-line (TBL) reporting, a term coined by John Elkington in his 1997 book Cannibals with Forks: the Triple B

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Ceballos-Hernández, Cristina, and Rafaela Alfalla-Luque. "The Triple Bottom Line in Language Tourism." Journal of Business 16, no. 1 (2025): 131–54. https://doi.org/10.21678/jb.2025.2481.

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The sustainable development of language tourism must be supported by the use of specific indicators capable of measuring the economic, social and environmental aspects related to the sector’s activity, in line with the Triple Bottom Line (TBL) concept. This is in line with Goal 12 of the Sustainable Development Goals (SDGs), which determines the importance of adequate reporting in these areas, allowing to manage, plan and monitor actions and results by stakeholders and companies. Given the need to determine specific indicators for this tourism, an analysis of high-impact scientific publicati

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Bottero, Marta, Valentina Ferretti, and Giulio Mondini. "Towards Smart and Sustainable Communities." Advanced Engineering Forum 11 (June 2014): 131–35. http://dx.doi.org/10.4028/www.scientific.net/aef.11.131.

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The present paper aims at developing some reflections about the evolution of the sustainable development paradigm, from the triple-bottom line approach, to the concept of smart city and to the idea of sustainable communities. The paper also explores the main features of the future of cities, which will be based on the notion of social capital.

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Breesam, Hatem Khaleefah, and Zahraa Abdul Kadhim Jawad. "Application of the Triple Bottom Line (TBL) concept to measure the maintenance performance of buildings." IOP Conference Series: Materials Science and Engineering 1090, no. 1 (2021): 012079. http://dx.doi.org/10.1088/1757-899x/1090/1/012079.

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Balas Rant, Melita. "Innovating Business Activities Using Triple Bottom Line Concept: The Case Of Building Hygene Company Valtex." Journal of Business Case Studies (JBCS) 10, no. 3 (2014): 213–24. http://dx.doi.org/10.19030/jbcs.v10i3.8710.

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Rosana, Nurul, Siswo Hadi Sumantri, Erik Sugianto, Belly Yan Dewantara, Safriudin Rifandi, and Hari Subagio. "Triple Bottom Line Concept for Sustainability of Swimming Crab Capture Fishery in Eastern Surabaya Waters." International Journal on Engineering Applications (IREA) 12, no. 4 (2024): 279. http://dx.doi.org/10.15866/irea.v12i4.24594.

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Pratama, Oktarini, Rini Eka Sari, Erlina Ndaru Kuntari, and M. Nilzam Aly. "Sustainable Homestay Marketing Strategy: Triple Bottom Line Implementation for Post-Pandemic Economic Recovery in Pulesari Tourism Village." Jurnal Pariwisata Terapan 8, no. 1 (2024): 36. http://dx.doi.org/10.22146/jpt.95956.

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The development of tourism villages is an important issue in implementing sustainable tourism principles related to the triple bottom line concept. Pulesari Village is expected to become a tourist village that is able to integrate economic (profit), social (people), and environmental (planet) interests in managing its homestay business. The purpose of this research is to understand the homestay marketing model carried out by the Pulesari Tourism Village Manager in relation to the triple bottom line concept. This research uses data collection techniques through non-participatory observation, in

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Juliano, Kelvin Allen, and Rofiaty Rofiaty. "IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) BERDASARKAN KONSEP TRIPLE BOTTOM LINE." Jurnal Kewirausahaan dan Inovasi 2, no. 4 (2023): 1164–72. http://dx.doi.org/10.21776/jki.2023.02.4.18.

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The objective of this research is to identify the implementation of Corporate Social Responsibility (CSR) program by the Regional Office of PT Bank Rakyat Indonesia (Persero) Tbk in Malang. The program was implemented using the Triple Bottom Line concept known as the 3Ps, consisting of profit, people, and planet, in order to create corporate image. The data of this qualitative descriptive research was harvested from documentation and interviews with the office’s logistics staff as the executor of the program. This study finds that the Regional Office of PT Bank Rakyat Indonesia has carried out

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Prasetyo, Agus Subhan, Wulan Sumekar, Ari Prima, Anisa Nurina Aulia, Annisa Firdauzi, and Dwiya Anela Kurniasari. "Sustainability of Small and Medium Enterprises of Banana Processed Products Based on Economic, Social and Environmental Impacts." IOP Conference Series: Earth and Environmental Science 1364, no. 1 (2024): 012046. http://dx.doi.org/10.1088/1755-1315/1364/1/012046.

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Abstract This study aimed to study the sustainability of SMEs of banana processing products based on economic, social, and environmental impacts using the Triple Bottom Line concept. This study used a case study approach; the number of respondents was 160 from Mekarsari SMEs. The results show that all processed banana products are feasible because the R/C ratio value is more than 1. The added value produced by the four products is high because the added value ratio of the four products is above 40%. Business sustainability is assessed from the Triple Bottom Line aspect. The economic aspect has

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MacDonald, Chris, and Wayne Norman. "Rescuing the Baby from the Triple-Bottom-Line Bathwater: A Reply to Pava." Business Ethics Quarterly 17, no. 1 (2007): 111–14. http://dx.doi.org/10.5840/beq200717118.

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ABSTRACT:We respond to Moses Pava's defense of the “Triple Bottom Line” (3BL) concept against our earlier criticisms. We argue that, pace Pava, the multiplicity of measures (and units of measure) that go into evaluating ethical performance cannot reasonably be compared to the handful of standard methods for evaluating financial performance. We also question Pava's claim that usage of the term “3BL” is somehow intended to be ironical or subversive.

