Purpose: The purpose of this paper is to assess both private and public organizations in order to compare the similarities and differences between the organizational priority logic of TBL elements. The research objective is, therefore, to describe the organizational logic, so as to prioritize between economic, social and environmental elements of the triple bottom line (TBL). The approach is also to describe the common denominators and differentiators between private and public organizations.

Design/methodology/approach: Based on judgmental sampling and in-depth interviews of executives at private and public hospitals in Spain. Data were collected from the directors of communication of private hospitals, and from the executive in charge of corporate social responsibility of public hospitals.

Findings: The organizational logic for prioritizing the elements of TBL differs between private and public hospitals. The economic element of TBL is crucial to survival for private hospitals. Compliance with the legal requirements and certifications of the environmental element is the major concern for public hospitals. Private and public hospitals would both pay considerably greater attention to the social element of TBL, if there were no judicial and economic restrictions. Research limitations/implications: This study differs from previous ones in terms of exploring the interfaces and relationships between TBL elements, which focus on the organizational logic to prioritize between the elements of TBL. There are both common denominators and differentiators between private and public hospitals, when it comes to the priority logic of TBL elements.

Practical implications: The priority logic of determining the most important TBL element it is mainly about satisfying organizational needs and societal demands. Determining the second most important TBL element is mostly about organizational preferences and what it wants to achieve. Determining the least important TBL element it is about the organizational mindset for and with respect to the future.

Originality/value: This study contributes to determining the appropriate organizational priority logic of the TBL elements, as well as common denominators and differentiators between private and public organizations. It also contributes to explaining the organizational reasoning as to why one TBL element may be prioritized over another, an issue which has not been addressed in existing theory and previous studies.