This article explores the advancement of the concept of corporate responsibility and a continuation of the discussion on Triple Bottom Line (TBL) as an approach in achieving corporate sustainability. It presents the path to sustainability that firms look for and work out strategies to guarantee financial success, while at the same time managing its environmental and social responsibilities. The notion of sustainability has grown to encompass economic, environmental and social dimensions. Today, the primary concern of many organizational managers is how to bring together these fundamental, yet seemingly disparate, pillars of sustainability together to form the integrated `TBL' of economic, environmental and social performance. Ultimately, this article seeks to find a new set of management strategies and tools through TBL approach for managing and balancing corporate responsibility.

Different companies view the concept of corporate responsibility differently. However, in most corporate discussions, corporate responsibility is categorized into three dimensions: Economic, environmental and social, where, corporate responsibility is translated into doing business profitably, ethically, and with sustainability.

Corporate responsibility is about addressing these economic, environmental and social responsibilities and managing them accordingly towards the attainment of a desired sustainability performance. These corporate responsibilities therefore could be translated into three sustainability pillars or the TBL, as shown in Figure 1.

The path to sustainability requires that firms seek and work out strategies that guarantee financial success and at the same time managing the environmental and social responsibilities. Hence, the TBL approach looks at how corporations manage and balance all corporate responsibilities for a sustainable business, when most companies are facing such framework for integration. Although there has been proliferation of management systems, accounting, auditing and reporting standards, they focus on one or a combination of any two aspects of corporate responsibility. Hence, it is necessary to integrate these three responsibilities.

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