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Journal articles on the topic 'Triple Bottom Line (TBL)'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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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Venkatraman, Sitalakshmi, and Raveendranath Ravi Nayak. "Relationships among triple bottom line elements." Journal of Global Responsibility 6, no. 2 (2015): 195–214. http://dx.doi.org/10.1108/jgr-04-2012-0013.

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Purpose – The purpose of this paper is to gain more insight of the nature and strength of relationships among the three triple bottom line (TBL) outcomes, namely corporate environmental performance outcome (CEPO), corporate social performance outcome (CSPO) and corporate financial performance outcome (CFPO) and to evolve a roadmap for integrating sustainable business practices that facilitates in managing and improving their sustainable performance. Literature reports that currently businesses try to achieve economic, social and ecological goals independently resulting in silos. The interrelat

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Kim, Hyun-jung, and Ji-yoon Son. "A Study on Triple Bottom Line (TBL) Efficiency for Sustainable Operations of Airlines." Korean Review of Corporation Management 12, no. 4 (2021): 157–83. http://dx.doi.org/10.20434/kricm.2021.11.12.4.157.

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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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Wahyuni, Sri, and Sutan Febriansyah. "Determinasi Triple Bottom Line Disclosure Terhadap Nilai Perusahaan dengan Profitabilitas dan Volatilitas Arus Kas Sebagai Pemoderasi dan Ukuran Perusahaan Sebagai Variabel Kontrol." Jurnal Akuntansi dan Keuangan 11, no. 1 (2023): 1. http://dx.doi.org/10.29103/jak.v11i1.8506.

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This study aims to examine the effect of The Triple Bottom Line (TBL) on firm value moderated by profitability and cash flow volatility. The two moderaing variables are controlled by firm size as a control variable. The sample was taken using a purposive sampling technique and the sample obtained was 43 companies that won Indonesia Corporate Social Responsibility Awards (ICSRA) 2021. This study used Moderated Regression Analysis (MRA). The result show that The Triple Bottom Line (TBL) and cash flow volatility have no effect on the value of the Indonesia Corporate Social Responsibility Awards (

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Keshav, Seetah, and Mundookissoory La�sha. "TRIPLE BOTTOM LINE REPORTING (TBL) IN MAURITIUS: AN ASSESSMENT." Journal of Academy of Business and Economics 16, no. 3 (2016): 51–60. http://dx.doi.org/10.18374/jabe-16-3.7.

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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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Rohma, Frida Fanani. "Analisis Komparabilitas dan Fleksibilitas Triple Bottom Line Pada Aliran Kas Investor." Kajian Akuntansi 22, no. 1 (2021): 78–87. http://dx.doi.org/10.29313/ka.v22i1.6027.

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Praktik akuntansi mulai mensyaratkan pelaporan berkelanjutan dengan Triple Bottom Line (TBL). Akan tetapi, seiring perkembangannya TBL dihadapkan pada perdebatan isu keseragaman dan fleksibilitas yang hanya memandang dari prespektif penyusun laporan. Penelitian ini melakukan analisis komparasi efektifitas pelaporan TBL dari perspektif pengguna laporan keuangan, dengan lebih menekankan konsep komparabilitas daripada keseragaman. Penelitian menginvestigasi dampak komparabilitas dan fleksibilitas pelaporan TBL dari sudut pandang arus biaya dan manfaat pada aliran kas investor dari sisi struktur m

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Nogueira, Elisabete, Sofia Gomes, and João M. Lopes. "The Key to Sustainable Economic Development: A Triple Bottom Line Approach." Resources 11, no. 5 (2022): 46. http://dx.doi.org/10.3390/resources11050046.