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Enjang, Pera Irawan, S.Sos, and M.I.Kom. "The Analysis of Triple Bottom Line Concept Implementation in CSR Program through Local Food Processing Industry." International Journal of Management Sciences and Business Research 7, no. 4 (2018): 115–23. https://doi.org/10.5281/zenodo.3483473.

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This research attempted to analyze the implementation of triple bottom line concept in CSR program through local food processing industry. This was done because there were still few CSR programs in Indonesia which are integrating aspects of the planet, profit, and people .Therefore, the method used in this research was the qualitative method with single case study design. The data for this research were collected through interviews and observations with CSR program managers and relevant stakeholders. The data were analyzed using reduction process, data presentation, and conclusion (verificatio

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Koride, Padmavathi, Sirish Venkatagiri, and Ganesh L. "Value Ingredients Private Limited: engaging farmers for achieving triple bottom line." Emerald Emerging Markets Case Studies 13, no. 4 (2023): 1–28. http://dx.doi.org/10.1108/eemcs-04-2023-0094.

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Learning outcomes After completion of this case study, students will be able to apply the triple bottom line concept to a spice manufacturing and export company (RBT 3); to examine the options before Value Ingredients Private Limited (VIPL), namely, to cultivate spices in the traditional way versus adopting integrated pest management (IPM) to cater to international markets (RBT 4); to analyse the returns for an IPM farmer vis-à-vis a conventional farmer, and to compare the returns therein (RBT 4); and to evaluate the ways and means of engaging farmers to change their way of cultivation (RBT 5)

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Nurhidayat, Evi, Asriani Junaid, and Jeni Kamase. "PENERAPAN AKUNTANSI LINGKUNGAN BERDASARKAN TRIPLE BOTTOM LINE PADA RSUD H. M. DJAFAR HARUN KABUPATEN KOLAKA UTARA." INVOICE : JURNAL ILMU AKUNTANSI 2, no. 2 (2020): 35–78. http://dx.doi.org/10.26618/inv.v2i2.4111.

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This study aims to determine the application of environmental accounting in terms of the Triple Bottom Line concept at H. M. Djafar Harun District Hospital in North Kolaka Regency. This research uses descriptive qualitative research. Data collection uses primary and secondary data with in-depth interviews with informants who are in the area of H. M. Djafar Harun District Hospital in North Kolaka Regency. The results showed that the environmental accounting carried out by H. M. Djafar Harun District Hospital in North Kolaka Regency generally met the triple bottom line concept which included thr

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Le, Angelina Nhat Hanh, Tessa Tien Nguyen, and Julian Ming-Sung Cheng. "Enhancing sustainable supply chain management performance through alliance portfolio diversity: the mediating effect of sustainability collaboration." International Journal of Operations & Production Management 41, no. 10 (2021): 1593–614. http://dx.doi.org/10.1108/ijopm-08-2020-0505.

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PurposeWhile strategic alliances is a concept increasingly discussed in the field of sustainable supply chain management (SSCM), an emerging and more crucial concept regarding alliances—namely, the alliance portfolio—is mostly ignored in the SSCM context. Mainly drawing on the categorisation–elaboration model (CEM), this research develops a three-layer model to explore the effects of three alliance portfolio diversity facets on the three triple-bottom-line SSCM performances through the mediation of sustainability collaboration.Design/methodology/approachThe field data are collected from 321 Vi

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Kaur, Japneet. "CSR in Business for Sustainable Enterprise." Don Bosco Institute of Technology Delhi Journal of Research 1, no. 1 (2024): 27–30. https://doi.org/10.48165/dbitdjr.2024.1.01.05.

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Over time, businesses have added additional components, such corporate governance, service-dominant thinking, and sustainable business. Examples of these include corporate social responsibility. It used to be said that an organization’s main responsibility was to maximize profits for its stakeholders at the expense of its ability to improve society as a whole. Ecology, another important component that was previously disregarded, is now receiving the attention it deserves. A “business case” for corporate sustainability is a concept that more and more businesses, environmental groups, and others

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JUNIARIANI, Ni Made Rai, and Ni Luh Putu Ratna Wahyu LESTARI. "Implementation Of The Triple Bottom Line In Cooperative Performance Assessment." International Journal of Environmental, Sustainability, and Social Science 2, no. 3 (2021): 174–82. http://dx.doi.org/10.38142/ijesss.v2i3.92.

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This study explores and describes the facts about what is felt and experienced directly by the informants in-depth on the application of the Triple Bottom Line (TBL) concept in cooperatives. The research uses a non-positivistic method with a qualitative design and a case study approach. Data analysis was carried out by conducting interviews with informants who were directly related to the implementation of the TBL concept, namely the chairman of the cooperative, the members of the cooperative, and the employees of the cooperative. Based on data analysis and in-depth interviews with informants,

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Zhang, Guo Xin, and Yan Wei. "The Inspiration of Qujiang New District Landscape Design to the Ecological Construction of Cosmopolitan Xi’an City." Advanced Materials Research 368-373 (October 2011): 3400–3405. http://dx.doi.org/10.4028/www.scientific.net/amr.368-373.3400.

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This paper explores the basic ideas of the ecological construction of the international city of Xi'an. There are mainly three fundamental parts which includes the culture concept of the bottom triple line, the three elements of landscape design and the five priorities of the ecological construction. This essay is discussed by reviewing the Tang Fu Rong landscape area’s historical changes of the ecological environment and summarizing the results of the Qujiang landscape.

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