Triple Bottom Line

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Description of Triple Bottom Line. Explanation.


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Definition Triple Bottom Line. Description.

Triple Bottom Line (TBL) is a term coined in 1994 by John Elkington. TBL is used to indicate that the performance of companies should not only be reported and judged on purely financial considerations, but also on Environmental Responsibility and Social Responsibility.

The 3 Bottom lines: People, Planet and Profit

  • People (Human Capital) pertains to fair and beneficial business practices toward labor and the community and region in which a corporation conducts its business.

  • Planet (Natural Capital) refers to sustainable environmental practices. A TBL company endeavors to benefit the natural order as much as possible or at the least do no harm and curtail environmental impact.

  • Profit (Financial Capital) is the bottom line shared by all commerce, conscientious or not. In the original concept, within a sustainability framework, the "profit" aspect needs to be seen as the economic benefit enjoyed by the host society. It is the lasting economic impact the organization has on its economic environment. This is often confused to be limited to the internal profit made by a company or organization. Therefore, a TBL approach cannot be interpreted as traditional corporate accounting plus social and environmental impact.

The concept of TBL demands that a company's responsibility should be to all Stakeholders rather than only to the Shareholders.

Triple Bottom Line Forum
  Guidelines for Triple Bottom Line Reporting: the Global Reporting Initiative
One of the mechanisms that encourages businesses a...
  TBL Reporting Methodology
To a certain extent, quantification brings in acco...
  Examples of Triple Bottom Line Reporting
Is there any known company that reports its TBL...
  Tripple Bottom Line is Needed
This is what the modern day companies should follo...

Triple Bottom Line Special Interest Group

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Best Practices - Triple Bottom Line Premium

Expert Tips - Triple Bottom Line Premium

How to Incorporate Sustainability into the Balanced Scorecard?

Due to the fact that  

Reasons Why People are Doing Voluntary Work

Voluntary work has long been seen as an activity p...
Usage (application): Expectancy Theory, Corporate Social Responsibility, Stakeholder Perspective, Volunteers

Resources - Triple Bottom Line Premium

Creating Triple Bottom Line Awareness: An Introduction

This presentation elaborates on the concept of the...
Usage (application): Triple Bottom Line, Corporate Sustainability

Materialism. Causes, Consequences and Remedies

Presentation about materialistic values and how th...
Usage (application): Corporate Sustainability, Consumerization

Exceptional Speech by then 13 year-old Severn Suzuki at the UN, 2008 on Environmental and Social Responsibility

At the United Nations Conference on Environment an...
Usage (application): Environmental Responsibility, Social Responsibility

Triple Bottom Line Reporting

This presentation briefly elaborates on Trible Bot...
Usage (application): Triple Bottom Line, Corporate Sustainability

The Dawn of Conscious Capitalism

This presentation provides an introduction into th...
Usage (application): Conscious Capitalism, Value-driven Consumer, Socially Responsible Investing, Corporate Responsibility

Strategy, Society and CSR

Presentation about the relationship between CSR an...
Usage (application): CSR Strategy, Competitive Advantage, Strategic Corporate Social Responsibility, Strategy and Society

Fundamentals of Business Ethics

Presentation about business ethics, including an e...
Usage (application): Business Ethics, Corporate Ethics, Ethical Behavior, Corporate Responsibility, Stakeholder Management

Introduction Into Welfarenomics

This presentation elaborates on the concept of wel...
Usage (application): Welfarenomics

Paperless Workplaces: Reasons, Practices and Difficulties

This presentation elaborates on the creation of pa...
Usage (application): Corporate Social Responsibility, Corporate Sustainability, Paperless Office

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Compare with: Stakeholder Value Perspective  |  Shareholder Value Perspective  |  Corporate Responsibility  |  Corporate Sustainability  |  Corporate Accountability  |  Corporate Transparency  |  Value Based Management  |  Strategic Intent  |  Ashridge Mission Model  |  Core Competence  |  Clarkson Principles  |  Intrinsic Stakeholder Commitment  |  Stakeholder Analysis  |  Stakeholder Mapping  |  Strategic Stakeholder Management  |  Moral Purpose  |  Seven Surprises  |  Spiral Dynamics

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