Jurnal Ekonomi dan Bisnis Digital (MINISTAL)
Vol. 3 No. 4 (2024): December 2024

Sustainability Accounting in Entrepreneurial Perspective: Pentuple Bottom Line Concepts

Fauziah, Dien Ajeng (Unknown)
Khoir, Fatihul (Unknown)
Sa’adah, Ummi (Unknown)
Prastyo, Dimas Hadi (Unknown)
Hermanto, Bambang Agoes (Unknown)
Lestari, L. Tri (Unknown)



Article Info

Publish Date
23 Dec 2024

Abstract

Sustainability accounting, particularly from an entrepreneurial perspective, is increasingly recognized as a critical framework for measuring and enhancing business performance. The Pentuple Bottom Line (PBL) paradigm expands upon traditional accounting frameworks by incorporating five dimensions: people, planet, profit, phenotechnology, and prophet. This holistic approach emphasizes not only financial success but also ethical responsibilities and the broader impact of business activities on society and the environment. Embracing the Pentuple Bottom Line paradigm not only supports sustainable business practices but also aligns entrepreneurial ventures with broader societal goals. By prioritizing ethical considerations alongside traditional profit metrics, businesses can contribute to a more sustainable future while achieving long-term success.

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Journal Info

Abbrev

ministal

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ekonomi dan Bisnis Digital (MINISTAL) is a peer-reviewed journal providing a space for both practitioners and academics for disseminating research results that work in Economic, finance, management, information technology and related fields. MINISTAL provides an outlet for the increasing flow ...