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<span>Definition</span> </div> </a> <button aria-controls="toc-Definition-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Definition subsection</span> </button> <ul id="toc-Definition-sublist" class="vector-toc-list"> <li id="toc-The_three_bottom_lines" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#The_three_bottom_lines"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>The three bottom lines</span> </div> </a> <ul id="toc-The_three_bottom_lines-sublist" class="vector-toc-list"> <li id="toc-People,_the_social_equity_bottom_line" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#People,_the_social_equity_bottom_line"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1.1</span> <span>People, the social equity bottom line</span> </div> </a> <ul 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vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Subsequent_development"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Subsequent development</span> </div> </a> <ul id="toc-Subsequent_development-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Supporting_arguments" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Supporting_arguments"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Supporting arguments</span> </div> </a> <ul id="toc-Supporting_arguments-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Adoption" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Adoption"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Adoption</span> </div> </a> <ul id="toc-Adoption-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Criticism" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Criticism"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Criticism</span> </div> </a> <ul id="toc-Criticism-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Legislation" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Legislation"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Legislation</span> </div> </a> <ul id="toc-Legislation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">9</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Further_reading" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Further_reading"> <div class="vector-toc-text"> <span class="vector-toc-numb">10</span> <span>Further reading</span> </div> </a> <ul id="toc-Further_reading-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-External_links" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#External_links"> <div class="vector-toc-text"> <span class="vector-toc-numb">11</span> <span>External links</span> </div> </a> <ul id="toc-External_links-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Toggle the table of contents" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Toggle the table of contents</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Triple bottom line</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Go to an article in another language. Available in 14 languages" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-14" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">14 languages</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%AD%D8%B5%D9%8A%D9%84%D8%A9_%D8%AB%D9%84%D8%A7%D8%AB%D9%8A%D8%A9" title="حصيلة ثلاثية – Arabic" lang="ar" hreflang="ar" data-title="حصيلة ثلاثية" data-language-autonym="العربية" data-language-local-name="Arabic" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Troj%C3%AD_zodpov%C4%9Bdnost" title="Trojí zodpovědnost – Czech" lang="cs" hreflang="cs" data-title="Trojí zodpovědnost" data-language-autonym="Čeština" data-language-local-name="Czech" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Drei-S%C3%A4ulen-Modell_(Nachhaltigkeit)" title="Drei-Säulen-Modell (Nachhaltigkeit) – German" lang="de" hreflang="de" data-title="Drei-Säulen-Modell (Nachhaltigkeit)" data-language-autonym="Deutsch" data-language-local-name="German" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Tulemuste_kolmikm%C3%B5%C3%B5de" title="Tulemuste kolmikmõõde – Estonian" lang="et" hreflang="et" data-title="Tulemuste kolmikmõõde" data-language-autonym="Eesti" data-language-local-name="Estonian" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Triple_resultado" title="Triple resultado – Spanish" lang="es" hreflang="es" data-title="Triple resultado" data-language-autonym="Español" data-language-local-name="Spanish" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Triple_bottom_line" title="Triple bottom line – French" lang="fr" hreflang="fr" data-title="Triple bottom line" data-language-autonym="Français" data-language-local-name="French" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%ED%8A%B8%EB%A6%AC%ED%94%8C_%EB%B0%94%ED%85%80_%EB%9D%BC%EC%9D%B8" title="트리플 바텀 라인 – Korean" lang="ko" hreflang="ko" data-title="트리플 바텀 라인" data-language-autonym="한국어" data-language-local-name="Korean" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/People_planet_profit" title="People planet profit – Dutch" lang="nl" hreflang="nl" data-title="People planet profit" data-language-autonym="Nederlands" data-language-local-name="Dutch" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E3%83%88%E3%83%AA%E3%83%97%E3%83%AB%E3%83%9C%E3%83%88%E3%83%A0%E3%83%A9%E3%82%A4%E3%83%B3" title="トリプルボトムライン – Japanese" lang="ja" hreflang="ja" data-title="トリプルボトムライン" data-language-autonym="日本語" data-language-local-name="Japanese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Trip%C3%A9_da_sustentabilidade" title="Tripé da sustentabilidade – Portuguese" lang="pt" hreflang="pt" data-title="Tripé da sustentabilidade" data-language-autonym="Português" data-language-local-name="Portuguese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9A%D0%BE%D0%BD%D1%86%D0%B5%D0%BF%D1%86%D0%B8%D1%8F_%D1%82%D1%80%D0%BE%D0%B9%D0%BD%D0%BE%D0%B3%D0%BE_%D0%BA%D1%80%D0%B8%D1%82%D0%B5%D1%80%D0%B8%D1%8F" title="Концепция тройного критерия – Russian" lang="ru" hreflang="ru" data-title="Концепция тройного критерия" data-language-autonym="Русский" data-language-local-name="Russian" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Triple_bottom_line_reporting" title="Triple bottom line reporting – Swedish" lang="sv" hreflang="sv" data-title="Triple bottom line reporting" data-language-autonym="Svenska" data-language-local-name="Swedish" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%AE%E0%AF%82%E0%AE%A9%E0%AF%8D%E0%AE%B1%E0%AF%81_%E0%AE%85%E0%AE%9F%E0%AE%BF%E0%AE%AA%E0%AF%8D%E0%AE%AA%E0%AE%B1%E0%AE%95%E0%AF%8D_%E0%AE%95%E0%AF%8B%E0%AE%9F%E0%AF%81%E0%AE%95%E0%AE%B3%E0%AF%8D" title="மூன்று அடிப்பறக் கோடுகள் – Tamil" lang="ta" hreflang="ta" data-title="மூன்று அடிப்பறக் கோடுகள்" data-language-autonym="தமிழ்" data-language-local-name="Tamil" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E4%B8%89%E9%87%8D%E5%BA%95%E7%B7%9A" title="三重底線 – Chinese" lang="zh" hreflang="zh" data-title="三重底線" data-language-autonym="中文" data-language-local-name="Chinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span 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id="siteSub" class="noprint">From Wikipedia, the free encyclopedia</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Accounting framework</div> <figure typeof="mw:File/Thumb"><a href="/wiki/File:Triple_Bottom_Line_graphic.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e7/Triple_Bottom_Line_graphic.svg/375px-Triple_Bottom_Line_graphic.svg.png" decoding="async" width="375" height="265" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e7/Triple_Bottom_Line_graphic.svg/563px-Triple_Bottom_Line_graphic.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e7/Triple_Bottom_Line_graphic.svg/750px-Triple_Bottom_Line_graphic.svg.png 2x" data-file-width="1000" data-file-height="706" /></a><figcaption>Graphic describing the three types of bottom lines</figcaption></figure> <p>The <b>triple bottom line</b> (or otherwise noted as <b>TBL</b> or <b>3BL</b>) is an <a href="/wiki/Accounting" title="Accounting">accounting</a> framework with three parts: social, environmental (or ecological) and economic. Some organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value.