“Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future

Hasan Fauzi, Goran Svensson and Azhar Abdul Rahman
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Hasan Fauzi: Faculty of Economics, Sebelas Maret University, Jl. Ir. Sutammi 36 A Surakarta 57126, Indonesia
Goran Svensson: Oslo School of Management, P.O. Box 1195 Sentrum, 0107 Oslo, Norway
Azhar Abdul Rahman: Northern University of Malaysia, UUM Sintok, Kedah Darul Aman, Kedah 06010, Malaysia

Sustainability, 2010, vol. 2, issue 5, 1-16

Abstract: Based upon a review of corporate performance, corporate financial performance and corporate social performance, we propose that the concept of “triple bottom line” (TBL) as “sustainable corporate performance” (SCP) should consist of three measurement elements, namely: (i) financial, (ii) social and (iii) environmental. TBL as SCP is proposed to be derived from the interface between them. We also propose that the content of each of these measurement elements may vary across contexts and over time. Furthermore, TBL as SCR should be interpreted to be a relative concept that is dynamic and iterative. Continuous monitoring needs to be performed, adapting the content of the measurement elements to changes that evolve across contexts and over time in the marketplace and society. TBL as SCP may be seen as a function of time and context.

Keywords: triple bottom line; sustainable corporate performance; corporate social performance; financial performance (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2010
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Citations: View citations in EconPapers (17)

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