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“Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future
Faculty of Economics, Sebelas Maret University, Jl. Ir. Sutammi 36 A Surakarta 57126, Indonesia
Oslo School of Management, P.O. Box 1195 Sentrum, 0107 Oslo, Norway
Northern University of Malaysia, UUM Sintok, Kedah Darul Aman, Kedah 06010, Malaysia
* Author to whom correspondence should be addressed.
Received: 5 March 2010; in revised form: 21 April 2010 / Accepted: 27 April 2010 / Published: 11 May 2010
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
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Cite This Article
MDPI and ACS Style
Fauzi, H.; Svensson, G.; Rahman, A.A. “Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future. Sustainability 2010, 2, 1345-1360.
Fauzi H, Svensson G, Rahman AA. “Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future. Sustainability. 2010; 2(5):1345-1360.
Fauzi, Hasan; Svensson, Goran; Rahman, Azhar Abdul. 2010. "“Triple Bottom Line” as “Sustainable Corporate Performance”: A Proposition for the Future." Sustainability 2, no. 5: 1345-1360.