<sup id="cite_ref-IBR_1-0" class="reference"><a href="#cite_note-IBR-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> Business writer <a href="/wiki/John_Elkington_(business_author)" title="John Elkington (business author)">John Elkington</a> claims to have coined the phrase in 1994.<sup id="cite_ref-recall_2-0" class="reference"><a href="#cite_note-recall-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-elkington_3-0" class="reference"><a href="#cite_note-elkington-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Background">Background</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=1" title="Edit section: Background"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In traditional business accounting and common usage, the "<a href="/wiki/Bottom_line" class="mw-redirect" title="Bottom line">bottom line</a>" refers to either the "profit" or "loss", which is usually recorded at the very bottom line on a statement of revenue and expenses. Over the last 50 years, environmentalists and <a href="/wiki/Social_justice" title="Social justice">social justice</a> advocates have struggled to bring a broader definition of bottom line into public consciousness by introducing <a href="/wiki/Full_cost_accounting" class="mw-redirect" title="Full cost accounting">full cost accounting</a>. For example, if a corporation shows a monetary profit, but their <a href="/wiki/Asbestos" title="Asbestos">asbestos</a> mine causes thousands of deaths from <a href="/wiki/Asbestosis" title="Asbestosis">asbestosis</a>, and their <a href="/wiki/Copper_mine" class="mw-redirect" title="Copper mine">copper mine</a> pollutes a river, and the government ends up spending taxpayer money on health care and river clean-up, how can we capture a fuller societal <a href="/wiki/Cost_benefit_analysis" class="mw-redirect" title="Cost benefit analysis">cost benefit analysis</a>? The triple bottom line adds two more "bottom lines": social and environmental (ecological) concerns.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> With the ratification of the <a href="/wiki/United_Nations" title="United Nations">United Nations</a> and <a href="/wiki/International_Council_for_Local_Environmental_Initiatives" class="mw-redirect" title="International Council for Local Environmental Initiatives">ICLEI</a> TBL standard for urban and community accounting in early 2007,<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> this became the dominant approach to <a href="/wiki/Public_sector" title="Public sector">public sector</a> full cost accounting. Similar UN standards apply to <a href="/wiki/Natural_capital" title="Natural capital">natural capital</a> and <a href="/wiki/Human_capital" title="Human capital">human capital</a> measurement to assist in measurements required by TBL, e.g. the EcoBudget standard for reporting <a href="/wiki/Ecological_footprint" title="Ecological footprint">ecological footprint</a>. Use of the TBL is fairly widespread in <a href="/wiki/South_African_media" class="mw-redirect" title="South African media">South African media</a>, as found in a 1990–2008 study of worldwide national newspapers.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> </p><p>An example of an organization seeking a triple bottom line would be a <a href="/wiki/Social_enterprise" title="Social enterprise">social enterprise</a> run as a non-profit, but earning income by offering opportunities for handicapped people who have been labelled "unemployable", to earn a living by <a href="/wiki/Recycling" title="Recycling">recycling</a>. The organization earns a profit, which is invested back into the community. The social benefit is the meaningful employment of disadvantaged citizens, and the reduction in the society's welfare or disability costs. The environmental benefit comes from the recycling accomplished. In the <a href="/wiki/Private_sector" title="Private sector">private sector</a>, a commitment to <a href="/wiki/Corporate_social_responsibility" title="Corporate social responsibility">corporate social responsibility</a> (CSR) implies an obligation to public reporting about the business's substantial <a href="/wiki/Human_impact_on_the_environment" title="Human impact on the environment">impact</a> for the better of the environment and people. Triple bottom line is one framework for reporting this material impact. This is distinct from the more limited changes required to deal only with ecological issues. The triple bottom line has also been extended to encompass four pillars, known as the quadruple bottom line (QBL). The fourth pillar denotes a future-oriented approach (future generations, <a href="/wiki/Intergenerational_equity" title="Intergenerational equity">intergenerational equity</a>, etc.). It is a long-term outlook that sets <a href="/wiki/Sustainable_development" title="Sustainable development">sustainable development</a> and <a href="/wiki/Sustainability" title="Sustainability">sustainability</a> concerns apart from previous social, environmental, and economic considerations.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (February 2022)">citation needed</span></a></i>]</sup> </p><p>The challenges of putting the TBL into practice relate to the measurement of social and ecological categories. Despite this, the TBL framework enables organizations to take a longer-term perspective and thus evaluate the future consequences of decisions.<sup id="cite_ref-IBR_1-1" class="reference"><a href="#cite_note-IBR-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Definition">Definition</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=2" title="Edit section: Definition"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a href="/wiki/Sustainable_development" title="Sustainable development">Sustainable development</a> was defined by the <a href="/wiki/Brundtland_Commission" title="Brundtland Commission">Brundtland Commission</a> of the United Nations in 1987.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> Triple bottom line (TBL) accounting expands the traditional reporting framework to take into account social and environmental performance in addition to financial performance. </p><p>In 1981, <a href="/wiki/Social_enterprise" title="Social enterprise">Freer Spreckley</a> first articulated the triple bottom line framework in a publication called <i>Social Audit - A Management Tool for Co-operative Working</i>.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> In this work, he argued that enterprises should measure and report on financial performance, social wealth creation, and environmental responsibility. The phrase "triple bottom line" was articulated more fully by <a href="/wiki/John_Elkington_(business_author)" title="John Elkington (business author)">John Elkington</a> in his 1997 book <i>Cannibals with Forks: the Triple Bottom Line of 21st Century Business</i>,<sup id="cite_ref-:0_9-0" class="reference"><a href="#cite_note-:0-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> where he adopted a question asked by the Polish poet <a href="/wiki/Stanis%C5%82aw_Jerzy_Lec" title="Stanisław Jerzy Lec">Stanisław Lec</a>, "Is it progress if a <a href="/wiki/Human_cannibalism" title="Human cannibalism">cannibal</a> uses a fork?" as the opening line of his foreword. Elkington suggests that it can be, particularly in the case of "<a href="/wiki/Sustainable_capitalism" title="Sustainable capitalism">sustainable capitalism</a>", wherein competing corporate entities seek to maintain their relative position by addressing people and planet issues as well as <a href="/wiki/Profit_maximisation" class="mw-redirect" title="Profit maximisation">profit maximisation</a>.