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  1. How to Assess Multiple-Value Accounting Narratives from a Value Pluralist Perspective? Some Metaethical Criteria.Bastiaan van der Linden, Andrew C. Wicks & R. Edward Freeman - forthcoming - Journal of Business Ethics:1-17.
    Nowadays businesses are often expected to create not just financial, but multiple kinds of value—and they report on this using numbers and narratives. Multiple-value accounting narratives, such as those required by the Integrated Reporting framework, are often met with suspicion: accounting scholars have argued that inconsistencies between narratives and performances show that narratives are used for impression management rather than to accurately report the (ir)responsible behavior of companies. This paper proposes to assess narratives beyond inconsistencies with reported performances. Starting from (...)
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  • Triple bottom line – a vaulting ambition?Jan Tullberg - 2012 - Business Ethics, the Environment and Responsibility 21 (3):310-324.
    Triple bottom line has been a popular slogan hinting at introducing a model to evaluate environmental and social impact. Just hinting, without delivering, can be seen as misleading, but the expressed ambition might deserve to be pursued rather than abandoned. Here, a sketchy model is developed about how to construct a net value that has an informative and relevant content. The problems and benefits of this model should be judged in comparison with the problems and benefits of the more fragmented (...)
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  • Triple bottom line - a vaulting ambition?Jan Tullberg - 2012 - Business Ethics: A European Review 21 (3):310-324.
    Triple bottom line has been a popular slogan hinting at introducing a model to evaluate environmental and social impact. Just hinting, without delivering, can be seen as misleading, but the expressed ambition might deserve to be pursued rather than abandoned. Here, a sketchy model is developed about how to construct a net value that has an informative and relevant content. The problems and benefits of this model should be judged in comparison with the problems and benefits of the more fragmented (...)
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  • The three fundamental criticisms of the Triple Bottom Line approach: An empirical study to link sustainability reports in companies based in the Asia-Pacific region and TBL shortcomings. [REVIEW]Kaushik Sridhar & Grant Jones - 2013 - Asian Journal of Business Ethics 2 (1):91 - 111.
    Abstract There is increasing evidence suggesting that environmental and social criteria are impacting the market in complex ways. The corporate world has demonstrated a willingness to respond to public pressure for improved performance on non–economic issues by embracing Triple Bottom Line (TBL) principles. TBL reporting has been institutionalized as a way of thinking for corporate sustainability. However, institutions are constantly changing and improving, while TBL has been fairly conservative in its approach to change. The more balanced focus on the economic, (...)
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  • Why Corporations Should Not Abandon Social Responsibility.Moses L. Pava - 2008 - Journal of Business Ethics 83 (4):805-812.
    Former U.S. Secretary of Labor Robert Reich, in his recent book Supercapitalism: The Transformation of Business, Democracy, and Everyday Life (2007), rejects outright the call for increased corporate social responsibility. He believes that social responsibility advocates are wasting resources and efforts on a doomed project. This article suggests that while Reich raises several interesting concerns in his counter-intuitive book, especially about the rise in corporate political power, ultimately his argument is unconvincing. Worse yet, a careful reading suggests that Reich does (...)
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  • Recognizing Business Ethics: Practical and Ethical Challenges in Awarding Prizes for Good Corporate Behaviour.Wayne Norman, Caroline Roux & Philippe Bélanger - 2009 - Journal of Business Ethics 86 (3):257-271.
    There seems to be a proliferation of prizes and rankings for ethical business over the past decade. Our principal aims in this article are twofold: to initiate an academic discussion of the epistemic and normative stakes in business-ethics competitions; and to help organizers of such competitions to think through some of these issues and the design options for dealing with them. We have been able to find no substantive literature — academic or otherwise — that addresses either of these two (...)
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  • Positive Deviance on the Ethical Continuum: Green Mountain Coffee as a Case Study in Conscientious Capitalism.Mary Grace Neville - 2008 - Business and Society Review 113 (4):555-576.
    Increasingly, stories are emerging about businesses that engage in ethical behaviors above and beyond mere compliance with regulations. These positive deviations along the ethical continuum provide an opportunity to explore how some companies’ business philosophy leads them to pursue an array of outcomes beyond the bottom line. This paper presents a case study of Green Mountain Coffee Roasters, the leading ethical company in the United States as rated by Forbes magazine, exploring the company culture and operating philosophy from a perspective (...)
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  • Business ethics: An overview.Jeffrey Moriarty - 2008 - Philosophy Compass 3 (5):956-972.
