Triple bottom line reporting, Sustainability reporting


          Triple bottom line reporting is an important aspect of a business’s sustainability efforts. The compilation of these reports allows the stakeholders of a business to assess the impact that it has on the economy, society, and environment. This increased stakeholder scrutiny of triple bottom line reports has led businesses that report on the triple bottom line to gain a competitive advantage through increased levels of trust and loyalty from their stakeholders. Other benefits of triple bottom line reporting include employee satisfaction and the minimisation of risk through ethical conduct. The purpose of this article was to investigate the influence of selected demographic variables on the triple bottom line reporting of businesses in the Nelson Mandela Bay region. A quantitative approach was implemented, and a self-administered questionnaire was distributed to the respondents. An exploratory factor analysis was conducted, and Cronbach’s alpha coefficients were calculated to assess the validity and reliability of the measuring instrument. The empirical results showed that some demographic variables – the size of the business, the industry in which the business operates, and the management style of the business – had a significant influence on the business’s triple bottom line reporting.

Full Text : PDF