<sup id="cite_ref-:0_9-1" class="reference"><a href="#cite_note-:0-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> </p><p>A <i>Triple Bottom Line Investing</i> group advocating and publicizing these principles was founded in 1998 by <a href="/wiki/Robert_J._Rubinstein" title="Robert J. Rubinstein">Robert J. Rubinstein</a>.<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup> </p><p>For reporting their efforts companies may demonstrate their commitment to <a href="/wiki/Corporate_social_responsibility" title="Corporate social responsibility">corporate social responsibility</a> (CSR) through the following: </p> <ul><li>Top-level involvement (<a href="/wiki/CEO" class="mw-redirect" title="CEO">CEO</a>, <a href="/wiki/Board_of_Directors" class="mw-redirect" title="Board of Directors">Board of Directors</a>)</li> <li>Policy Investments</li> <li>Programs</li> <li>Signatories to voluntary standards</li> <li>Principles (UN Global Compact-Ceres Principles)</li> <li>Reporting (<a href="/wiki/Global_Reporting_Initiative" title="Global Reporting Initiative">Global Reporting Initiative</a>)</li></ul> <p>The concept of TBL demands that a company's responsibility lies with <a href="/wiki/Stakeholder_(corporate)" title="Stakeholder (corporate)">stakeholders</a> rather than <a href="/wiki/Shareholders" class="mw-redirect" title="Shareholders">shareholders</a>. In this case, "stakeholders" refers to anyone who is influenced, either directly or indirectly, by the actions of the firm. Examples of stakeholders include employees, customers, suppliers, local residents, government agencies, and creditors. According to the <a href="/wiki/Stakeholder_theory" title="Stakeholder theory">stakeholder theory</a>, the business entity should be used as a vehicle for coordinating stakeholder interests, instead of maximizing shareholder (owner) profit. A growing number of financial institutions incorporate a triple bottom line approach in their work. It is at the core of the business of banks in the <a href="/wiki/Global_Alliance_for_Banking_on_Values" title="Global Alliance for Banking on Values">Global Alliance for Banking on Values</a>, for example. </p><p>The <a href="/wiki/Detroit" title="Detroit">Detroit</a>-based <a href="/wiki/Avalon_International_Breads" title="Avalon International Breads">Avalon International Breads</a> interprets the triple bottom line as consisting of "Earth", "Community", and "Employees".<sup id="cite_ref-Avalon_11-0" class="reference"><a href="#cite_note-Avalon-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="The_three_bottom_lines">The three bottom lines</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=3" title="Edit section: The three bottom lines"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-More_citations_needed_section plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Triple_bottom_line" title="Special:EditPage/Triple bottom line">improve this article</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a> in this section. Unsourced material may be challenged and removed.</span> <span class="date-container"><i>(<span class="date">April 2014</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p>The triple bottom line consists of social equity, economic, and environmental factors. The phrase, "people, planet, and profit" to describe the triple bottom line and the goal of <a href="/wiki/Sustainability" title="Sustainability">sustainability</a>, was coined by John Elkington in 1994 while at SustainAbility,<sup id="cite_ref-elkington_3-1" class="reference"><a href="#cite_note-elkington-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:0_9-2" class="reference"><a href="#cite_note-:0-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup> and was later used as the title of the Anglo-Dutch oil company Shell's first sustainability report in 1997. As a result, one country in which the 3P concept took deep root was The Netherlands. </p> <div class="mw-heading mw-heading4"><h4 id="People,_the_social_equity_bottom_line"><span id="People.2C_the_social_equity_bottom_line"></span>People, the social equity bottom line</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=4" title="Edit section: People, the social equity bottom line"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The people, social equity, or <a href="/wiki/Human_capital" title="Human capital">human capital</a> bottom line pertains to fair and beneficial business practices toward labour and the community and region in which a corporation conducts its business. A TBL company conceives a reciprocal <a href="/wiki/Social_structure" title="Social structure">social structure</a> in which the well-being of corporate, labour and other stakeholder interests are interdependent. </p><p>An enterprise dedicated to the triple bottom line seeks to provide benefit to many constituencies and not to exploit or endanger any group of them. The "up streaming" of a portion of profit from the marketing of finished goods back to the original producer of raw materials, for example, a farmer in <a href="/wiki/Fair_trade" title="Fair trade">fair trade</a> agricultural practice, is a common feature. In concrete terms, a TBL business would not use child labour and monitor all contracted companies for child labour exploitation, would pay fair salaries to its workers, would maintain a safe work environment and tolerable working hours, and would not otherwise exploit a community or its labour force. A TBL business also typically seeks to "give back" by contributing to the strength and growth of its community with such things as health care and education. Quantifying this bottom line is relatively new, problematic and often subjective. The <a href="/wiki/Global_Reporting_Initiative" title="Global Reporting Initiative">Global Reporting Initiative</a> (GRI) has developed guidelines to enable corporations and <a href="/wiki/NGO" class="mw-redirect" title="NGO">NGOs</a> alike to comparably report on the social impact of a business. </p> <div class="mw-heading mw-heading4"><h4 id="Planet,_the_environmental_bottom_line"><span id="Planet.2C_the_environmental_bottom_line"></span>Planet, the environmental bottom line</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=5" title="Edit section: Planet, the environmental bottom line"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The planet, environmental bottom line, or <a href="/wiki/Natural_capital" title="Natural capital">natural capital</a> bottom line 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 minimize environmental impact. A TBL endeavour reduces its <a href="/wiki/Ecological_footprint" title="Ecological footprint">ecological footprint</a> by, among other things, carefully managing its consumption of energy and non-renewables and reducing manufacturing waste as well as rendering waste less <a href="/wiki/Toxicity" title="Toxicity">toxic</a> before disposing of it in a safe and legal manner. "<a href="/wiki/Cradle-to-grave_analysis" class="mw-redirect" title="Cradle-to-grave analysis">Cradle to grave</a>" is uppermost in the thoughts of TBL manufacturing businesses, which typically conduct a <a href="/wiki/Life_cycle_assessment" class="mw-redirect" title="Life cycle assessment">life cycle assessment</a> of products to determine what the true environmental cost is from the growth and harvesting of raw materials to manufacture to distribution to eventual disposal by the end user. </p><p>Currently, the cost of disposing of non-degradable or toxic products is born financially and environmentally by future generations, the governments, and residents near the disposal site and elsewhere. In TBL thinking, an enterprise which produces and markets a product which will create a waste problem should not be given a free ride by society. It would be more equitable for the business which manufactures and sells a problematic product to bear part of the cost of its ultimate disposal. </p><p>Ecologically destructive practices, such as overfishing or other endangering depletions of resources are avoided by TBL companies. Often <a href="/wiki/Environmental_sustainability" class="mw-redirect" title="Environmental sustainability">environmental sustainability</a> is the more profitable course for a business in the long run. Arguments that it costs more to be environmentally sound are often specious when the course of the business is analyzed over a period of time. Generally, sustainability reporting metrics are better quantified and standardized for environmental issues than for social ones. A number of respected reporting institutes and registries exist including the Global Reporting Initiative, CERES, Institute for Sustainability and others. </p><p>The ecological bottom line is akin to the concept of <a href="/wiki/Eco-capitalism" title="Eco-capitalism">eco-capitalism</a>.