Business Administration, Management, and Operations Commons^™

Triple Bottom Line: A Business Metaphor For A Social Construct, Darrell Brown, Jesse F. Dillard, Scott Marshall

Business Faculty Publications and Presentations

The triple bottom line is emerging as a popular conceptualization and reporting vehicle for articulating corporate social, environmental, and economic performance and is receiving significant attention in connection with its efficacy and sufficiency as a means for reporting the extent to which an organization meets its societal responsibilities. By preparing and disseminating triple bottom line statements, an organization conveys an image of concern and sensitivity to the three dimensions of societal responsibility: economic, environmental, and social. However, as currently conceived and operationalized, we question whether the triple bottom line reports actually provide information relevant to accessing corporate responsibility and enforcing …