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Title	Methodological Pitfalls Of The Triple Bottom Line Concept
ID_Doc	73789
Authors	Lacny, M
Title	Methodological Pitfalls Of The Triple Bottom Line Concept
Year	2013
Published
Abstract	Stakeholder theory in the framework of corporate social responsibility theories emphasizes the need to resolve conflicts between different competing development objectives and incorporates harmonization efforts for economic prosperity, environmental quality and social equity. This theoretical approach results in the assessment models of social responsibility, of which one of the most influential - the Triple Bottom Line concept, is trying to balance business activities based on their combined contribution to three areas: economic prosperity (based on profit and loss statement), social capital (based on evaluation of CSR activities of the enterprise) and quality of environment (based on evaluation of environmental liability). The article presents a critical reflection of the TBL concept within the context of current discourse on the evaluation and reporting of social and environmental responsibility.
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