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="Profit,_the_economic_bottom_line"><span id="Profit.2C_the_economic_bottom_line"></span>Profit, the economic bottom line</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=6" title="Edit section: Profit, the economic bottom line"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The profit or economic bottom line deals with the economic value created by the organization after deducting the cost of all inputs, including the cost of the capital tied up. It therefore differs from traditional accounting definitions of profit. In the original concept, within a sustainability framework, the "profit" aspect needs to be seen as the real economic benefit enjoyed by the host society. It is the real 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 (which nevertheless remains an essential starting point for the computation). Therefore, an original TBL approach cannot be interpreted as simply traditional corporate accounting profit <i>plus</i> social and environmental impacts unless the "profits" of other entities are included as a social benefit.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (March 2018)">citation needed</span></a></i>]</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Subsequent_development">Subsequent development</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=7" title="Edit section: Subsequent development"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Unreferenced plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Triple_bottom_line" title="Special:EditPage/Triple bottom line">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>.<br /><small><span class="plainlinks"><i>Find sources:</i> <a rel="nofollow" class="external text" href="https://www.google.com/search?as_eq=wikipedia&q=%22Triple+bottom+line%22">"Triple bottom line"</a> – <a rel="nofollow" class="external text" href="https://www.google.com/search?tbm=nws&q=%22Triple+bottom+line%22+-wikipedia&tbs=ar:1">news</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?&q=%22Triple+bottom+line%22&tbs=bkt:s&tbm=bks">newspapers</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.google.com/search?tbs=bks:1&q=%22Triple+bottom+line%22+-wikipedia">books</a> <b>·</b> <a rel="nofollow" class="external text" href="https://scholar.google.com/scholar?q=%22Triple+bottom+line%22">scholar</a> <b>·</b> <a rel="nofollow" class="external text" href="https://www.jstor.org/action/doBasicSearch?Query=%22Triple+bottom+line%22&acc=on&wc=on">JSTOR</a></span></small></span> <span class="date-container"><i>(<span class="date">January 2024</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p>Following the initial publication of the triple bottom line concept, students and practitioners have sought greater detail in how the pillars can be evaluated. The <i>people</i> concept, for example, can be viewed into three dimensions – organisational needs, individual needs, and community issues. </p><p>Equally, <i>profit</i> is a function of both a healthy sales stream, which needs a high focus on customer service, coupled with the adoption of a strategy to develop new customers to replace those that die away, and <i>planet</i> can be divided into a multitude of subdivisions, although <a href="/wiki/Waste_hierarchy" title="Waste hierarchy">reduce, reuse and recycle</a> is a succinct way of steering through this division. </p><p>The initial understanding is now supplanted by thinking beyond TBL: added to the TBL concept of economics, ethics and environment is the idea of thinking of the environment as a mantel that the other pillars hold up, and add to Economics and Ethics, the notions of Energy, and Health or the 4 E's. </p> <div class="mw-heading mw-heading2"><h2 id="Supporting_arguments">Supporting arguments</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=8" title="Edit section: Supporting arguments"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-More_citations_needed_section plainlinks metadata ambox ambox-content ambox-Refimprove" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><span typeof="mw:File"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></span></div></td><td class="mbox-text"><div class="mbox-text-span">This section <b>needs additional citations for <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">verification</a></b>.<span class="hide-when-compact"> Please help <a href="/wiki/Special:EditPage/Triple_bottom_line" title="Special:EditPage/Triple bottom line">improve this article</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a> in this section. Unsourced material may be challenged and removed.</span> <span class="date-container"><i>(<span class="date">April 2014</span>)</i></span><span class="hide-when-compact"><i> (<small><a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a></small>)</i></span></div></td></tr></tbody></table> <p>The following business-based arguments support the concept of TBL: </p> <ul><li>Reaching untapped market potential: TBL companies can find financially profitable niches which were missed when money alone was the driving factor. Examples include:</li></ul> <ol><li>Adding <a href="/wiki/Ecotourism" title="Ecotourism">ecotourism</a> or <a href="/wiki/Geotourism" title="Geotourism">geotourism</a> to an already rich tourism market such as the <a href="/wiki/Dominican_Republic" title="Dominican Republic">Dominican Republic</a></li> <li>Developing profitable methods to assist existing NGOs with their missions such as fundraising, reaching clients, or creating networking opportunities with multiple NGOs</li> <li>Providing products or services which benefit underserved populations and/or the environment which are also financially profitable.</li></ol> <ul><li>Adapting to new business sectors: While the number of <a href="/wiki/Social_enterprises" class="mw-redirect" title="Social enterprises">social enterprises</a> is growing,<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup> and with the entry of the <a href="/wiki/B_Corporation" class="mw-redirect" title="B Corporation">B Corp movement</a>,<sup id="cite_ref-14" class="reference"><a href="#cite_note-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> there is more demand from consumers and investors for an accounting for social and environmental impact.<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup> For example, <a href="/wiki/Fair_trade" title="Fair trade">Fair Trade</a> and Ethical Trade companies require ethical and sustainable practices from all of their suppliers and service providers.