The DOI matches its Crossref record; 17 of the 17 references it cites were found in a registry or an index.
Quantifying the social dimension of triple bottom line: development of a framework and indicators to assess the social impact of organisations
Open accessAbstract
Triple Bottom Line (TBL) reports, outlining the economic, environmental and social impact of organisations, are increasingly viewed as a business requirement. Unfortunately, despite global frameworks, there is no one established standard against which to evaluate the social dimension. Thus, current social reporting is often disparagingly described as a public relations exercise with limited accountability, consistency or comparability. This article outlines the development of a generic TBL social impact framework and questionnaire designed to quantify an organisation's social impact. Based on valid preexisting measures appropriate for organisations in the industrialised world, the proposed framework and questionnaire offers a comparable and objective social impact assessment tool for organisations. The aim is to prompt informed debate and discussion about current organisational social impact reporting, whilst providing organisations with a tool which enables the identification, quantification and comparability of social impact reporting.
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“Miller et al. [101] developed a framework based on five social dimensions that enable the identification, quantification, and comparability of social impact reporting and the identification of measurement tools to link SIA to CSR and to aid in the decision-making process.”
From Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration? (2018) · cites this paper as [101]
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Cited by
Sorted by citations
Nigri, G., & Del Baldo, M. (2018) · Sustainability · doi:10.3390/su10124499 · Cited by 144
Metadata
- Authors
- Miller, E., Buys, L., & Summerville, J.
- Affiliations
- Queensland University of Technology (AU)
- Venue
- International Journal of Business Governance and Ethics
- Publisher
- Inderscience Publishers
- Published
- 2007
- Volume
- 3
- Issue
- 3
- Pages
- 223
- ISSN
- 1477-9048 (ISSN-L)
- 1741-802X
- OpenAlex
- W3018140729
- Cited by
- 41
- References
- 17
- Citations by year
- 2026: 1 · 2025: 4 · 2024: 3 · 2023: 5 · 2022: 4 · 2021: 3 · 2020: 1 · 2019: 2 · 2018: 4 · 2017: 1 · 2016: 1 · 2015: 2 · 2014: 1 · 2013: 1 · 2012: 1
- FWCI
- 2.84
- Type
- journal article
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- International Journal of Business Governance and Ethics (publishedVersion)
- QUT ePrints (Queensland University of Technology) (submittedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Corporate Social Responsibility and Sustainability
- Physical Sciences › Environmental Science › Management, Monitoring, Policy and Law › Environmental and Social Impact Assessments
- Keywords
- triple bottom line, social impact assessment, corporate social responsibility disclosure, social disclosure, social impact indicators, evaluation framework, questionnaire development, organizational accountability
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- Miller, E., Buys, L., & Summerville, J. (2007). Quantifying the social dimension of triple bottom line: development of a framework and indicators to assess the social impact of organisations. International Journal of Business Governance and Ethics. https://doi.org/10.1504/ijbge.2007.014314
