The Debate on the “Triple Bottom Line”[Research paper] by Thibault Asselot


The author was part of the “Finance, Accounting, Auditing & Advisory” third year program in HEC in 2011. He is currently working in Thailand as a volunteer, for the NGO Tak Border Child Assistance Foundation, that promotes the education of the Karens people through the creation of agronomic and hotel businesses. He also works for a French Association, Terres Karens, so as to develop an agricultural cooperative.

The aim of our work was to carry out a typology of the various attitudes regarding the concept of “triple bottom line”. Before making this typology, we described the birth and development of the concept, and tried to define its main features. We then relied on twelve texts taken from newspapers, books, case studies which dealt with the notion, in order to present the various arguments pro or against the triple bottom line.

Quote article  Thibault Asselot, « The Debate on the “Triple Bottom Line” », 13 september 2011, Alternative Management Observatory (AMO), [Research paper]

In the same section

Getting out of the “Deadly management” - Christian Oyarbide


[Proceedings] : Christian Oyarbide

The multiple activities of Christian Oyarbide crystallize around the thought on management and are as many prisms allowing to tackle managerial issues under different angles. First in professional life, since after leading a private profit insurance company, Christian Oyarbide took the head of a...

>>Read more

Is integration business a strategy combining the economic and social dimensions of sustainable development?

[Research paper]

[Research paper] : Nathalie Rusé

The purpose of this dissertation is to analyse a new business model, which places social preoccupations at its heart without neglecting economic performance: social business. Does this alternative business model really create social and economic value? The relevance of this new concept will be...

>>Read more

Imense : Imagination and entrepreneurship to serve


[Proceedings] : Hugues Darodes de Tailly and Benoît Perier

Hugues Darodes de Tailly and Benoît Perier, two humanist and humble dreamers, became partners and friends. Their motto: whatever we will do, only what we live matters; whatever goods and services are produced by the companies we support, these companies have to be a place for personal development...

>>Read more

The role of the specificities and non-specificites of social and solidarity-based economy in its managerial practices

[Research paper]

[Research paper] : Frederik Mispelblom Beyer

Does the social and solidarity-based economy sector really differ from that of the traditional firms? This text offers a critical analysis of the "specificity myth" of this sector and reaches the conclusion that it does have a distinctive feature however: the professionalized work on the "sense" of...

>>Read more

The arguments of the debates on German codetermination

[Research paper]

[Research paper] : Fabien Hildwein

Codetermination is a form of corporate governance particular to Germany in which employees are represented in the supervisory board and in the work councils. Employees thus have certain rights (ranging from the right of information to the right to take part in decisions) on economic and social...

>>Read more

With the same doctype

Research paper

Private Equity: Factor of economic... What is Private Equity (PE)? What are... by Gaëtan Irrmann
What is the link between Degrowth and... In our society, work is preached like... by Claire-Isabelle Roquebert
How is it possible to follow the ideas... “Degrowth” is the idea that an... by Anne Hurand
Anti-handbook of management - The... Based on a qualitative study of the TV... by Sophie Rauch
Waste Uncovering the Global Food... Waste aims at uncovering the food waste... by Marie Mourad
The impacts of economy’s... This work aims at exploring and... by Yazid Arifi
Risk generation: how ans why protest... This thesis considers the Risk... by Pierre-Antoine Chiarelli
Which sustainable development for... Confronted with global warming and the... by Claire Nativel
Leadership and responsibility for HEC... “CEO” and “responsibility” are... by Julien Lacaze
Education and rural development in... After more than a half-century of a... by Pierre Louis Choquet