Triple Bottom Line

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What is the Triple Bottom Line? Meaning.

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.

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🔥 Guidelines for Triple Bottom Line Reporting: the Global Reporting Initiative
One of the mechanisms that encourages businesses and corporations to develop in a sustainable way is the Global Reporting Initiative (GRI), consisting of guidelines for Triple Bottom Line reporting. T...
Comments5 comments
topic TBL Reporting Methodology
To a certain extent, quantification brings in accountability. What is the methodology to account for "People & Planet" headings?...
topic Examples of Triple Bottom Line Reporting
Is there any known company that reports its TBL performance? To a certain extent, quantification brings in accountability....

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4 Levers to Pursue a Dual Corporate Purpose

CSR, Impact on Society, Balancing Financial and Social Goals, Dual Purpose
These is a slow but steadily increasing trend for corporations to diminish their single-minded pursuit of shareholder va...

How to Incorporate Sustainability into the Balanced Scorecard?

Sustainability Balanced Scorecard, SBSC, Triple Bottom Line
Due to the fact that corporate sustainability issues have become more and more important, organizations are now forced t...

How to Design a Large CSR Program that Works

CSR, Shared Value, Public-Private Partnerships, Poverty Reduction, Combating Global Inequality
A study by Kaplan, Serafeim & Tugendhat (2018) finds that most corporate social responsibility (CSR) programs they analy...

Reasons Why People are Doing Voluntary Work

Expectancy Theory, Corporate Social Responsibility, Stakeholder Perspective, Volunteers
Voluntary work has long been seen as an activity performed mainly by unemployed individuals –mostly women, both in their...
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Creating Triple Bottom Line Awareness: An Introduction

Triple Bottom Line, Corporate Sustainability
This presentation elaborates on the concept of the Triple Bottom Line. The presentation has many interesting slides with...

Materialism. Causes, Consequences and Remedies

Corporate Sustainability, Consumerization
Presentation about materialistic values and how this affects the environment. The presentation includes the following se...

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

Environmental Responsibility, Social Responsibility
At the United Nations Conference on Environment and Development 2008, a 13 years old child, speaking for ECO, the Enviro...

Triple Bottom Line Reporting

Triple Bottom Line, Corporate Sustainability
This presentation briefly elaborates on Trible Bottom Line accounting and reporting. The presentation includes the follo...

The Dawn of Conscious Capitalism

Conscious Capitalism, Value-driven Consumer, Socially Responsible Investing, Corporate Responsibility
This presentation provides an introduction into the concept of conscious capitalism, and includes the following sections...

Strategy, Society and CSR

CSR Strategy, Competitive Advantage, Strategic Corporate Social Responsibility, Strategy and Society
Presentation about the relationship between CSR and Competitive Advantage. It includes the following sections: - Busine...

Fundamentals of Business Ethics

Business Ethics, Corporate Ethics, Ethical Behavior, Corporate Responsibility, Stakeholder Management
Presentation about business ethics, including an explanation of its relation with economics and the law. It also include...

Introduction Into Welfarenomics

This presentation elaborates on the concept of welfarenomics. The presentation includes the following sections; 1. Cont...

Paperless Workplaces: Reasons, Practices and Difficulties

Corporate Social Responsibility, Corporate Sustainability, Paperless Office
This presentation elaborates on the creation of paperless workplaces in the digital age, and includes the following sect...

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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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