    This essay provides an overview of business ethics. I describe important issues, identify some of the normative considerations animating them, and offer a roadmap of references for those wishing to learn more. I focus on issues in normative business ethics, but discuss briefly the growing body of work in descriptive business ethics. I conclude with a comment on the changing nature of the field.
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  • Rescuing the Baby From the Triple-Bottom-Line.Chris MacDonald & Wayne Norman - 2007 - Business Ethics Quarterly 17 (1):111-114.
    We respond to Moses Pava’s defense of the “Triple Bottom Line” (3BL) concept against our earlier criticisms. We argue that, pacePava, the multiplicity of measures (and units of measure) that go into evaluating ethical performance cannot reasonably be compared to the handful of standard methods for evaluating financial performance. We also question Pava’s claim that usage of the term “3BL” is somehow intended to be ironical or subversive.
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  • Business Model Involvement, Adaptive Capacity, and the Triple Bottom Line at the Base of the Pyramid.Jefferson La Falce, Martin Klein & Ernst Verwaal - 2021 - Journal of Business Ethics 181 (3):607-621.
    Almost two decades ago, Prahalad and Hammond [Harv Bus Rev, 80(9):48–59, 2002] introduced the base/bottom of the pyramid (BOP) approach to profitably serving the poor with business models adapted from developed markets while alleviating poverty. In response to disappointing results and ethical criticism, the BOP approach evolved from a just-for-profit approach with a passive role of the poor to an inclusive development approach that integrates the principles of the triple bottom line. A recent review of the BOP literature [Dembek et (...)
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  • Operationalizing stakeholder theory and prioritizing ethics in MBA programs: The utility of a trust approach.S. Duane Hansen, Matthew Mouritsen, James H. Davis & David Noack - 2019 - Business and Society Review 124 (4):523-541.
    At a time when some are questioning the relevancy of business education in general, others are now asking whether MBA programs should be blamed for society’s declining trust in business and the numerous corporate ethical failures of recent decades. Whether the full blame lies with business schools or not, MBA instructors are actively seeking more effective ways to help students adopt more practical and ethical managerial paradigms. Because trust theory is simple and robust and outlines the basic mental processes that (...)
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  • In Defense of a Utilitarian Business Ethic.Andrew Gustafson - 2013 - Business and Society Review 118 (3):325-360.
    In this article, I suggest and support a utilitarian approach to business ethics. Utilitarianism is already widely used as a business ethic approach, although it is not well developed in the literature. Utilitarianism provides a guiding framework of decision making rooted in social benefit which helps direct business toward more ethical behavior. It is the basis for much of our discussion regarding the failures of Enron, Worldcom, and even the subprime mess and Wall Street Meltdown. In short, the negative social (...)
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  • Positive Deviance on the Ethical Continuum: Green Mountain Coffee as a Case Study in Conscientious Capitalism.Mary Grace Neville - 2008 - Business and Society Review 113 (4):555-576.
    Increasingly, stories are emerging about businesses that engage in ethical behaviors above and beyond mere compliance with regulations. These positive deviations along the ethical continuum provide an opportunity to explore how some companies’ business philosophy leads them to pursue an array of outcomes beyond the bottom line. This paper presents a case study of Green Mountain Coffee Roasters, the leading ethical company in the United States as rated by Forbes magazine, exploring the company culture and operating philosophy from a perspective (...)
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  • Resources and Capabilities of Triple Bottom Line Firms: Going Over Old or Breaking New Ground?Ante Glavas & Jenny Mish - 2015 - Journal of Business Ethics 127 (3):623-642.
    Supported by a qualitative study of triple bottom line firms—those that simultaneously prioritize economic, social, and environmental objectives—we investigated the market logic and practices of TBL firms to better understand how they fulfill their mission and achieve their goals. We explored if and how TBL firms may differ in their approach to stakeholders and the management of their resources, including dynamic capabilities. We employed a research design that emphasizes the iterative comparison of narrative data within themselves and with scholarly literature (...)
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  • Firm Size Matters: An Empirical Investigation of Organizational Size and Ownership on Sustainability-Related Behaviors.Peter Gallo - 2011 - Business and Society 50 (2):315-349.
    The phrase “corporate sustainability” is increasingly prevalent in both the industry press and management journals (Engardio, 2007; Montiel, 2008). Corporate sustainability pledges and reports are also increasingly prevalent, yet empirical studies on how top managers define and enact the construct are lacking. To address this deficiency, we investigate how firms define, support, and report their sustainability efforts. In a large sample ( N = 922) study of accounting executives at U.S.-based firms, we find evidence that organizational size, ownership, and industry (...)
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