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

Career paths of French entrepreneurs working in fair trade

[Research paper]

[Research paper] : Audrey Azilazian

The concept of fair trade was born from the action of Protestant associations promoting equitable exchanges between industrialized nations and developing countries in the fifties. Later on in the seventies, pro third-world and marxist movements implemented fair trade into regions left aside...

>>Read more

The career and learnings of a militant leader - by Robert Lion


[Proceedings] : Robert Lion

Robert Lion tells us about his rich career as a public servant, as a political and ecological activist and as a business leader. He passionately shares with us his experiences in leadership and in the organization of the decision making processes in companies. He ends his talk on the necessary...

>>Read more

Eco-capitalism, sustainability model against the cynical model - by Patrick d'Humières

[Reading report]

[Reading report] : Aurélie Gillon

In this economic essay, Patrick d'Humières denounces the causes of the financial and economic crisis, and presents opportunities for companies with sustainable development - the economically, socially and environmentally sustainable model. CSR (Corporate Social Responsibility), as a transition to...

>>Read more

The notion of « meaning » at work through a survey conducted in a call centre


[Article] : Hélène Doutriaux, Arnaud Alias, Yahia Bensouda

Based on a survey conducted in a call centre of La MAIF, this article questions the notion of meaning at work, and especially in relation with motivation at work. How does the individual manage to give meaning to his job? What subjective and social criteria define a “meaningful” job? What is at...

>>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

Networks of Social Entrepreneurs India This paper aims at deciphering and... by Alban Leveau-Vallier
Private Sector Development in... This thesis proposes an analysis of the... by Elise Juguet
Community-organizing in the US –... The French urban policy are currently... by Laure de Buyer
Reorientation in HEC careers HEC is the number one business school... by Pauline Séguy
Arbalange, an end to the single use of... Arbalange sells « textile » diapers... by Audrey Boulkaid
Measuring public hospitals' performance... French public hospitals have recently... by Hervé Merlin and Clémence Marty
Adam Smith, l’économiste malgré lui : This master thesis is focusing on the... by François-Xavier Faucounau
"Degrowth": genealogy and circulation... In this paper, we intend to analyze the... by Michaël Bruckert
What arts brings to management A focus... This research aims at understanding how... by Anaïs Terret
Which sustainable development for... Confronted with global warming and the... by Claire Nativel