 Triple bottom line extended - a bipolar approach of implementation, assessment and reporting of sustainable business models and sustainable business practicesGöran Svensson, David Eriksson and Carmen Padin International Journal of Business Excellence, 2016, vol. 10, issue 2, 139-151 Abstract: The objective is to describe the applicability and relevance of the consensus formula in the context of the triple bottom line (TBL) approach. A bipolar approach with an empirical example is provided to introduce an extended approach of TBL, namely TBLx2. TBLx2 extends the standard TBL, thus demonstrating a counterview, compatibility and counterview to TBL. The approach provides opportunities for further research beyond contemporary practices and previous studies, shifting the focus from current status towards future direction in the implementation, assessment, reporting of sustainable business models and sustainable business practices. TBLx2 contributes to expanding the current approach of TBL that is mainly unilateral in theory and practice, so as to become bilateral through addressing the other side of the coin - namely, what is not implemented, assessed and reported in company efforts at business sustainability in the marketplace and society as a whole. Keywords: triple bottom line; TBL; business sustainability; performance; sustainable business models; sustainable business practices; consensus formula. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbexc:v:10:y:2016:i:2:p:139-151 Access Statistics for this article More articles in International Journal of Business Excellence from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.