تجربة ناجحة لاستخدام الخط الثلاثي السفلي في تقييم الأداء الشامل في المؤسسات الاقتصادية

Abstract EN

The objective of this research is to highlight the contribution of the "bottom triple line" in evaluating the overall performance of companies through the Patagonia company's experience, using a descriptive analytical approach.

the research revealed that the triple bottom triple line as a modern management control tool was based on three dimensions: financial, social and environmental, which would facilitate multidimensional evaluation and help the diagnosis of the overall situation, thus might respond to the needs of the different partners and contribute to take decisions and therefore achieve sustainability within the company.