THEORETICAL AND PRACTICAL CONTEXTS OF TRIPLE BOTTOM LINE PERFORMANCE AND REPORTING: IMPLICATIONS FOR THE TOURISM SECTOR
Bibliographic record
Abstract
Triple Bottom Line (TBL) is defined and explained within the context of a broad philosophical approach to business and a more narrow perspective of reporting performance. The impact of the broader notion of sustainable development, with its macro- and microdimensions, on TBL, is also discussed along with alternative ideological imperatives. The theoretical perspectives consider the effect of legitimacy and accountability theories on reporting and performance in the tourism sector. The operational level of TBL assumes the adoption of the responsible business philosophy of being accountable for the economic, environmental, and social outcomes of the organization and moves the discussion along to the reporting of relevant issues and the determinants of quality reporting. The need for a reporting perspective is considered within the user, stakeholder, and societal assurance perspectives. An example of the infancy of the process is demonstrated through a discussion of performance reporting by Earth Sanctuaries Ltd., an Australian company. Earth Sanctuaries Ltd. is a unique case as it generates revenue from tourism activities in order to support its primary conservation objective.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.059 | 0.076 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.006 | 0.010 |
| Science and technology studies | 0.014 | 0.089 |
| Scholarly communication | 0.036 | 0.022 |
| Open science | 0.004 | 0.014 |
| Research integrity | 0.013 | 0.011 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".