</li></ul> <p>Government <a href="/wiki/Fiscal_policies" class="mw-redirect" title="Fiscal policies">fiscal policies</a> usually claim to be concerned with identifying social and natural deficits on a less formal basis. However, such choices may be guided more by <a href="/wiki/Ideology" title="Ideology">ideology</a> than by <a href="/wiki/Economics" title="Economics">economics</a>. The primary benefit of embedding one approach to measurement of these deficits would be first to direct <a href="/wiki/Monetary_policy" title="Monetary policy">monetary policy</a> to reduce them, and eventually achieve a global <a href="/wiki/Monetary_reform" title="Monetary reform">monetary reform</a> by which they could be systematically and globally reduced in some uniform way. </p><p>The argument is that the <a href="/wiki/Earth" title="Earth">Earth</a>'s <a href="/wiki/Carrying_capacity" title="Carrying capacity">carrying capacity</a> is at risk, and that in order to avoid catastrophic breakdown of <a href="/wiki/Climate" title="Climate">climate</a> or <a href="/wiki/Ecosystem" title="Ecosystem">ecosystems</a>, there is need for comprehensive reform of <a href="/wiki/Global_financial_system" title="Global financial system">global financial institutions</a> similar in scale to what was undertaken at <a href="/wiki/Bretton_Woods_conference" class="mw-redirect" title="Bretton Woods conference">Bretton Woods</a> in 1944. </p><p>With the emergence of an externally consistent <a href="/wiki/Green_economics" class="mw-redirect" title="Green economics">green economics</a> and agreement on definitions of potentially contentious terms such as <a href="/wiki/Full-cost_accounting" class="mw-redirect" title="Full-cost accounting">full-cost accounting</a>, <a href="/wiki/Natural_capital" title="Natural capital">natural capital</a> and <a href="/wiki/Social_capital" title="Social capital">social capital</a>, the prospect of formal metrics for ecological and social loss or risk has grown less remote since the 1990s.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (August 2015)">citation needed</span></a></i>]</sup> </p><p>In the <a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a> in particular, the London Health Observatory has undertaken a formal programme to address social deficits via a fuller understanding of what "social capital" is, how it functions in a real <a href="/wiki/Community" title="Community">community</a> (that being the <a href="/wiki/City_of_London" title="City of London">City of London</a>), and how losses of it tend to require both <a href="/wiki/Financial_capital" title="Financial capital">financial capital</a> and significant political and social attention from <a href="/wiki/Volunteering" title="Volunteering">volunteers</a> and professionals to help resolve. The data they rely on is extensive, building on decades of statistics of the <a href="/wiki/Greater_London_Council" title="Greater London Council">Greater London Council</a> since <a href="/wiki/World_War_II" title="World War II">World War II</a>. Similar studies have been undertaken in <a href="/wiki/North_America" title="North America">North America</a>. </p><p>Studies of the <a href="/wiki/Value_of_Earth" title="Value of Earth">value of Earth</a> have tried to determine what might constitute an ecological or natural life deficit. The <a href="/wiki/Kyoto_Protocol" title="Kyoto Protocol">Kyoto Protocol</a> relies on some measures of this sort, and actually relies on some <a href="/wiki/Value_of_life" title="Value of life">value of life</a> calculations that, among other things, are explicit about the ratio of the price of a human life between developed and developing nations (about 15 to 1). While the motive of this number was to simply assign responsibility for a cleanup, such stark honesty opens not just an economic but political door to some kind of negotiation — presumably to reduce that ratio in time to something seen as more equitable. As it is, people in developed nations can be said to benefit 15 times more from <a href="/wiki/Ecological_devastation" class="mw-redirect" title="Ecological devastation">ecological devastation</a> than in developing nations, in pure financial terms. According to the <a href="/wiki/Intergovernmental_Panel_on_Climate_Change" title="Intergovernmental Panel on Climate Change">IPCC</a>, they are thus obliged to pay 15 times more per life to avoid a loss of each such life to <a href="/wiki/Climate_change" title="Climate change">climate change</a> — the <a href="/wiki/Kyoto_Protocol" title="Kyoto Protocol">Kyoto Protocol</a> seeks to implement exactly this formula, and is therefore sometimes cited as a first step towards getting nations to accept formal <a href="/wiki/Legal_liability" title="Legal liability">liability</a> for damage inflicted on ecosystems shared globally. </p><p>Advocacy for triple bottom line reforms is common in <a href="/wiki/Green_Parties" class="mw-redirect" title="Green Parties">Green Parties</a>. Some of the measures undertaken in the <a href="/wiki/European_Union" title="European Union">European Union</a> towards the <a href="/wiki/Euro" title="Euro">Euro</a> currency integration standardize the reporting of ecological and social losses in such a way as to seem to endorse in principle the notion of unified accounts, or <a href="/wiki/Unit_of_account" title="Unit of account">unit of account</a>, for these deficits. </p><p>To address financial bottom line profitability concerns, some argue that focusing on the TBL will indeed increase profit for the shareholders in the long run. In practice, <a href="/wiki/John_Mackey_(businessman)" title="John Mackey (businessman)">John Mackey</a>, CEO of <a href="/wiki/Whole_Foods" class="mw-redirect" title="Whole Foods">Whole Foods</a>, uses Whole Foods' Community Giving Days as an example. On days when Whole Foods donates 5% of their sales to charity, this action benefits the community, creates goodwill with customers, and energizes employees, which may lead to increased, sustainable profitability in the long-run.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup> </p><p>Furthermore, planning a sustainability strategy with the triple bottom line in mind could save companies a lot of money if a disaster were to strike. For example, when <a href="/wiki/BP" title="BP">BP</a> spilled "two hundred million gallons of oil in the <a href="/wiki/Gulf_of_Mexico" title="Gulf of Mexico">Gulf of Mexico</a>", it cost the company "billions". This company focused mostly on the financial and economic costs of this disaster, instead of the company’s environmental bottom line, furthering damage to the company and its reputation.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Adoption">Adoption</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=9" title="Edit section: Adoption"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Timothy Slater and Tanya Hall identified <a href="/wiki/General_Electric" title="General Electric">General Electric</a> (GE), <a href="/wiki/Unilever" title="Unilever">Unilever</a>, <a href="/wiki/Procter_and_Gamble" class="mw-redirect" title="Procter and Gamble">Procter and Gamble</a>, <a href="/wiki/3M" title="3M">3M</a> and a private company, Cascade Engineering, as examples of businesses using TBL.<sup id="cite_ref-IBR_1-2" class="reference"><a href="#cite_note-IBR-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> GE referred to TBL benefits associated with their electron beam emitting technology investment in 2008.<sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> Danish company <a href="/wiki/Novo_Nordisk" title="Novo Nordisk">Novo Nordisk</a>'s consolidated financial statements for 2019 were supplemented by a "consolidated social statement" and a "consolidated environmental statement".