A Research Framework for Measuring Multiple Bottom Lines

Authors

  • Mary Kay Copeland Palm Beach Atlantic University
  • Jeff Kennedy Palm Beach Atlantic University
  • Velma Lee Palm Beach Atlantic University

DOI:

https://doi.org/10.33423/jabe.v23i2.4083

Keywords:

business, economics, multiple bottom lines, corporate social responsibility and people, planet and profits

Abstract

This paper presents a proposed framework for measuring multiple bottom lines (MBLs).

Corporate Social Responsibility (CSR) advocates argued that to truly measure a company’s achievements, the full impact of their efforts on society and the environment also needed to be computed. It was argued that each area of measurement: financial, social and environmental, is equally as important and should have its own bottom-line calculation to assess the firm’s progress in each area during the evaluation period. While extensive research and study has occurred on the concept of MBL, theories on how to report and measure MBLs is still evolutionary and inconclusive. To bridge the gap in the literature and research, this study has developed a proposed research framework for measuring MBLs.

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Published

2021-05-11

How to Cite

Copeland , M. K. ., Kennedy, J. ., & Lee, V. . (2021). A Research Framework for Measuring Multiple Bottom Lines. Journal of Applied Business and Economics, 23(2). https://doi.org/10.33423/jabe.v23i2.4083

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Articles