The Triple Bottom Line in Management Strategies of an Enetrprise

• Autorzy: Agnieszka Makarewicz-Marcinkiewicz
• Języki publikacji: EN

Abstrakty

EN

The Triple Bottom Line (TBL) is part of the paradigm of Corporate Social Responsibility (CSR) and lies at the heart of the idea of sustainable development, i.e. the equivalence of social, economic and environmental issues. The introduction of the supervision over processes of using natural and social capital in the likeness of reporting the results of the economic capital management, leading to a triple balance, is considered as an alternative definition of triple bottom line. The triple bottom line is a phenomenon classified both as a business strategy, as well as, the implementation mechanism of sustainable development. The aim of this study is to determine whether the TBL is a new quality in the process of sharing responsibility for sustainable development among all the stakeholders of socio-economic life, or just an incremental innovation of corporate social responsibility, which proved to be insufficiently effective(original abstract)

Słowa kluczowe

EN

Sustainable development; Profit

PL

Rozwój zrównoważony; Zysk

• Czasopismo: Intercathedra
• Rocznik: 2014
• Numer: nr 30(3)
• Strony: 64--71

Twórcy

autor

Agnieszka Makarewicz-Marcinkiewicz

• Uniwersytet Przyrodniczy w Poznaniu

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