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

2011-09-13

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]
http://appli6.hec.fr/amo/Articles/Entry/Item/221.sls

In the same section

Participative Governance and Social Responsibility

[Proceedings]

[Proceedings] : François Enaud

François Enaud presents the specificity of the model of the company he directs : a Limited Shares Partnership (LSP) organized bilaterally between an administrative council representing the employée-shareholders and a suvervellance council representing the shareholders. He thus demonstrates that...

>>Read more

Les politiques de "diversité des quartiers" en entreprise

[Research paper]

[Research paper] : Aude Burel

For several years, companies have been engaged in promoting diversity, introducing incentive measures to favour the recruitment and development of specific demographic categories, usually the disabled. People from deprived districts and the issue of their integration into society are a subject...

>>Read more

What arts brings to management A focus on artistic interventions in companies

[Research paper]

[Research paper] : Anaïs Terret

This research aims at understanding how artistic interventions in companies may enrich management. We define an artistic intervention as a situation in which persons, products and practices, coming from the artistic sphere, enter a company. Our reasoning is based on a qualitative method, made of 18...

>>Read more

The impact of mutualist values on forms of management control A study of three mutualist organizations (MACIF, MAIF, Les Ménages Prévoyants)

[Research paper]

[Research paper] : Adrien Couret

This study deals with the management of mutual insurance companies (i.e. companies identifiable by collective ownership of their members-clients and by the power of democratic debate in their political decision-making), especially regarding management control. In these organizations claiming to be...

>>Read more

Durabilis : from a Foundation to an Impact Investing Company

[Proceedings]

[Proceedings] : Sebastiaan Saverys

As CEO and founder of Durabilis, Sebastiaan Saverys tells us about his experience and about the transformation of a foundation into an impact investing company while striving for keeping the company’s original philosophy and values. This philosophy could be summed up by the following sentence:...

>>Read more

With the same doctype

Research paper

Sustainable development: a necessary... Given that liberalism is the basis of... by Yann Auger
Chronicle of a failure foretold: the... In the last couple of years,... by Caroline Charhon
Entrepreneurship after the collapse of... Through the time of transition, Russian... by Marine Bikard
The Army and the social and... This essay focuses on the contribution... by Maëlle Bouquet
Is French alternative agriculture... French agriculture is as criticized as... by Laure Cassaigne
Social housing and energy saving in... As part of the building industry,... by Hélène Doutriaux
Perceptions of homeless persons and... The person “on the street” has... by Alix Peillon
The impact of mutualist values on forms... This study deals with the management of... by Adrien Couret
« Participando, articulando,... This research is a socio ethnographic... by Luis Emilio Cuenca Botey
The evolution of the Chinese banking... The Chinese banking market is one of... by Jie Zhu