Sustainability: Triple bottom line reporting in Nigerian companies
Journal Title: Scholars Journal of Economics, Business and Management - Year 2014, Vol 1, Issue 4
Abstract
This paper examines the approaches of Nigerian enterprises to triple bottom line reporting with a view to assessing the adequacy of such practices, particularly the reporting on the elements of people and planet vis-à-vis reporting on profits. The secondary data source was used to obtain data for the study about the practices. The major findings of the study: are reporting on the bottom line of people is very poor, only based on quantitative numbers of volume which are not monetized as is done for profit; and reporting on the bottom line of the planet is even worse, it is mostly based on mere descriptive narration of policies and practices. It is therefore recommended that: government should legislate on triple bottom line reporting; and accounting standard(s) be developed to help guide the enterprises on triple bottom line reporting. Keywords: Triple bottom line, people, planet, profit, key performance indicators
Authors and Affiliations
Akhalumeh Paul, Ohiokha Friday Izien
Keywords
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