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International Journal of Management and Development Studies
Year : 2019, Volume : 8, Issue : 1
First page : ( 1) Last page : ( 14)
Print ISSN : 2321-1423. Online ISSN : 2320-0685.

Triple bottom line reporting and its impact on financial performance of banks in India

Munjal Parul1, Malarvizhi P.2, Sharma Deergha3

1Doctoral Research Scholar, The North Cap University, Sector 23 A, Gurugram, Haryana

2Professor of Accounting and Finance, IILM University, Sector 53, Gurugram, Haryana

3Assistant Professor; The North Cap University, Sector 23 A, Gurugram, Haryana

*Corresponding author: Parul Munjal can be contacted at: munjal.cgc@gmail.com

Online published on 9 January, 2020.


Information requirements of diverse range of stakeholders has lead to dramatic shift in reporting practices from traditional financial reporting framework to encompass financial, environmental and social dimensions in performance measurement by adopting ‘Triple Bottom Line ’approach. Triple bottom line (TBL) endeavors at moving beyond conventional performance measurement systems based on profits to integrate environmental and social parameters to measure corporate performance. Considering the paramount role financial institutions play in an economy, banking sector must account for environmental and social impacts of their activities through triple bottom line approach. In this context, this paper attempts to identify triple bottom line reporting practices on a sample of 83 banks operating in India through content analysis. Further, Mann Whitney U test was conducted to analyze impact of triple bottom line reporting on financial performance of banks. Research provides an insight to banking sector on financial indicators that can lead to enhanced financial performance by adopting triple bottom line and drive towards sustainability.



Financial performance, performance measurement, triple bottom line, banking, financial reporting.


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