DOI: 10.36347/sjebm.2014.v01i04.002

Pages: 135-141

Abstract: This paper examines the approaches of Nigerian enterprises to triple bottom line reporting with a view to assessing the adequacy of such practices, particularly the reporting on the elements of people and planet vis-à-vis reporting on profits. The secondary data source was used to obtain data for the study about the practices. The major findings of the study: are reporting on the bottom line of people is very poor, only based on quantitative numbers of volume which are not monetized as is done for profit; and reporting on the bottom line of the planet is even worse, it is mostly based on mere descriptive narration of policies and practices. It is therefore recommended that: government should legislate on triple bottom line reporting; and accounting standard(s) be developed to help guide the enterprises on triple bottom line reporting.