Philosophical foundation and Accounting Thought on Implementation of The Triple Bottom Line in Indonesia
The Triple Bottom Line, introduced by Elkington in the mid-1990s, has achieved widespread institutional legitimacy, becoming embedded in corporate reporting standards, regulatory frameworks, and business school curricula globally. However, despite this proliferation of TBL rhetoric, corporate behavior has not substantively changed, particularly in emerging economies such as Indonesia. This study examines the philosophical foundations and […]
