Figure 1
The diagram contains three sections connected by arrows. The left section is titled organisational context in C E S s and lists organisational goals and targets, management resources, knowledge and skills, data access or silos, and organisational culture. An arrow points to the central section titled triple bottom line balance. This section includes independence of T B L elements, prioritisation within the time horizon, transparency between the T B L elements, integrated assessments and reporting, and interaction between the T B L elements, with arrows indicating relationships among these components. Another arrow points to the right section titled management accounting and control practices. This section lists profitability analysis, performance measures, reporting, including balance sheet, P and L, risk evaluations, emission calculations, and measurement of employees.Balancing the triple bottom line in circular-economy startups
Source: Authors’ own work