Triple bottom line

Hartmann, Berit

doi:10.4324/9781003037200-10

Cited by 5 publications

(4 citation statements)

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“…Furthermore, such reports are criticized for being disconnected from financial information and a firm's annual report (Hartmann, 2021). As a result, it is not clear to the reader how the non-financial information relates to a firm's financial performance (Mio & Fasan, 2016).…”

Section: Introduction and Background Information On Integrated Reportingmentioning

confidence: 99%

“…This can cause information overload and makes it difficult for readers to systematically link information across the components (De Villiers et al, 2014). Furthermore, such reports are criticized for being disconnected from financial information and a firm's annual report (Hartmann, 2021). As a result, it is not clear to the reader how the non‐financial information relates to a firm's financial performance (Mio & Fasan, 2016).…”

Section: Introduction and Background Information On Integrated Reportingmentioning

confidence: 99%

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Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters

Leukhardt

Charifzadeh

Diefenbach

2022

Corp Soc Responsibility Env

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This study examines the relevance of integrated reporting quality (IRQ) to capital markets. We investigate whether IRQ benefits capital market participants by improving a firm's information environment, using analyst earnings forecast accuracy as a proxy. Our study focuses specifically on companies that publish integrated reports on a voluntary basis. Based on a scoring model, we assess IRQ and its effects with data from 2015 to 2019 of 101 companies. The results indicate no significant relationship between IRQ and analyst earnings forecast accuracy. Thus, IRQ does not appear to improve a firm's information environment, at least not currently in a voluntary setting. Drawing on previous literature in the field, this study further concludes that integrated reporting (IR) in general has not yet reached its full potential in benefitting capital markets. Potential implications of our results are that the standard setters should work to improve the specificity and rigor of their guidelines, and analysts should become more involved in developing IR guidelines to make them more relevant to their information needs. IR seems to unfold its benefits better in mandatory settings, which could call for regulators to make IR mandatory.

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Section: Introduction and Background Information On Integrated Reportingmentioning

confidence: 99%

Section: Introduction and Background Information On Integrated Reportingmentioning

confidence: 99%

Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters

Leukhardt

Charifzadeh

Diefenbach

2022

Corp Soc Responsibility Env

View full text Add to dashboard Cite

show abstract

“…As shown in Figure 3, the TBL can introduce the "three Ps": people, profit, and the planet, and it aims to expand the focus of managers and investors to a more holistic perspective on organizational performance [49]. The TBL essentially means that companies create sustainable businesses by focusing on financial profitability and social and environmental impacts [50]. TBL can be further conceptualized and developed into three pillars: from people to society, from profit to the economy, and from the planet to the environment [51].…”

Section: Triple Bottom Line (Tbl)mentioning

confidence: 99%

Validation of Value-Driven Token Economy: Focus on Blockchain Content Platform

Kim,

Hong,

Majer

2024

Future Internet

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This study explores the architectural framework of a value-driven token economy on a blockchain content platform and critically evaluates the relationship between blockchain’s decentralization and sustainable economic practices. The existing literature often glorifies the rapid market expansion of cryptocurrencies but overlooks how underlying blockchain technology can fundamentally enhance content platforms through a more structured user engagement and equitable reward system. This study proposes a new token economy architecture by adopting the triple-bottom -line (TBL) framework and validates its practicality and effectiveness through an analytic-hierarchy-process (AHP) survey of industry experts. The study shows that the most influential factor in a successful token economy is not profit maximization but fostering a user-centric community where engagement and empowerment are prioritized. This shift can be expected to combine blockchain technology with meaningful economic innovation by challenging traditional profit-driven business models and refocusing on sustainability and user value.

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“…The use of resources that meet human needs must also be carried out simultaneously with environmental conservation to ensure that present and future generations have access to resources. Thus the cycle formed between humans, the economy, and natural resources underlie the idea of the triple bottom line concept (Hartmann, 2020) (Elkington, 1997).…”

Section: Sustainabilitymentioning

confidence: 99%

The Role Of Word Of Mouth’s Value Co-Creation On The Achievement Of Sustainability

Buana

2021

ganaya

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Consumers who buy their products through e-commerce are beginning to pay attention to a company's corporate social responsibility (CSR) status. Due to technological advancements, information became more transparent. Based on this phenomenon, research is required to determine the extent to which word-of-mouth consumers collaborate to increase value in order to achieve sustainability. In this study, the achievements are examined from the perspective of co-creation on the word of mouth aspect, with dimensions of three main factors, namely, social, economic, and environmental. The hypothesis of this study was tested using structural equation modeling (SEM), which includes an assessment of the segments of the related pathways. A total of 297 Indonesians who have completed at least 20 transactions in e-commerce, expressed concern about three important aspects of sustainability: people, profit, and the planet. This finding demonstrates the importance of co-creation of word-of-mouth value in achieving sustainability. Further research into the moderating effects of more detailed aspects of the supporting ecosystem could be conducted in the future.

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Triple bottom line

Cited by 5 publications

References 0 publications

Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters

Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters

Validation of Value-Driven Token Economy: Focus on Blockchain Content Platform

The Role Of Word Of Mouth’s Value Co-Creation On The Achievement Of Sustainability

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