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Author
Makarewicz-Marcinkiewicz Agnieszka (Uniwersytet Przyrodniczy w Poznaniu)
Title
The Triple Bottom Line in Management Strategies of an Enetrprise
Source
Intercathedra, 2014, nr 30(3), s. 64-71, bibliogr.19 poz.
Keyword
Rozwój zrównoważony, Zysk
Sustainable development, Profit
Country
Polska
Poland
Abstract
The Triple Bottom Line (TBL) is part of the paradigm of Corporate Social Responsibility (CSR) and lies at the heart of the idea of sustainable development, i.e. the equivalence of social, economic and environmental issues. The introduction of the supervision over processes of using natural and social capital in the likeness of reporting the results of the economic capital management, leading to a triple balance, is considered as an alternative definition of triple bottom line. The triple bottom line is a phenomenon classified both as a business strategy, as well as, the implementation mechanism of sustainable development. The aim of this study is to determine whether the TBL is a new quality in the process of sharing responsibility for sustainable development among all the stakeholders of socio-economic life, or just an incremental innovation of corporate social responsibility, which proved to be insufficiently effective(original abstract)
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Bibliography
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ISSN
1640-3622
Language
eng
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