<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Criticism">Criticism</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=10" title="Edit section: Criticism"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>While many people agree with the importance of good social conditions and preservation of the environment, there are also many who disagree with the triple bottom line as the way to enhance these conditions. The following are the reasons why: </p> <ul><li><i>Reductive method</i>: Concurrently the environment comes to be treated as an externality or background feature, an externality that tends not to have the human dimension build into its definition. Thus, in many writings, even in those critical of the triple-bottom-line approach, the social becomes a congeries of miscellaneous considerations left over from the other two prime categories.<sup id="cite_ref-academia.edu_20-0" class="reference"><a href="#cite_note-academia.edu-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup> Alternative approaches, such as <a href="/wiki/Circles_of_Sustainability" title="Circles of Sustainability">Circles of Sustainability</a>,<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup> that treat the economic as a social domain, alongside and in relation to the ecological, the political and the cultural are now being considered as more appropriate for understanding institutions, cities and regions.<sup id="cite_ref-academia.edu_20-1" class="reference"><a href="#cite_note-academia.edu-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup></li> <li><i><a href="/wiki/Social_inertia" title="Social inertia">Inertia</a></i>: The difficulty of achieving global agreement on <a href="/wiki/Simultaneous_policy" class="mw-redirect" title="Simultaneous policy">simultaneous policy</a> may render such measures at best advisory, and thus unenforceable. For example, people may be unwilling to undergo a <a href="/wiki/Depression_(economics)" class="mw-redirect" title="Depression (economics)">depression</a> or even sustained <a href="/wiki/Recession" title="Recession">recession</a> to replenish lost <a href="/wiki/Ecosystem" title="Ecosystem">ecosystems</a>. <sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">[<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (March 2014)">citation needed</span></a></i>]</sup></li> <li><i>Application</i>: According to Fred Robins' <i>The Challenge of TBL: A Responsibility to Whom?</i> one of the major weaknesses of the TBL framework is its ability to be applied in the practical world.</li> <li><i>Equating ecology with environment</i>: TBL is seen to be disregarding ecological sustainability with environmental effects, where in reality both economic and social viability is dependent on environmental well-being. While <a href="/wiki/Greenwashing" title="Greenwashing">greenwashing</a> is not new, its use has increased over recent years to meet consumer demand for environmentally friendly goods and services. The problem is compounded by lax enforcement by regulatory agencies such as the Federal Trade Commission in the United States, the Competition Bureau in Canada, and the <a href="/wiki/Committee_of_Advertising_Practice" title="Committee of Advertising Practice">Committee of Advertising Practice</a> and the Broadcast Committee of Advertising Practice in the United Kingdom. Critics of the practice suggest that the rise of greenwashing, paired with ineffective regulation, contributes to consumer skepticism of all green claims, and diminishes the power of the consumer in driving companies toward greener solutions for manufacturing processes and business operation.</li> <li><i>Time dimension</i>: While the triple bottom line incorporates the social, economical and environmental (People, Planet, Profit) dimensions of sustainable development, it does not explicitly address the fourth dimension: time. The time dimension focuses on preserving current value in all three other dimensions for later. This means assessment of short term, longer term and long term consequences of any action.<sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup></li> <li>"One problem with the triple bottom line is that the three separate accounts cannot easily be added up. It is difficult to measure the planet and people accounts in the same terms as profits—that is, in terms of cash."<sup id="cite_ref-elkington_3-2" class="reference"><a href="#cite_note-elkington-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> This has led to TBL being augmented with <a href="/wiki/Cost%E2%80%93benefit_analysis" title="Cost–benefit analysis">cost-benefit analysis</a> in <a href="/wiki/Triple_Bottom_Line_(TBL)_Cost_Benefit_Analysis_(CBA)" class="mw-redirect" title="Triple Bottom Line (TBL) Cost Benefit Analysis (CBA)">Triple Bottom Line Cost Benefit Analysis (TBL-CBA)</a>.</li> <li><i>Performance/eco-efficiency</i>: According to Rambaud, A. & Richard, J., "the TBL model [...] is based on the concept of ‘eco-efficiency’. In his seminal book, Elkington [...] gives a fundamental role to eco-efficiency in constructing the TBL model. According to him, the development of the concept of eco-efficiency allowed the development of the TBL model, a framework that he believes can save businesspeople from ecological communism".<sup id="cite_ref-rambaud_25-0" class="reference"><a href="#cite_note-rambaud-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup> Eco-efficiency is equivalent to weak sustainability and corresponds to a relative measure of socio-environmental impacts compared to value creation. In this, eco-efficiency differs from eco-effectiveness, which is concerned with the absolute measurement of these impacts. A company can therefore increase its socio-environmental impacts and increase its eco-efficiency, if at the same time it increases its value creation even more. The TBL is thus the dedicated reporting system structuring this notion of performance at the expense of eco-effectiveness. Yet eco-efficiency is at the heart of rebound effects and cannot be a credible basis for ecosystem management in particular.</li> <li>Elkington himself has called for a rethink on TBL and a "product recall" on use of the concept. He argues that the original idea was to encourage businesses to manage the wider economic, social and environmental impacts of their operations, but its practical use as an accounting tool has now undermined its value. More precisely, he explains "It [Triple Bottom Line] was supposed to provoke deeper thinking about capitalism and its future, but many early adopters understood the concept as a balancing act, adopting a trade-off mentality. [...] Such experimentation [de la TBL] is clearly vital — and typically sparks a proliferation of potential solutions. But the bewildering range of options now on offer can provide business with an alibi for inaction. Worse, we have conspicuously failed to benchmark progress across these options, on the basis of their real-world impact and performance".<sup id="cite_ref-recall_2-1" class="reference"><a href="#cite_note-recall-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup></li></ul> <p>In short, the criticisms can be summarised as: </p> <ul><li>attempting to divert the attention of regulators and deflating pressure for regulatory change;</li> <li>seeking to persuade critics, such as non-government organisations, that they are both well-intentioned and have changed their ways;</li> <li>seeking to expand market share at the expense of those rivals not involved in greenwashing; this is especially attractive if little or no additional expenditure is required to change <i>performance</i>; alternatively, a company can engage in greenwashing in an attempt to narrow the perceived 'green' advantage of a rival;</li> <li>reducing staff turnover and making it easier to attract staff in the first place;</li> <li>making the company seem attractive for potential investors, especially those interested in ethical investment or socially responsive investment;</li> <li>inability to add up the three accounts unless tools such as <a href="/wiki/Cost%E2%80%93benefit_analysis" title="Cost–benefit analysis">cost-benefit analysis</a> or eco-efficiency (weak sustainability performance) are added to put social and environmental <a href="/wiki/Externality" title="Externality">externalities</a> in monetary terms.