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Concerns about improving social, environmental, and economic living standards are the basis of the triple bottom line (TBL) link to economic development (ED). Aware of the importance of studying their relationship, this article analysed the influence of TBL on ED. A quantitative methodology was used. The sample comprised a panel of data from 2006 to 2019 for OECD (Organisation for Economic Co-operation and Development) countries. Five multiple linear regression models were estimated by the generalised method of moments. The results of this study revealed that the social dimension of TBL boosts

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Rodriguez, Rocio, Goran Svensson, and David Eriksson. "Organizational logic to prioritize between the elements of triple bottom line." Benchmarking: An International Journal 25, no. 6 (2018): 1626–40. http://dx.doi.org/10.1108/bij-02-2017-0027.

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Purpose The purpose of this paper is to assess both private and public organizations in order to compare the similarities and differences between the organizational priority logic of TBL elements. The research objective is, therefore, to describe the organizational logic, so as to prioritize between economic, social and environmental elements of the triple bottom line (TBL). The approach is also to describe the common denominators and differentiators between private and public organizations. Design/methodology/approach Based on judgmental sampling and in-depth interviews of executives at priva

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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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Alhaddi, Hanan. "Triple Bottom Line and Sustainability: A Literature Review." Business and Management Studies 1, no. 2 (2015): 6. http://dx.doi.org/10.11114/bms.v1i2.752.

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Triple bottom line (TBL) and sustainability are two related constructs that are used interchangeably in the literature. A comprehensive review of the relevant literature was conducted and revealed an inconsistent use of the term sustainability. On the other hand, consistency in terms of referring to the three lines simultaneously is built into the structure of TBL as the construct is explicitly based on the integration of the social, environmental, and economic lines. The purpose of this paper is not to support an argument that favors the use of one term over the other, but to provide an overv

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Chukwuani, Victoria Nnenna. "Evaluating the Effectiveness of Triple Bottom Line Reporting in Enhancing Corporate Accountability." International Journal of Advanced Finance and Accounting 4, no. 4 (2023): 82–95. https://doi.org/10.5281/zenodo.13352936.

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<em>This study investigates the impact of Triple Bottom Line (TBL) reporting on social responsibility and community relations in developing countries and examines the role of stakeholder perceptions in enhancing the effectiveness of TBL reporting in India and Nigeria. Utilizing a robust sample of 100 companies, evenly divided between those implementing TBL reporting and those not, the research employs both descriptive and inferential statistical methods to analyse the data. Social responsibility and community relations were measured using standardized scales, while stakeholder perceptions were

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Pranesti, Arin. "TRADE OFF ANTARA UNIFORMITY DAN FLEXIBILITY DALAM PENGUNGKAPAN PELAPORAN TRIPLE BOTTOM LINE." Nominal: Barometer Riset Akuntansi dan Manajemen 8, no. 2 (2019): 136–51. http://dx.doi.org/10.21831/nominal.v8i2.26553.

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Abstrak: Trade Off Antara Uniformity dan Flexibility dalam Pengungkapan Pelaporan Triple Bottom Line. Pengungkapan yang lebih komprehensif yang tidak hanya berfokus pada pengungkapan laba menjadi hal yang krusial untuk diungkapkan oleh perusahaan. Baru-baru ini, pengungkapan entitas mengarah ke format pelaporan Triple Bottom Line (TBL). Penelitian ini bertujuan untuk mengetahui apakah dampak yang dapat ditimbulkan ketika konsep keseragaman dan fleksibilitas diterapkan pada pelaporan TBL. Penelitian ini merupakan penelitian kajian literature yang bersumber pada artikel-artikel yang sesuai denga

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Fitrianingsih, Yoan, Aninditha Putri Kusumawardhani, and Harianto Simarmata. "Karaktersitik Perusahaan dan GCG Terhadap Triple Bottom Line Pada Perusahaan Sawit." Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) 7, no. 3 (2024): 247–63. http://dx.doi.org/10.32493/skt.v7i3.33798.

