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Triple threat?(Brief Article)
Steven Hayward, "The New Corporate Balance Sheet: Black, Red--and Green," in AEI Environmental Outlook, October 2002 (aei.org)
In recent years many corporations have begun measuring performance on the basis of a"triple bottom line." This trendy new measure asks businesses to look not only at their productivity and profit-loss statements but also at vaguely defined measures of social and environmental virtue. Indeed, Green groups insist that companies pursuing environmental activism actually produce better returns for stockholders as well.
AEI fellow Steven Hayward raises questions. He finds no evidence that the focus on a "triple bottom line" ...
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...companies on the Fortune 500) has embraced triple bottom line (TBL) public reporting, alternately...each of which had publicly embraced a triple bottom line framework and was recognized as...We discovered that a focus on the triple bottom line can mean many different things...
Source: HighBeam Research, Triple threat?(Brief Article)