Triple Bottom Line: The Pillars of CSR

Purpose: The aim of this paper is to discuss the areas of CSR and analyse their elements to better understand the concept. Design/methodology/approach: To analyse the elements of the Triple Bottom Line model as a categorization of CSR areas and compare it with another models.Findings: Relations between Triple Bottom Line and other cate-gorizations of CSR areas.Research and practical limitations/implications: The article is theoretical and can be a base for future research. Nevertheless, the unsystematic research sampling should be considered a limitation of the study.Originality/value: The article focuses on Triple Bottom Line and studies this concept in relation to other classifications. It has particular value in situation when the policy concerning CSR is obligatory for companies operating in the European Union area.Paper type: literature review.