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Penelitian ini bertujuan untuk mengetahui gambaran dan besaran pengaruh Karakteristik Perusahaan dan Good Corporate Governanceterhadap Pengungkapan Triple Bottom Line pada perusahaan sub sector perkebunan sawit yang terdaftar di Bursa Efek Indonesia tahun 2017 â€“ 2021. Metode penelitian yang digunakan dalam penelitian ini adalah menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Sampel penelitian ini menggunakan purposive sampling yang terdiri dari 8 perusahaan. Hasil penelitian ini menunjukkan bahwa Karakteritik Perusahaan tidak berpengaruh terhadap pengungkapan TBL

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Dhakal, Hem Raj. "How social enterprises called benefit organisations fulfil the triple bottom line." Social Business 10, no. 1 (2020): 47–63. http://dx.doi.org/10.1362/204440820x15813359568228.

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The purpose of this qualitative multi-case study was to explore how the leaders of benefit organisations fulfil the triple bottom line (social, economic, and environmental missions) of social enterprises that were formed as benefit corporations, benefit LLCs (limited liability companies), and certified benefit corporations between 2010 and 2015 in Maryland and Virginia. The theoretical foundation used for this study was the triple bottom line (TBL) model. This research contributed to the existing body of knowledge by investigating the interdependence between the three components of the TBL. Th

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Asiam, Siti, and Ari Kamayanti. "TELAAH KRITIS ATAS KONSEP TRIPLE BOTTOM LINE DITINJAU DARI SHARI’ATE ENTERPRISE THEORY." IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam 2, no. 1 (2019): 18–31. http://dx.doi.org/10.34202/imanensi.2.1.2014.18-31.

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Tujuan dari penelitian ini adalah untuk menganalisis konsep triple bottom line ditinjau dari shari’ate enterprise theory. Metode penelitian kualitatif digunakan dalam penelitian ini untuk melakukan tinjauan kritis atas konsep Triple Bottom Line dalam tinjauan Shari’ate Enterprise Theory. Hasil penelitian menunjukkan konsep TBL telah memuat nilai-nilai keadilan, amanah, dan tanggung jawab, namun terdapat perbedaan mendasar terkait dengan landasan dan tujuan utamanya. TBL tidak mampu menangkap nilai-nilai transendental yang melampaui serta nilai teleologikal kedua nilai ini terkait dengan nilai

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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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Hourneaux Jr, Flavio, Marcelo Luiz da Silva Gabriel, and Dolores Amalia Gallardo-Vázquez. "Triple bottom line and sustainable performance measurement in industrial companies." Revista de Gestão 25, no. 4 (2018): 413–29. http://dx.doi.org/10.1108/rege-04-2018-0065.

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Purpose The purpose of this paper is to propose a minimum set of indicators to be measured by industrial companies to represent the triple bottom line (TBL) approach. Design/methodology/approach The research is both descriptive and quantitative. Three hypotheses establish associations among the degrees of use of TBL indicators and their different degrees of use in firms. The authors used confirmatory factor analysis (CFA) to validate the scale and structural equation modelling to represent the final measurement model. The survey gathered 149 industrial companies. Findings The results pointed o

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Venkatraman, Sitalakshmi, and Raveendranath Ravi Nayak. "Corporate sustainability: an IS approach for integrating triple bottom line elements." Social Responsibility Journal 11, no. 3 (2015): 482–501. http://dx.doi.org/10.1108/srj-11-2013-0136.

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Purpose – The purpose of this paper is to investigate the inter-relationships among three triple bottom line (TBL) outcomes of corporate sustainability, namely, corporate environmental performance outcome (CEPO), corporate social performance outcome (CSPO) and corporate financial performance outcome (CFPO), with the aid of an empirical study conducted in Australian businesses. The paper also aims to provide a roadmap for integrating sustainable business practices using information systems (IS) approach of continuous improvement lifecycle. Current business practices try to achieve economic, soc

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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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Nica, Ionuț, Nora Chiriță, and Irina Georgescu. "Triple Bottom Line in Sustainable Development: A Comprehensive Bibliometric Analysis." Sustainability 17, no. 5 (2025): 1932. https://doi.org/10.3390/su17051932.

