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Based on past research, the amount of reporting done on social aspects of corporate responsibility is significantly lower than reporting done on environmental issues (Adams 2002; Kolk 2003). Bottom line is the total profit or loss of the business for a particular reporting period. Corporate Communications: An International Journal, 7, 169183. This growing awareness is developing at a time when there is growing scrutiny by corporate and public administration bodies, as well as rising power of independent watchdogs. SUSTAINABILITY AND TRIPLE BOTTOM LINE: AN OVERVIEW OF - ResearchGate Henriques, A., & Richardson, J. The Triple Bottom Line: How Today's Best Run Companies are Achieving Economic, Social, and Environmental Success- and How You Can Too, San Francisco, John Wiley & Sons, Inc. Schoenberger-Orgad, M., & Mckie, D. (2005). Hence, corporations show separate data on each of the three principles and assume that they are doing a favour to the external environment, when the data is hard to understand as there is no systems thinking here. Dimaggio, P., & Powell, W. (1983). Frameworks like AccountAbility 1000 have made progress in the area of social measurement and with the advent of the GRI, social measurement is not an illusionary goal but in fact, a realistic evolution. Planet vs. People) when these values are. A potential avenue for further research would be investigate TBL based on each criticism, with corporations through interviews to understand their views on the TBL framework, and whether they agree or disagree with the findings in this paper. Government pressures, regulatory standards, stakeholder pressures (coercive) are examples of why and how TBL came into corporate reporting (Yew 2000; Friedman 1999). Hence, the firm should not just be guided by the idea of profit maximization. Random sub categories under the social performance do not provide a meaningful result of how the company is impacting the community. Another avenue for further research is to deconstruct TBL purely from an institutional theory or systems theory point of view.