RELEVANCE OF TRIPLE BOTTOM LINE REPORTING TO ACHIEVEMENT OF SUSTAINABLE TOURISM: A SCOPING STUDY
The tourism industry shares with local residents, governments, and community the obligation to protect and maintain the natural and cultural heritage resources of our planet, both to sustain economies and to be passed on unimpaired to future generations. The most comprehensive approach
to achieving sustainable operations (i.e., to integrate economic, environmental, and social thinking into core business activities) is the Triple Bottom Line (TBL), approach. TBL is a planning and reporting mechanism and decision-making framework used to achieve sustainable development in
both private and public sector organizations—an internal management tool as well as an external reporting framework. This scoping article has several aims. First, it sets out the nature of the TBL approach and its key components. Second, the article identifies the potential benefits
of the TBL approach to tourism organizations. Third, it will discuss the conditions necessary for integrating TBL into organization activities. Fourth, the article will discuss some challenges to tourism organizations in establishing TBL. Finally, some issues for further research will be highlighted.
Keywords: Impacts of tourism; Sustainability; TBL; Tourism industry; Triple Bottom Line reporting
Document Type: Research Article
Affiliations: School of Economics, University of New South Wales, Australia
Publication date: 01 January 2005
- Tourism Review International is a peer-reviewed journal that advances excellence in all fields of tourism research, promotes high-level tourism knowledge, and nourishes cultural awareness in all sectors of the tourism industry by integrating industry and academic perspectives. Its international and interdisciplinary nature ensures that the needs of those interested in tourism are served by documenting industry practices, discussing tourism management and planning issues, providing a forum for primary research and critical examinations of previous research, and by chronicling changing tourism patterns and trends at the local, regional and global scale.
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