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This study provides a bibliometric analysis of the Triple Bottom Line (TBL) framework in sustainable development, highlighting its ethical dimensions and corporate responsibility. Using R Studio and VOSviewer, we examine research trends from 2001 to 2023, revealing a 23.23% annual growth in publications, strong global engagement, and increasing interdisciplinarity. Thematic analysis shows a shift from broad management concepts to specialized areas such as circular economy, life cycle assessment, and climate impact, demonstrating TBL’s transition from a theoretical model to an actionable sustai

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Fung, Lan Yong, How Chin Chun, Ling Ling Uie Loreta, Ha Lee Ming, and Kong Melinda. "Triple bottom line: Implications on Private Higher Education Institutions (PHEIs) In Malaysia." International Journal of Novel Research in Education and Learning 11, no. 5 (2024): 12–20. https://doi.org/10.5281/zenodo.13843002.

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<strong>Abstract:</strong> This paper is a review based on the triple bottom line (TBL) conceptual paradigm and its implications on private higher education institutions (PHEIs) for community development.  Existing literature and analysis suggest that PHEIs need to participate in profitable relations with stakeholders, while integrating their visions and purposes into their management agenda.  The TBL tends to have a positive impact on PHEIs in terms of brand reputation and trust on brand equity and loyalty. Adopting the TBL can enhance mutual trust, reduce protest and help improve t

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Sabino, Ana, Ana Moreira, Francisco Cesário, and Mafalda Pinto Coelho. "Measuring Sustainability: A Validation Study of a Triple Bottom Line (TBL) Scale in Portugal." Emerging Science Journal 8, no. 3 (2024): 899–916. http://dx.doi.org/10.28991/esj-2024-08-03-06.

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Studies on sustainability using the Triple Bottom Line (TBL) approach are increasing. However, there is no consensus on how to measure the economic, social, and environmental dimensions of sustainability based on TBL theory. Despite numerous proposals, there is a lack of integrated measures covering all three dimensions simultaneously and having a human-centered approach. This gap is particularly pronounced in Portugal, where no existing scale adequately meets the needs of academics and practitioners. To address this challenge, and based on existing measures that encompass the nature of each T

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Muriithi, Peter Njiru, Titus Mwanthi, and Nathan Chiroma. "The Triple Bottom Line and Church Sustainability in Kenya." European Journal of Humanities and Social Sciences 2, no. 5 (2022): 31–36. http://dx.doi.org/10.24018/ejsocial.2022.2.5.290.

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The religion of Christianity was firmly established in Kenya by European missionaries in AD 1844 and since then, it has grown to be the religion for 85.5% of the population. After Kenya gained political independence in AD 1964, numerous Christian denominations have established church congregations in all parts of the country and the competition for congregation members is high. The Anglican Church of Kenya (ACK) and other mainline churches are experiencing declining congregations due to the entry of the Pentecostal churches but the earlier Pentecostal churches are also experiencing the same ph

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Nogueira, Elisabete, Sofia Gomes, and João M. Lopes. "Triple Bottom Line, Sustainability, and Economic Development: What Binds Them Together? A Bibliometric Approach." Sustainability 15, no. 8 (2023): 6706. http://dx.doi.org/10.3390/su15086706.

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The importance given to sustainable development paved the way for the development of the triple bottom line (TBL) concept. TBL is vital for the assessment of nations’ economic development (ED) beyond traditional economic measures. Despite this relevance, few studies still seek to deepen our understanding of the interaction between TLB and ED. Thus, this bibliometric study aimed to analyse the relationship between TBL, sustainability, and ED, adding business strategy concepts such as competitiveness, decision making, planning, and performance. We intended to reinforce the extension of TBL’s dom

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Roy, Sudipta Sahar, and Sarbani Mitra. "Corporate Triple Bottom Line Reporting: An Empirical Study on the Indian Listed Power Companies." SDMIMD Journal of Management 6, no. 2 (2015): 33. http://dx.doi.org/10.18311/sdmimd/2015/2657.

