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]

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