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Evaluating the Impact of Triple Bottom Line (TBL) Practices on Organizational Performance: A Case Study of Infosys Ltd.

Dr. P.C. Saini & Akshita Khandelwal

Currently living in the sustainability and stakeholder governance age, organizations are now executing their activities in proportion to the Triple Bottom Line (TBL) model that focuses on the coordinate pillars of People, Planet, and Profit. This research examines how the TBL practices have influenced the organizational performance of Infosys Ltd., one of the topmost Indian IT companies. The study measures different economic, social, and ecological parameters through the annual reports and Business Responsibility and Sustainability Reports (BRSR) of the financial years between 202122 to 202324 to study revenue growth, net profit, employee retention, gender variance, and carbon neutrality. The analysis shows that the sustainability efforts that Infosys make relate strongly (i.e. positively) to its business performance. Interestingly, the increase in the levels of employee happiness and environmental responsibility rises alongside the profitability and value to the stakeholders. Although Infosys has proven success in undertaking the principles of TBL as part of its fundamental plan, other conceptual issues of implementing TBL principles were also identified in the study, including metrification and sustainability of environmental initiatives. In general, the study is adding to the large volume of research indicating the business case of sustainability and can help inform policy makers, practitioners and academics wishing to institutionalize TBL within corporate performance models.

Saini, P. C., & Khandelwal, A. (2025). Evaluating the Impact of Triple Bottom Line (TBL) Practices on Organizational Performance: A Case Study of Infosys Ltd. International Journal of Advanced Research in Commerce, Management & Social Science, 08(04(I)), 78–86. https://doi.org/10.62823/ijarcmss/8.4(i).8135

DOI:

Article DOI: 10.62823/IJARCMSS/8.4(I).8135

DOI URL: https://doi.org/10.62823/IJARCMSS/8.4(I).8135


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