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Triple Bottom Line (TBL) approach is a proactive step in providing increased transparency and a broader framework for decision making. In this paper, we have considered listed companies of Bombay Stock Exchange (BSE) comprising BSE 500 index as our population. Considering time and resource constraints, it was decided to restrict the survey to only power generating companies (15 units) among those 500 companies. Annual reports/corporate social responsibility/sustainability reports for these 15 numbers of listed power companies were reviewed. For measuring the extent of corporate triple bottom l

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Laurell, Hélène, Niklas P. E. Karlsson, John Lindgren, Svante Andersson, and Göran Svensson. "Re-testing and validating a triple bottom line dominant logic for business sustainability." Management of Environmental Quality: An International Journal 30, no. 3 (2019): 518–37. http://dx.doi.org/10.1108/meq-02-2018-0024.

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PurposeThe triple bottom line (TBL) is still commonly explored in research without joint consideration of economic, social and environmental elements of business sustainability (BS). The purpose of this paper is to re-test and validate a BS framework based on the TBL approach.Design/methodology/approachThis study is based on a questionnaire survey consisting of the largest firms in corporate Sweden. A total of 107 usable questionnaires were ultimately received, for a response rate of 36.5 percent.FindingsThe findings validate and extend a framework of a TBL-dominant logic for BS. A total of 19

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Asraf, Asraf, and Nofal Supriaddin. "Triple Bottom Line on Business Performance: Examining the Moderating Role of Managerial Competencies." Indo-Fintech Intellectuals: Journal of Economics and Business 4, no. 5 (2024): 1767–77. http://dx.doi.org/10.54373/ifijeb.v4i5.1809.

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This study evaluates the influence of the Triple Bottom Line (TBL) dimensions Economic, Social, and Environmental on restaurant business performance in Kendari, as well as the role of managerial competency moderation. The results show that the three dimensions of TBL have a significant positive influence, with the Economic and Social dimensions directly improving performance, and environmentally friendly policies also play an important role. Managerial competence strengthens TBL's positive impact on business performance. These findings imply the importance of managerial competence in maximizin

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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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Alhammadi, Abdulaziz D., and Sura I. Alayed. "IMPACT OF TRIPLE BOTTOM LINE SUSTAINABILITY ON SMALL FOOD CATERING BUSINESS SUCCESS." Journal of Southwest Jiaotong University 57, no. 6 (2022): 443–52. http://dx.doi.org/10.35741/issn.0258-2724.57.6.41.

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This research paper aims to scrutinize the impact of triple bottom line (TBL) sustainability on the success of small business enterprises (SBEs) in the food catering industry using real data collected by using a reliable and valid questionnaire based on the literature. The questionnaire was distributed to a purposive sample consisting of 500 small business owners. Running IBM SPSS 24.0 and AMOS 22.0 on the 441 questionnaires retrieved from the participants, representing a response rate of 82.2%, it was clarified that the TBL factors, that is, economic, social, and environmental factors, have s

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Singh, Sandeep, and Samir K. Srivastava. "Decision support framework for integrating triple bottom line (TBL) sustainability in agriculture supply chain." Sustainability Accounting, Management and Policy Journal 13, no. 2 (2021): 387–413. http://dx.doi.org/10.1108/sampj-07-2021-0264.

