ISBN 9786054735846

B. TAŞKAN et al./ ISEM2016 Alanya – Turkey
Figure 3. The triple bottom line: planet, people, profit (Christopher, 2010)
Because the method states that an organization’s responsibilities are much more than economic
responsibilities, it’s a disturbing concept for many organizations. Measurement of performance
with measures of the method isn’t a simple task. Social performance and environmental
performance is almost certainly unique in every organization or at least in every industry and
measurement of them is often very difficult (Hubbard, 2009).
In the social accounting method, pollution control and energy conservation is addressed for
environment. Environmental issues are taken into consideration under social issues in Maskell
model. One of the EFQM criteria is society results and Prêmio Nacional da Qualidade business
excellence model has society measure. The Action-Profit Linkage model has community
relations criterion under external company actions. Corporate social responsibility under social
perspective is addressed in Holistic Scorecard method.
4. Conclusions
A company’s responsibilities are much more than economic responsibilities and these
responsibilities are related to its stakeholders. In this context environment is one of the most
important stakeholders of a company and additionally the companies are responsible ethically
towards its all stakeholders. Because of this, environment and business ethics have become
important performance indicators in the enterprise performance evaluation. In this study position
of these dimensions in the enterprise performance evaluation is examined by emphasizing
methods.
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