“Triple bottom line is an accounting framework with three parts: social, environmental and financial. ” (经济底线、社会底线、环境底线) 根据三重底线原则,将绿色供应链定义为经济绩效、社会绩效与环境绩效协调一致的可持续发展供应链。 三重底线原则与可持续发展的供应链绩效 绿色物流的价值不仅对环境保护和经...
三重底线原则，即经济底线、社会底线和环境底线，为供应链管理提供了一个全面的框架。在绿色供应链的定义下，经济绩效、社会绩效与环境绩效的和谐统一是可持续发展的关键。绿色物流在环境保护和经济可持续发展方面扮演着重要角色，同时也为公司带来显著的经济效益。实践证明，绿色物流是具有价值的，这种价值不...
在探索可持续发展的管理之道时，我偶然邂逅了一个富有洞见的理念——Triple Bottom Line（TBL）。原本以为的“底线”概念，原来蕴含着更为深远的含义。传统的商业语言中，损益表的结构清晰可见：首行，也就是经济基础，我们称之为“第一底线”，代表营收，如同舞台上的主角——收入（Revenue）；第二行，...
Design/methodology/approach To understand the triple bottom line(TBL) affect the consumers' attitude and purchase intentions of organic food and conventional food from the consumer's point of view, primary data collected via 363 valid questionnaires tested the conceptual model by structural equation ...
The triple bottom line (TBL) is a sustainability framework that revolves around maximizing the three P's: people, planet and profit.
The triple bottom line (TBL) is a sustainability-focused accounting framework that includes social, environmental and financial factors as bottom-line categories. Businesses, nonprofit organizations and government entities use the TBL to evaluate not only their financial performance, but the overall econom...
In economics, the triple bottom line (TBL) maintains that companies should commit to focusing as much on social and environmental concerns as they do on profits. TBL theory posits that instead of one bottom line, there should be three: profit, people, and the planet. A TBL seeks to gauge...
Triple Bottom Line Reporting ACCA P4考试:Triple Bottom Line Reporting(“TBL”or“3BL”) The phrase was coined by John Elkington, co-founder of the business consultancy Sustain Ability. It is an expanded baseline for measuring performance. Triple bottom line accounting attempts to measure and ...
The development of our Triple Bottom Line (TBL) thinking reflects a few key assumptions in terms of the future nature of global economic development; the drive for increased accountability underlying the corporate pursuit of sustainability; and some specific definitions of the key dimensions of Sustain...
The aims of this study were (a) to determine if the triple bottom line (TBL) model can serve as an accounting framework for consumers' perceived sustainability of fashion brands; (b) to investigate whether TBL sustainability can be linked to brand relationships with fast fashion; and (c) to...