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Purpose This paper aims to address the conceptual and practical challenges in integrating triple bottom line (TBL) sustainability in the agriculture supply chain (ASC). It identifies the key enablers for each of the three dimensions of TBL sustainability, analyses their causal relationships as well as cross-dimensional interactions under each TBL dimension. Further, it develops a decision support framework (DSF) for the assessment of TBL sustainability practices and policies in ASC and validates it through a case study. Design/methodology/approach An interpretive structure modelling (ISM) meth

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Amaliyah, Firdausi, and Rachmad Sukma Putranto. "Peran Akuntansi Operasional dalam Mewujudkan Triple Bottom Line." RIGGS: Journal of Artificial Intelligence and Digital Business 4, no. 2 (2025): 1445–56. https://doi.org/10.31004/riggs.v4i2.685.

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Penelitian ini bertujuan untuk mengkaji peran akuntansi operasional dalam mewujudkan konsep Triple Bottom Line (TBL), yang mencakup aspek profit (keuntungan), people (manusia), dan planet (lingkungan), pada CV. Anugerah Sejahtera Teknik. Pendekatan kualitatif deskriptif digunakan untuk menganalisis bagaimana penerapan akuntansi operasional mampu mendukung keberlanjutan perusahaan tidak hanya dari sisi finansial, tetapi juga sosial dan lingkungan. Data diperoleh melalui wawancara, observasi, dan dokumentasi perusahaan. Hasil penelitian menunjukkan bahwa praktik akuntansi operasional seperti pen

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Nursimloo, Sandira, Dinesh Ramdhony, and Oren Mooneeapen. "Influence of board characteristics on TBL reporting." Corporate Governance: The International Journal of Business in Society 20, no. 5 (2020): 765–80. http://dx.doi.org/10.1108/cg-06-2019-0187.

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Purpose This paper aims to investigate the influence of board characteristics on triple bottom line (TBL) reporting, both at aggregate and component level (environment, social and economic) for the top 50 companies in New Zealand. Design/methodology/approach Content analysis is used to create reporting indexes for 2016 and 2017, which serve as proxy for TBL reporting. Regression analysis is then used to investigate the association between board characteristics and TBL reporting, along with its separate components. Findings This paper finds significant positive associations of TBL with profitab

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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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Jayana, Nur Kholis Perwita, Satia Nur Maharani, and Triadi Agung Sudarto. "Socio-Ecological Responsibility Using Triple Bottom Line Method Perspective of Mamayu Hayuning Bawana." Journal of Applied Business, Taxation and Economics Research 3, no. 3 (2024): 293–302. http://dx.doi.org/10.54408/jabter.v3i3.269.

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This research explores the application of the Triple Bottom Line (TBL) concept and Socio-Ecological Responsibility from the perspective of Mamayu Hayuning Bawana (MHB) at Unisma Islamic Hospital Malang. Facing the complex challenges of life, especially in the healthcare sector, companies need to consider social, economic, and environmental aspects in a balanced manner. Unisma Islamic Hospital Malang demonstrates a commitment to TBL with a focus on Profit, People, and Planet. This is reflected in efficient financial management, improved access to healthcare services, proper medical waste manage

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Kim, MinKyung, and DongYeon Kim. "Regional cultural foundations’s roles for promoting sustainability of local artists and arts organizations: Applying the concept of triple-bottom line." Korean Arts Association of Arts Management 72 (November 30, 2024): 253–80. https://doi.org/10.52564/jamp.2024.72.253.

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The number of artists and arts organizations in regional metropolitan areas like Busan has declined, while those in Greater Seoul area including Incheon and Gyeonggi Province have increased. This disparity underscores a growing threat to the sustainability of local artists and arts organizations outside Greater Seoul. With culturla decentralization gaining prominence, regional cultural foundations have emerged as critical policy actors in addressing this issue. However, there has been a lack of macro-policy discussions on how these foundations can support the sustainability of local artists an

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Nogueira, Elisabete, Sofia Gomes, and João M. Lopes. "Financial Sustainability: Exploring the Influence of the Triple Bottom Line Economic Dimension on Firm Performance." Sustainability 16, no. 15 (2024): 6458. http://dx.doi.org/10.3390/su16156458.

