A Multi-dimensional criticism of the Triple Bottom Line reporting approach

Kaushik Sridhar

Research output: Contribution to journalArticlepeer-review

18 Citations (Scopus)


While the Triple Bottom Line (TBL) approach has triggered a sense of shift in ways companies think about sustainable reporting, there are still many limitations within TBL. The fundamental roots of TBL are ingrained in a quantitative framework and have no sense of integration or a systemic approach to viewing problems. The main purpose of this paper is to provide a critical review of the TBL approach and its weaknesses. The paper provides a detailed literature review of the evolution of TBL, and then shifts towards the limitations of TBL especially in terms of measurement and the lack of systemic thinking.
Original languageEnglish
Pages (from-to)49-67
Number of pages19
JournalInternational Journal of Business Governance and Ethics
Issue number1
Publication statusPublished - 2011


  • TBL
  • triple bottom line
  • corporate reporting
  • social sustainability
  • metaphor
  • institutional theory
  • sustainable reporting
  • measurement
  • compliance
  • systems thinking
  • CSR
  • corporate social responsibility
  • environmental sustainability


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