مجلة الدراسات المالية والمحاسبية والإدارية
Volume 9, Numéro 2, Pages 1306-1319
2022-12-31

Successful Experience Of The Triple Bottom Line In Evaluating The Overall Performance Of Economic Enterprises



الكاتب : زغيب مليكة . غلاب نعيمة . ديب نورة .

الملخص

The objective of this research is to highlight the contribution of the "Bottom Triple Line" in evaluating the overall performance of companies through the Patagonia company's experience, using a descriptive analytical approach. The research revealed that the triple Bottom Triple Line as a modern management control tool was based on three dimensions: financial, social and environmental, which would facilitate multidimensional evaluation and help the diagnosis of the overall situation, thus might respond to the needs of the different partners and contribute to take decisions and therefore achieve sustainability within the company.

الكلمات المفتاحية

Overall performance, Evaluation, Triple bottom line.

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