作者: Natalie Dowling , Catherine Dichmont , Sean Pascoe , Toni Cannard , George Leigh
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摘要: The triple bottom line (TBL) is a term attributed to John Elkington (1997) and adopted as an accounting concept wherein performance is reported explicitly against economic, ecological and social criteria (Suggett and Goodsir, 2002). Similar concepts with three perspectives to balance include the People Planet Profit, 3BL and three pillars. Goldberg (2001) describe the ‘triple bottom line of sustainability’in similar terms to Head et al.(2004) as:•“the environmental imperative of living within ecological means• the economic imperative of meeting basic material needs, and• the social imperative of meeting basic social needs and cultural sustainability”.Stephenson et al.(2017a) propose a quadruple bottom line for fisheries, or four “pillars of sustainability” that includes institutional aspects in addition to economical, ecological and social “pillars. Institutional or managerial objectives of “simplifying and improving management structures” were also considered by Pascoe et al.(2013d).