The triple bottom line (TBL) concept coined by John Elkington and now common currency
recognizes that corporations not only add economic value (hopefully), but also impact on …

John Elkington strove to measure sustainability during the mid-1990s by encompassing a
new framework to measure performance in corporate America. 1 (# ftn1) This accounting …

John Elkington's Cannibals with Forks: The Triple Bottom Line of 21st Century Business
(1997) offers an inspiring metaphor that challenges contemporary corporations to …

The triple bottom line (TBL) is a brilliant and far-reaching metaphor. It has stimulated much
corporate activity and has generated tools that can yield quantified expressions of triple …

Motivated by our concern that business attempts to take up an agenda for sustainability are
more likely to move us away from than towards an ecologically viable future, we investigate …

The Triple Bottom Line (TBL) is a concept that has received official imprimatur as a
framework for encouraging institutional concern about sustainability. But is it achieving its …

Abstract Triple-Bottom-Line (TBL) accounting is a wide-spread concept for firms wishing to
realise broader societal and environmental objectives in addition to increasing shareholder …

This paper offers a critique of sustainability reporting and, in particular, a critique of the
modern disconnect between the practice of sustainability reporting and what we consider to …

Are individual companies sustainable? Are they contributing to or detracting from the
planet's ability to sustain life and to provide fair access to environmental resources for both …

There is increasing evidence suggesting that environmental and social criteria are impacting
the market in complex ways. The corporate world has demonstrated a willingness to …