Driving forces and interfaces between elements of triple bottom line - findings and propositions of TBL management

Abstract

The purpose of this study is to explore the interfaces and driving forces between the elements of the triple bottom line (TBL) approach. A qualitative study was undertaken with respect to a sample of reputable companies in Norway, which have implemented significant business sustainability programs within their organisations, the marketplace and in the society beyond mere compliance. The results from the study is that there appear to be no established structures or processes that enable an insightful understanding of driving forces and interfaces between the TBL-elements. The article outlines a framework for the fragmented state-of-the-art practices is labelled TBL management. This is an attempt to emphasise not only the measurement properties of the TBL-elements (economic, social and environmental ones), but also the structural ones (cause-and-effect between elements) that have so far not been recognised in practice and theory.