Social and Behavioral Sciences Commons^™

The Social Bottom Line Of Community Development Financial Institutions: What Facilitates Or Inhibits The Uptake And Use Of Meaningful Social And Community Impact Reporting?, Kelly Haines

Dissertations and Theses

Businesses, governments and communities are increasingly interested in measuring the non-financial impacts of their activities and investments. This assessment often takes the form of measurement models that utilize a Triple Bottom Line (TBL) framework, namely looking at the areas ofthe environment, the economy, and the social simultaneously. Despite its many accounting flaws, more and more organizations adopt this philosophy by applying it literally in the form of impact reports. In this framework, the social dimension is the most challenging to measure. Because of its complexities, this aspect of TBL reporting has often been vague and lack rigor.

The research question …