THE TRIPLE BOTTOM LINE AND IMPACT ASSESSMENT: HOW DO TBL, EIA, SIA, SEA AND EMS RELATE TO EACH OTHER?

摘要

Triple bottom line (TBL) reporting is a concept that is sweeping across the business sector, government and NGOs. However, many of the issues faced by consideration of the social in TBL are very similar to issues faced by social impact assessment (SIA) in its connections with biophysical environmental impact assessment (EIA) and the financial considerations associated with projects including economic and fiscal impact assessment, and cost-benefit analysis. It would appear that the advocates of TBL and the institutions that have adopted TBL are ignorant of SIA and other forms of impact assessment. The view presented here is that TBL is a fad that presents little that is new, and that TBL would learn a great deal by considering the experience of SIA