Buy custom Corporate Social Responsibility ? Assessing the Erste Bank Group

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(ISO COPOLCO, 2002).

The European Union (2001) also puts special emphasis on social and environmental issues, which leads to the concept of the triple bottom line.

2.2 Concept of the Triple Bottom Line

The concept of the Triple Bottom Line (TBL) as defined by Elkington (1998) takes also environmental and social performance (in addition to financial performance) into account...

Therefore it overlaps with the concept of sustainability put forward by the United Nations (1997), where sustainability is defined as development that "meets the needs of the present without compromising the ability of future generations to meet their own needs". The focus is therefore, as the European Union (2002) puts it, on ?People, Planet and Prosperity"...

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