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Triple Bottom Line (TBL) may be one of the best weapons in one of today’s biggest business challenges, achieving sustainability. Despite the importance of the economic dimension of TBL for companies’ competitiveness, financial sustainability remains undervalued in research and business management practises. Thus, there is a need to deepen the knowledge about the relationship between sustainable business practises and the economic performance of firms. This study aims to analyse the influence of the economic dimension of TBL on firm financial performance. Three multiple linear regression models

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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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Khan, Noor Ullah, Ateeq-ur-Rehman Irshad, Adeel Ahmed, and Amira Khattak. "Do organizational citizenship behavior for the environment predict triple bottom line performance in manufacturing firms?" Business Process Management Journal 27, no. 4 (2021): 1033–53. http://dx.doi.org/10.1108/bpmj-01-2021-0007.

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PurposeOrganizational citizenship behavior for the environment (OCBE) is vital for manufacturing firms' ability to improve their triple bottom line (TBL) performance. This study's objective was to examine the direct relationship between three OCBE key dimensions, i.e. eco-initiatives (EIs), eco-civic-initiatives and eco-helping (EH) and TBL performance, i.e. economic (ECOP), social (SOP) and environmental (ENP).Design/methodology/approachThe quantitative design was used based on the positivist approach. A sample of 350 manufacturing firms was targeted using random probability sampling via a su

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Masud, Md Abdul, Md Harun Rashid, Tehmina Khan, Seong Bae, and Jong Kim. "Organizational Strategy and Corporate Social Responsibility: The Mediating Effect of Triple Bottom Line." International Journal of Environmental Research and Public Health 16, no. 22 (2019): 4559. http://dx.doi.org/10.3390/ijerph16224559.

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Limited research in the area of the triple bottom line (TBL) mediation effect on the relationship between organizational strategic performance (OSP) and corporate social responsibility performance (CSRP) has motivated this study. The objective of this study is to investigate how OSP affects CSRP and the mediation impact of TBL elements through the decision-making process of business management. Considering a sample of 250 employees from Bangladesh, this study used structural equation modelling (SEM) to test the relevant research hypotheses. Through the lens of stakeholder, institutional, legit

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Rao, Rojukurthi Sudhakar. "Entrenched Africa’s Dutch-French-British colonialism: A Case-study in Triple Bottom Line (TBL) Applicative Generative Model." International Journal of Research Publication and Reviews 4, no. 12 (2023): 1617–26. http://dx.doi.org/10.55248/gengpi.4.1223.123420.

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Rao, Rojukurthi Sudhakar. "The Natural Resources Endowments Inside Africa: A Case-study in Triple Bottom Line (TBL) Applicative Generative Model." International Journal of Research Publication and Reviews 5, no. 1 (2024): 1687–96. http://dx.doi.org/10.55248/gengpi.5.0124.0224.

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Belotti Pedroso, Carolina, Wendy Lea Tate, Andrea Lago da Silva, and Luiz César Ribeiro Carpinetti. "Supplier development adoption: A conceptual model for triple bottom line (TBL) outcomes." Journal of Cleaner Production 314 (September 2021): 127886. http://dx.doi.org/10.1016/j.jclepro.2021.127886.

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GUPTA, ISHA, Nandita Mishra, and Deepak Tandon. "Triple Bottom Line: Evidence from aviation sector." International Journal of Business Ethics and Governance 3, no. 1 (2020): 97–104. http://dx.doi.org/10.51325/ijbeg.v3i1.32.

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In COVID-19 outbreak both the therapeutic benefit of slow economic activity on the skies and the planet, as well as the horrendous sufferings of our fellow countrymen emerged. They strike many people miserably sedated and anxious to do something to secure the future. The civil aviation is one of the worst hit sectors affected by coronavirus-induced lockdowns; revenue generation has been lowered as traffic demand has been halted in both domestic and international sectors, sending a strong signal that there is a need for a sustainability strategy. This chapter focuses on how the Triple Bottom Li

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Javed, Muzhar, Hafiz Yasir Ali, Muhammad Asrar-ul-Haq, Moazzam Ali, and Syed Ali Ashiq Kirmani. "Responsible leadership and triple-bottom-line performance—do corporate reputation and innovation mediate this relationship?" Leadership & Organization Development Journal 41, no. 4 (2020): 501–17. http://dx.doi.org/10.1108/lodj-07-2019-0329.

