The Meaning of Triple Bottom Line in Sustainability Reporting


Authors : Mutia Apriyanti Hamsir; Ratna Ayu Damayanti; Aini Indrijawati

Volume/Issue : Volume 6 - 2021, Issue 1 - January

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/3bYGeS4

This study aims to reveal in depth the meaning of the Triple Bottom Line (TBL). To arrive at the aim of this study, the researcher used a semiotic paradigm as the research design. The data obtained in this research comes from the meaning process and also the deepening of WIKA's sustainability reporting. The research process uses your mind and heart to get answers to these research questions. Data collection used in this research is by using documentation techniques, library research and internet searching. Most of the documents collected were written text sourced from print and online media. The data collection procedure is in the form of secondary data in the form of corporate social documents, namely a sustainability report containing narrative text, photos, tables and graphs containing an explanation of the company's sustainability reporting practices. The analysis in this study is to use Pierce's semiotics, because for Pierce, humans can communicate by means of signs. Semiotics is the equivalent of the word logic, because logic must study how people reason. This research shows that disclosure of information in the form of narrative stories is basically done by companies to form a positive image that WIKA is running its business activities while still paying attention to the social and the environment as well as stakeholders. This is done to control the stakeholders as recipients and users of information. Many narrative stories on companies are presented in the main director's speech points, company profiles, corporate governance reports and social responsibility reports

Keywords : Triple Bottom Line, Sustainability Repporting, Semiotic

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