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Triple bottom line - a vaulting ambition?

机译:三重底线-有野心吗?

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摘要

Triple bottom line has been a popular slogan hinting at introducing a model to evaluate environmental and social impact. Just hinting, without delivering, can be seen as misleading, but the expressed ambition might deserve to be pursued rather than abandoned. Here, a sketchy model is developed about how to construct a net value that has an informative and relevant content. The problems and benefits of this model should be judged in comparison with the problems and benefits of the more fragmented and inexplicit evaluation of an approach following the Global Reporting Initiative and other accounting guidelines. From the long list of desired actions by companies, there is a need to make priorities in a rational and explicit way. The triple bottom line is a candidate for becoming such a much-missed priority model.
机译:三重底线一直是一个流行的口号,暗示着引入一种评估环境和社会影响的模型。只是暗示而没有实现,可能会被误导,但表达的抱负可能值得追求,而不是被抛弃。在这里,开发了一个粗略的模型,关于如何构建具有信息量和相关内容的净值。应与根据全球报告倡议组织和其他会计准则对一种方法进行更加零碎和模糊的评估相比,来判断此模型的问题和益处。从公司所需的一长串行动中,有必要以合理和明确的方式确定优先事项。三重底线是成为这种广为人知的优先模型的候选者。

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  • 来源
    《Business Ethics》 |2012年第3期|p.310-324|共15页
  • 作者

    Jan Tullberg;

  • 作者单位

    Research Affiliate, Centre for the Study of Cultural Evolution, Stockholm University, Stockholm,Sweden;

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  • 正文语种 eng
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