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Vol 5, Issue 2, 2015
Pages: 93 - 102
Review paper
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INTERNACIONALNI UNIVERZITET TRAVNIK U TRAVNIKU
EKONOMSKI FAKULTET TRAVNIK U TRAVNIKU
PRAVNI FAKULTET TRAVNIK U TRAVNIKU
FAKULTET ZA MEDIJE I KOMUNIKACIJE TRAVNIK U TRAVNIKU

u saradnji sa

MIT UNIVERZITET SKOPLJE, SJEVERNA MAKEDONIJA
VEVU, VELEUČILIŠTE LAVOSLAV RUZIČKA U VUKOVARU, HRVATSKA
VELEUČILIŠTE VIMAL, SISAK, HRVATSKA
CKKPI, TRAVNIK, BOSNA I HERCEGOVINA

organizuju

31. MEĐUNARODNU KONFERENCIJU

EKONOMSKE, PRAVNE I MEDIJSKE INTEGRACIJE BOSNE I HERCEGOVINE I ZEMALJA ZAPADNOG
BALKANA KAO KLJUČNI POKRETAČ EUROPSKIH VRIJEDNOSTI

12. – 13. decembar 2025. godine

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Received: 07.12.2015. >> Accepted: 13.12.2015. >> Published: 18.12.2015. Review paper

TROSTRUKI KRAJNJI REZULTAT KAO SAVREMENI POKAZATELJ MJERENJA USPJEŠNOSTI POSLOVANJA PREDUZEĆA/ THE TRIPLE BOTTOM LINE AS A CONTEMPORARY INDICATOR FOR MEASURING THE SUCCESS OF AN ENTERPRISE

By
Azra Ahmić
Azra Ahmić

Internacionalni univerzitet Travnik , Travnik , Bosnia and Herzegovina

Abstract

The universal indicators for measuring the business success don't exist, therefore the basis for measuring the firm's success differs by its purpose and for this reason various indicators of performance are being used. Usually the operations of the company are expressed by financial indicators which are visible in the financial reports (ROA, ROE, ROI and many others), and more and more by non-financial indicators (TQM, BSC, KPI and others). Fauzi, Svensson and Rahman (2010) emphasised that the concept of business success, in additon to the financial elements, should be expanded considering two more aspects – the people (society) and the planet (environment) as an important parts for the successful
businesses. The purpose of this paper is to show how the companies, in order to facilitate and sustain their operations in the modern world, should observe their success through the triple bottom line (the economic-financial, social and environmental performances). This research represents the theoretical overview of previous studies on the triple bottom line and the ways
of its application in firms. The contribution of this paper is to bring closer the sustainability approach to the companies in the developing countries and to provide them to achieve the long term success.

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