The Triple Bottom Line : Does It All Add Up

ISBN-13: 9781844070169 / Angielski / Twarda / 2004 / 208 str.

Adrian Henriques; Julie Richardson

Opis

In this text leading experts examine the implications of the idea of the triple bottom line - the business strategy that delivers simultaneous financial, social and environmental benefits - showing what it has already achieved by stimulating change and bringing business to appreciate the importance and benefits of corporate social responsibility (CSR) and good environmental performance. They then go beyond this to explore the limits of the metaphor and what remains to be done through regulation and legislation and with detailed professional procedures in environmental accounting and management and social auditing. They show how much more attention is now being focused by business on delivering more than just financial targets, and make clear where the next steps must be taken in continuing along this trajectory.

Spis treści

List of Figures, Tables and boxes * List of Contributors * List of Acronyms and Abbreviations * Introduction: Triple Bottom Line - Does it All Add Up? * Enter the Triple Bottom Line * Triple Bottom Line: A Review of the Literature * CSR, Sustainability and the Triple Bottom Line * Accounting for Sustainability: Measuring Quantities or Enhancing Qualities? * Tracking Global Governance and Sustainability: Is the System Working? * Locating the Government's Bottom Line * Towards Reporting on the Triple Bottom Line: Mirages, Methods and Myths * Good Intentions - Bad Outcomes? The Broken Promise of CSR Reporting * What a Fine Mess! Moving Beyond Simple Puzzle-solving for Sustainable Development * Environmental Cost Accounting: Coming of Age? Tracking Organizational Performance Towards Environmental Sustainability * Sustainability Assessment Model: Modelling Economic, Resource, Environmental and Social Flows of a Project * Social Capital at Work: A Manager's Guide * What if Business as Usual Won't Work? * Put Up or Shut Up * Addressing the Economic Bottom Line * References * Index