The accounting framework of businesses massively expanded in the 1990s to triple bottom line (TBL) with consideration of social and environmental performance in addition to financial performance. To meet the challenges of expressing care to the environment as well as to internal and external stakeholders associated with society, research on investment of resources through corporate volunteering (CV) programs is accelerated in the current decade. Researchers have started using the philosophy of epistemology with the positioning of interpretivism explaining how the people participate in cultural and social life. Reintegrating the important fundamental and scattered concepts of corporate social responsibility (CSR) and TBL, this article highlights the motivational facet of employees of socially responsible companies, being termed as “Internal People‐Line” theory as the significant and nonidentical subset of TBL. With the ingredients of self‐determination theory, the internal people line (IPL) by relational, moral, and instrumental motivations would be useful for recognition, repeated participation in community programs, and managerial support. This research has two major contributions to the literature of society: (a) Identification of seventh P for the bottom line and (b) Development of IPL theory. It is found that effective utilization of the resources in CV programs largely depends upon the intrinsic motivation of IPL (employees). This article is the first to accumulate and interpret the strewn basic concepts of CSR (macro to microlevel) using holistic approach to advance the research model of TBL with the introduction of IPL theory.

中文翻译：

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宏观到微观企业社会责任的基础和三重底线理论的发展

在1990年代，除了考虑财务绩效外，还考虑了社会和环境绩效，企业的会计框架大规模扩展到三重底线（TBL）。为了应对对环境以及与社会相关的内部和外部利益相关者表示关怀的挑战，在当前的十年中，通过公司志愿服务（CV）计划加快了对资源投资的研究。研究人员已开始将认识论的哲学与解释主义的定位相结合，以解释人们如何参与文化和社会生活。本文重新整合了企业社会责任（CSR）和TBL的重要基本概念和分散概念，重点介绍了对社会负责的公司员工的积极性，被称为“内部人际关系”理论，是TBL的重要且不相同的子集。借助自我决定理论的要素，通过关系，道德和工具动机的内部人脉（IPL）对于认可，反复参与社区计划和管理支持将非常有用。这项研究对社会文学有两个主要贡献：（a）确定底线的第七个P；（b）IPL理论的发展。发现在简历计划中资源的有效利用在很大程度上取决于IPL（员工）的内在动机。本文是第一篇使用IPL理论引入整体方法来积累和解释CSR（宏观到微观）的基本概念的方法，以推动TBL的研究模型的发展。