Triple Bottom Line Reporting in Cambodia

Edman Padilla Flores
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Edman Padilla Flores: CamEd Business School, Cambodia

Journal of Accounting, Finance, Economics, and Social Sciences, 2021, vol. 6, issue 2, 9-18

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, the research reveals that Cambodian PIEs are not particularly committed to TBL reporting. While many PIE managers in Cambodia are aware of the numerous benefits of TBL implementation, they lack the commitment necessary to develop a TBL strategy and track their TBL efforts. This low level of commitment to TBL reporting demonstrates the critical need for further education and awareness of the TBL concept. Finally, education is necessary to establish a link between financial performance and sustainability.

Keywords: Sustainability; triple bottom line (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:euj:jafess:v:6:y:2021:i:2:id:40

DOI: 10.62458/jafess.160224.6(2)9-18

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