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PurposeDrawing on stakeholder theory and contingency theory, this study empirically investigates the relationship between responsible leadership (RL) and each dimension of triple-bottom-line (TBL) performance. Moreover, we tested the mediating effect of corporate reputation (CR) and innovation between RL and TBL performance.Design/methodology/approachPerceptual data were collected from 227 senior-level Pakistani managers using a questionnaire survey. Structural equation modeling (SEM) was used to test the direct and mediating effect hypotheses.FindingsThe results revealed that RL significantly

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Chen Chen, Jih-Kuang. "MODELING THE BARRIERS OF SOCIAL DIMENSION IN SUSTAINABLE SUPPLIER CHAIN MANAGEMENT." DYNA 97, no. 1 (2022): 12. http://dx.doi.org/10.6036/10282.

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In the supply chain, a core business and its upstream and downstream companies systematically coordinate the Triple Bottom Line (TBL) to maximize economic benefits, social responsibility, and environmental protection from a strategic height.

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Vergunst, Francis, Helen L. Berry, Jorun Rugkåsa, Tom Burns, Andrew Molodynski, and Daniel L. Maughan. "Applying the triple bottom line of sustainability to healthcare research—a feasibility study." International Journal for Quality in Health Care 32, no. 1 (2019): 48–53. http://dx.doi.org/10.1093/intqhc/mzz049.

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Abstract Objective The triple bottom line (TBL) of sustainability is an important emerging conceptual framework which considers the combined economic, environmental and social impacts of an activity. Despite its clear relevance to the healthcare context, it has not yet been applied to the evaluation of a healthcare intervention. The aim of this study was to demonstrate whether doing so is feasible and useful. Design Secondary data analysis of a 12-month randomized controlled trial. Setting Community based mental health care. Participants Patients with chronic psychotic illnesses (n = 333). Int

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Ariastini, Ni Nengah, and I. Made Trisna Semara. "IMPLEMENTASI KONSEP TRIPLE BOTTOM LINE DALAM PROGRAM CORPORATE SOCIAL RESPONSIBILITY DI HOTEL ALILA SEMINYAK." Jurnal Ilmiah Hospitality Management 9, no. 2 (2019): 160–68. http://dx.doi.org/10.22334/jihm.v9i2.155.

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The concept of the Triple Bottom Line (TBL) confirms that in running a business, companies do not only pay attention to profits, but also contribute to society (people), and play an active role in protecting the environment (planet). One implementation of the TBL concept is the Corporate Social Responsibility (CSR). Alila Seminyak is one of the hotels that have been implemented CSR. However, the community stated that there were deficiencies in the program. Even though the company stated there were no obstacles during the program implementation. The purpose of this study is to find out how was

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M. Budihard, Andi, Asraf, Ami Nurhayati, and La Ode Hamida. "The Effect of Transformational Leadership on the Implementation of the Triple Bottom Line in MSMEs." Jurnal Ilmiah Manajemen Kesatuan 12, no. 4 (2024): 1285–94. http://dx.doi.org/10.37641/jimkes.v12i4.2738.

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Transformational leadership has been recognized as an important approach in contemporary management that encourages employee inspiration, motivation, and empowerment to achieve common goals. In the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia, the Triple Bottom Line (TBL) concept that includes economic, social, and environmental aspects is becoming increasingly important but still faces many challenges in its implementation. This study aims to fill the knowledge gap about the influence of transformational leadership on the implementation of TBL in MSMEs. The study used a de

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