</li></ul> <p>In response to these limitations, the concept of the "Triple Depreciation Line" (also called "CARE - Comprehensive Accounting in Respect of Ecology - model") has been proposed <sup id="cite_ref-rambaud_25-1" class="reference"><a href="#cite_note-rambaud-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Legislation">Legislation</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=11" title="Edit section: Legislation"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A focus on people, planet and profit has led to legislation changes around the world, often through <a href="/wiki/Social_enterprise" title="Social enterprise">social enterprise</a> or <a href="/wiki/Social_investing" class="mw-redirect" title="Social investing">social investment</a> or through the introduction of a new legal form, the <a href="/wiki/Community_Interest_Company" class="mw-redirect" title="Community Interest Company">Community Interest Company</a>.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup> In the United States, the <a href="/wiki/BCorp" class="mw-redirect" title="BCorp">BCorp</a> movement has been part of a call for legislation change to allow and encourage a focus on social and environmental impact, with BCorp a legal form for a company focused on "stakeholders, not just shareholders".<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup> </p><p>In <a href="/wiki/Western_Australia" title="Western Australia">Western Australia</a>, the triple bottom line was adopted as a part of the State Sustainability Strategy,<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup> and accepted by the <a href="/wiki/Western_Australian_Government" class="mw-redirect" title="Western Australian Government">Government of Western Australia</a> but its status was increasingly marginalised by subsequent <a href="/wiki/Premier_of_Western_Australia" title="Premier of Western Australia">premiers</a> <a href="/wiki/Alan_Carpenter" title="Alan Carpenter">Alan Carpenter</a> and <a href="/wiki/Colin_Barnett" title="Colin Barnett">Colin Barnett</a>. </p> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=12" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239009302">.mw-parser-output .portalbox{padding:0;margin:0.5em 0;display:table;box-sizing:border-box;max-width:175px;list-style:none}.mw-parser-output .portalborder{border:1px solid var(--border-color-base,#a2a9b1);padding:0.1em;background:var(--background-color-neutral-subtle,#f8f9fa)}.mw-parser-output .portalbox-entry{display:table-row;font-size:85%;line-height:110%;height:1.9em;font-style:italic;font-weight:bold}.mw-parser-output .portalbox-image{display:table-cell;padding:0.2em;vertical-align:middle;text-align:center}.mw-parser-output .portalbox-link{display:table-cell;padding:0.2em 0.2em 0.2em 0.3em;vertical-align:middle}@media(min-width:720px){.mw-parser-output .portalleft{clear:left;float:left;margin:0.5em 1em 0.5em 0}.mw-parser-output .portalright{clear:right;float:right;margin:0.5em 0 0.5em 1em}}</style><ul role="navigation" aria-label="Portals" class="noprint portalbox portalborder portalright"> <li class="portalbox-entry"><span class="portalbox-image"><span class="noviewer" typeof="mw:File"><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/28px-Emblem-money.svg.png" decoding="async" width="28" height="28" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/42px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/56px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a></span></span><span class="portalbox-link"><a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></span></li></ul> <style data-mw-deduplicate="TemplateStyles:r1184024115">.mw-parser-output .div-col{margin-top:0.3em;column-width:30em}.mw-parser-output .div-col-small{font-size:90%}.mw-parser-output .div-col-rules{column-rule:1px solid #aaa}.mw-parser-output .div-col dl,.mw-parser-output .div-col ol,.mw-parser-output .div-col ul{margin-top:0}.mw-parser-output .div-col li,.mw-parser-output .div-col dd{page-break-inside:avoid;break-inside:avoid-column}</style><div class="div-col" style="column-width: 22em;"> <ul><li><a href="/wiki/B_Corporation_(certification)" title="B Corporation (certification)">B Corporation (certification)</a></li> <li><a href="/wiki/Bottom_of_the_pyramid" title="Bottom of the pyramid">Bottom of the pyramid</a></li> <li><a href="/wiki/Circles_of_Sustainability" title="Circles of Sustainability">Circles of Sustainability</a></li> <li><a href="/wiki/Community_interest_company" title="Community interest company">Community interest company</a></li> <li><a href="/wiki/Conscious_business" title="Conscious business">Conscious business</a></li> <li><a href="/wiki/Double_bottom_line" title="Double bottom line">Double bottom line</a>, a similar concept predating the UN standard</li> <li><a href="/wiki/EC3_Global" class="mw-redirect" title="EC3 Global">EC3 Global</a></li> <li><a href="/wiki/Eco-capitalism" title="Eco-capitalism">Eco-capitalism</a></li> <li><a href="/wiki/Grassroots_Business_Fund" title="Grassroots Business Fund">Grassroots Business Fund</a></li> <li><a href="/wiki/Impact_investing" title="Impact investing">Impact investing</a></li> <li><a href="/wiki/Low-profit_limited_liability_company" title="Low-profit limited liability company">Low-profit limited liability company</a></li> <li><a href="/wiki/Permaculture#Three_Foundational_Ethics" title="Permaculture">Permaculture ethics</a></li> <li><a href="/wiki/Social_entrepreneurship" title="Social entrepreneurship">Social entrepreneurship</a></li> <li><a href="/wiki/Triple_top_line" title="Triple top line">Triple top line</a></li> <li><a href="/wiki/Value_network" title="Value network">Value network</a></li> <li><a href="/wiki/Value_network_analysis" title="Value network analysis">Value network analysis</a></li></ul> </div> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=13" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-columns references-column-width" style="column-width: 30em;"> <ol class="references"> <li id="cite_note-IBR-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-IBR_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-IBR_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-IBR_1-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text">Slaper, Timothy F. and Hall, Tanya J. (2011). <a rel="nofollow" class="external text" href="http://www.ibrc.indiana.edu/ibr/2011/spring/article2.html">"The Triple Bottom Line: What Is It and How Does It Work?"</a> <i>Indiana Business Review</i>. Spring 2011, Volume 86, No. 1.</span> </li> <li id="cite_note-recall-2"><span class="mw-cite-backlink">^ <a href="#cite_ref-recall_2-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-recall_2-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFElkington2018" class="citation journal cs1"><a href="/wiki/John_Elkington_(business_author)" title="John Elkington (business author)">Elkington, John</a> (June 25, 2018). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230322134319/https://hbr.org/2018/06/25-years-ago-i-coined-the-phrase-triple-bottom-line-heres-why-im-giving-up-on-it">"25 Years Ago I Coined the Phrase "Triple Bottom Line." Here's Why It's Time to Rethink It"</a>. <i>Harvard Business Review</i>. Archived from <a rel="nofollow" class="external text" href="https://hbr.org/2018/06/25-years-ago-i-coined-the-phrase-triple-bottom-line-heres-why-im-giving-up-on-it">the original</a> on 22 March 2023<span class="reference-accessdate">. Retrieved <span class="nowrap">25 November</span> 2023</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Harvard+Business+Review&rft.atitle=25+Years+Ago+I+Coined+the+Phrase+%22Triple+Bottom+Line.