摘要：The most comprehensive approach to integrating economic, environmental, and social thinking into core business activities is the Triple Bottom Line (TBL) approach. The paper discusses the nature of TBL implementation and reporting with special attention to tourism firms. It presents two main types of justifi cation for tourism firms’ adoption of TBL, and discusses the potential benefi ts to destinations and constituent fi rms from TBL reporting. Several challenges to TBL implementation and reporting by tourism fi rms are discussed. The paper concludes that TBL reporting should be a vital part of an overall strategy aimed at encouraging tourism businesses, government bodies, and other organizations to assume responsibility for sustainable development.
