In this paper, we examine critically the notion of “Triple Bottom Line” accounting. We begin by asking just what it is that supporters of the Triple Bottom Line idea advocate, and attempt to distil specific, assessable claims from the vague, diverse, and sometimescontradictory uses of the Triple Bottom Line rhetoric. We then use these claims as a basis upon which to argue (a) that what issound about the idea of a Triple Bottom Line is not novel, and (b) that what (...) is novel about the idea is not sound. We argue on bothconceptual and practical grounds that the Triple Bottom Line is an unhelpful addition to current discussions of corporate social responsibility. Finally, we argue that the Triple Bottom Line paradigm cannot be rescued simply by attenuating its claims: the rhetoric isbadly misleading, and may in fact provide a smokescreen behind which firms can avoid truly effective social and environmental reporting and performance. (shrink)

The Sikh religion has a following of over 20 million people worldwide and is ranked as the world's 5th largest religion. However, events such as the verbal and physical attacks on Sikhs just after September 11 indicated that Sikhs were being mistaken for Muslims, and suggests that the raising of sufficient and appropriate awareness about Sikhism still needs to be addressed. This book introduces newcomers to Sikhism's meanings and myths, and its practices, rituals, and festivals. Nesbitt brings the subject completely (...) up to date through an examination of ongoing social issues such as the relationship with the Indian state, the diaspora, and caste. (shrink)

Francis’ view of nature has been seen as positive in an ecological sense even by those who are for the most part critical of Christianity’s attitude to nature, such as Lynn White, Jr. I argue that one element of Francis’ uniqueness was that he saw the diversity of life as an expression of God’s creativity and benevolence and attempted to carry out that vision in ethical behavior. Much of what has been written about him has precedents in traditional hagiography, but (...) there remains an unmistakable impression of originality. It has been noted that Francis insisted on the goodness of creation, used terms of family relationship to refer to creatures other than human, and preached to them. However, another element has escaped notice: his emphasis on the presence of God in the diversity of created entities and his desire that humans should rejoice in this diversity and glorify God for it and with it. His devotion did not immediately dissolve multiplicity into oneness, but glorified God in each created being and delighted in their individuality. He advocated that praise be expressed by acting in ways consistent with respect for created diversity, not only by observing a strict rule of abstaining from harm to living beings, but also in positive treatment of all creatures. Nature took its meaning not from its serviceability to mankind, but from its expression of the multiple forms of God’s benevolent presence. (shrink)