作者: Wayne Norman , Chris MacDonald
DOI: 10.5840/BEQ200414211
关键词:
摘要: In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters Triple Line idea advocate, and attempt to distil specific, assessable claims from vague, diverse, sometimes contradictory uses rhetoric. then use these as a basis upon which argue (a) sound about not novel, (b) novel sound. on both conceptual practical grounds an unhelpful addition current discussions corporate social responsibility. Finally, paradigm cannot be rescued simply attenuating its claims: rhetoric badly misleading, may in fact provide smokescreen behind firms can avoid truly effective environmental reporting performance.