附註:Includes bibliographical references and index.
Cover -- Contents -- List of Figures, Tables and Boxes -- List of Contributors -- List of Acronyms and Abbreviations -- Introduction: Triple Bottom Line -- Does it All Add Up? -- History and theory -- Governing and governance -- Metaphorical practice -- Good practice -- Chapter 1: Enter the Triple Bottom Line -- Seven drivers -- Three pressure waves -- The chrysalis economy -- Some implications for governments -- Chapter 2: Triple Bottom Line: A Review of the Literature -- Introduction -- TBL as a management tool -- TBL as a reporting tool -- Conclusions -- Chapter 3: CSR, Sustainability and the Triple Bottom Line -- Introduction -- Environmental, social, economic: is that it? -- What about the real bottom line? -- Do we need a capitalist system? -- The significance of diversity -- Conclusions -- Chapter 4: Accounting for Sustainability: Measuring Quantities or Enhancing Qualities? -- Introduction -- Sustainability accounting: a short exploration -- The triple bottom line: does it all add up? -- Moving towards a systemic approach -- Notes -- Chapter 5: Tracking Global Governance and Sustainability: Is the System Working? -- Introduction -- Global governance -- The boundary question -- Who is taking stock globally? -- The indicator question -- So, what does it all add up to? -- Notes -- Chapter 6: Locating the Government's Bottom Line -- Chapter 7: Towards Reporting on the Triple Bottom Line: Mirages, Methods and Myths -- Introduction -- Voluntary? Reporting? -- Responsibility, accountability and meaning -- Triple bottom line -- Sustainability? Reporting? -- Conclusions -- Notes -- Chapter 8: Good Intentions -- Bad Outcomes? The Broken Promise of CSR Reporting -- Business being business -- Government limitations -- The dance of the slaves -- Breaking ranks -- Conclusions -- Chapter 9: What a Fine Mess! Moving Beyond Simple Puzzle-solving for Sustainable Development -- Introduction -- First steps -- Straight lines and emerging messes -- Philosophy, psychology and t
摘要:In this text leading experts examine the implications of the idea of the "triple bottom line"--The business strategy that delivers simultaneous financial, social and environmental benefits - showing what it has already achieved by stimulating change and bringing business to appreciate the importance and benefits of corporate social responsibility (CSR) and good environmental performance. They then go beyond this to explore the limits of the metaphor and what remains to be done through regulation and legislation and with detailed professional procedures in environmental accounting and management and social auditing. They show how much more attention is now being focused by business on delivering more than just financial targets, and make clear where the next steps must be taken in continuing along this trajectory.
