A Crooked Stool: The Rhetoric of the Triple Bottom Line

被引:0
|
作者
House, Richard [1 ]
Livingston, Jessica [1 ]
Minster, Mark [1 ]
Taylor, Corey [1 ]
Watt, Anneliese [1 ]
机构
[1] Rose Hulman Inst Technol, Terre Haute, IN 47803 USA
关键词
sustainability; triple bottom line; true-cost accounting;
D O I
暂无
中图分类号
TM [电工技术]; TN [电子技术、通信技术];
学科分类号
0808 ; 0809 ;
摘要
The triple bottom line (TBL) is a popular model used to introduce the basic sustainability concept that social and environmental concerns deserve consideration alongside economic concerns, especially for businesses. Despite its best intentions, however, the TBL fails to resolve central tensions between the economic bottom line and environmental and social priorities, resulting in a fatally flawed model. The TBL inherently privileges economic accounting, which is reliably measurable, over social and environmental accounting, which are more complicated and contestable.
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页数:4
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