The organizational and operational boundaries of triple bottom line reporting: a survey.

This article responds to Gray's (2002) call for normative research on social and environmental accounting (SEA) and Parker's (2005) call for active engagement in the process of designing SEA systems. More specifically, our investigation focuses on the study of boundary setting for triple bottom line (TBL) reporting, an issue that has been given more attention by practitioners than by researchers. The study reviews the consequences of boundary setting for the discharge of organizational accountability, from which it develops a framework to investigate TBL reporting boundaries and then reports on an empirical survey of best practice.