%22+Here%27s+Why+It%27s+Time+to+Rethink+It&rft.date=2018-06-25&rft.aulast=Elkington&rft.aufirst=John&rft_id=https%3A%2F%2Fhbr.org%2F2018%2F06%2F25-years-ago-i-coined-the-phrase-triple-bottom-line-heres-why-im-giving-up-on-it&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATriple+bottom+line" class="Z3988"></span></span> </li> <li id="cite_note-elkington-3"><span class="mw-cite-backlink">^ <a href="#cite_ref-elkington_3-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-elkington_3-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-elkington_3-2"><sup><i><b>c</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="http://www.economist.com/node/14301663">"Triple Bottom Line"</a>. <i>The Economist</i>. November 17, 2009<span class="reference-accessdate">. Retrieved <span class="nowrap">August 14,</span> 2014</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Economist&rft.atitle=Triple+Bottom+Line&rft.date=2009-11-17&rft_id=http%3A%2F%2Fwww.economist.com%2Fnode%2F14301663&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATriple+bottom+line" class="Z3988"></span></span> </li> <li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.goethe.de/ges/umw/dos/nac/den/en3106180.htm">Sustainability – From Principle To Practice</a> <i><a href="/wiki/Goethe-Institut" title="Goethe-Institut">Goethe-Institut</a></i>, March 2008.</span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20121112080747/http://www.unep.org/delc/Portals/119/industrryRoleOfIndclean.pdf">"Enhancing the role of industry through for example, private-public partnerships"</a> <span class="cs1-format">(PDF)</span>. <a href="/wiki/United_Nations_Environment_Programme" title="United Nations Environment Programme">United Nations Environment Programme</a>. 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Oxford: Capstone. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/9780865713925" title="Special:BookSources/9780865713925"><bdi>9780865713925</bdi></a>. <a href="/wiki/OCLC_(identifier)" class="mw-redirect" title="OCLC (identifier)">OCLC</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/oclc/963459936">963459936</a>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=book&rft.btitle=Cannibals+with+forks%3A+the+triple+bottom+line+of+21st+century+business&rft.place=Oxford&rft.pub=Capstone&rft.date=1999&rft_id=info%3Aoclcnum%2F963459936&rft.isbn=9780865713925&rft.aulast=Elkington&rft.aufirst=John&rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fcannibalswithfor00elki_0&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATriple+bottom+line" class="Z3988"></span></span> </li> <li id="cite_note-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-10">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFThorpe" class="citation news cs1">Thorpe, Devin. <a rel="nofollow" class="external text" href="https://www.forbes.com/sites/devinthorpe/2018/05/22/one-key-to-impact-investing-start-big/#eab84e15ddb9">"One Key To Impact Investing: Start Big"</a>. <i>Forbes</i><span class="reference-accessdate">. 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Retrieved <span class="nowrap">15 July</span> 2015</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Becoming+a+Legal+BCorp&rft.pub=BCorp&rft_id=https%3A%2F%2Fwww.bcorporation.net%2Fbecome-a-b-corp%2Fhow-to-become-a-b-corp%2Flegal-roadmap&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATriple+bottom+line" class="Z3988"></span></span> </li> <li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20070830000447/http://www.sustainability.dpc.wa.gov.au/docs/Final%20Strategy/SSSFinal.pdf">Government of Western Australia. (2003, September). "Hope for the Future: The Western Australia State Sustainability Strategy"</a>, accessed August 30, 2013</span> </li> </ol></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><a rel="nofollow" class="external text" href="https://dx.doi.org/10.1515/9781400837618.11">"Part I. What You Do Now Depends on Where You Are Now"</a>, <i>Why We Vote</i>, Princeton: Princeton University Press, pp. 11–92, 2010-12-31, <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1515%2F9781400837618.11">10.1515/9781400837618.11</a>, <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-1-4008-3761-8" title="Special:BookSources/978-1-4008-3761-8"><bdi>978-1-4008-3761-8</bdi></a><span class="reference-accessdate">, retrieved <span class="nowrap">2020-10-16</span></span></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=Why+We+Vote&rft.atitle=Part+I.+What+You+Do+Now+Depends+on+Where+You+Are+Now&rft.pages=11-92&rft.date=2010-12-31&rft_id=info%3Adoi%2F10.1515%2F9781400837618.11&rft.isbn=978-1-4008-3761-8&rft_id=http%3A%2F%2Fdx.doi.org%2F10.1515%2F9781400837618.11&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATriple+bottom+line" class="Z3988"></span></li></ul> <div class="mw-heading mw-heading2"><h2 id="Further_reading">Further reading</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=14" title="Edit section: Further reading"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><i>Social Audit - A Management Tool for Co-operative Working 1981</i> by Freer Spreckley <a rel="nofollow" class="external autonumber" href="http://www.evalpartners.org/sites/default/files/Social%20Audit%20-%20A%20Management%20Tool.pdf">[1]</a></li> <li><i>The Gaia Atlas of Green Economics</i> (Gaia Future Series) [Paperback], by Paul Ekins, Anchor Books</li> <li><i>Harvard Business Review on Corporate Responsibility</i> by <a href="/wiki/Harvard_Business_School_Press" class="mw-redirect" title="Harvard Business School Press">Harvard Business School Press</a></li> <li><i>The Soul of a Business: Managing for Profit and the Common Good</i> by Tom Chappell</li> <li><i>Capitalism at the Crossroads: The Unlimited Business Opportunities in Solving the World's Most Difficult Problems</i> by Professor Stuart L. Hart</li> <li><i>The Triple Bottom Line: How Today's Best-Run Companies Are Achieving Economic, Social and Environmental Success—and How You Can Too</i> by Andrew W. Savitz and Karl Weber</li> <li><i>The Sustainability Advantage: Seven Business Case Benefits of a Triple Bottom Line (Conscientious Commerce)</i> by Bob Willard, <a href="/wiki/New_Society_Publishers" class="mw-redirect" title="New Society Publishers">New Society Publishers</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a> <a href="/wiki/Special:BookSources/978-0-86571-451-9" title="Special:BookSources/978-0-86571-451-9">978-0-86571-451-9</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Triple_bottom_line&action=edit&section=15" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="https://theconversation.com/explainer-what-is-the-triple-bottom-line-22798">Explainer: what is the triple bottom line? - The Conversation</a></li> <li><a rel="nofollow" class="external text" href="http://www.ibrc.indiana.edu/ibr/2011/spring/article2.html">The Triple Bottom Line: What Is It and How Does It Work? - Indiana Business Review</a></li> <li><a rel="nofollow" class="external text" href="https://publications.csiro.au/rpr/pub?pid=procite:ef189bac-499a-46db-be4d-b391a3cb05dc">Balancing Act - A Triple Bottom Line Analysis of the Australian Economy</a></li> <li><a rel="nofollow" class="external text" href="http://www.c4cr.org/">Citizens for Corporate Redesign</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220331120908/http://www.c4cr.org/">Archived</a> 2022-03-31 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> (<a href="/wiki/Minnesota" title="Minnesota">Minnesota</a>)</li> <li><a rel="nofollow" class="external text" href="http://www.triplepundit.com/">Triple Pundit - Blog on Triple Bottom Line</a> (<a href="/wiki/United_States" title="United States">United States</a>)</li> <li><a rel="nofollow" class="external text" href="http://www.corporate-responsibility.org/">Corporate Responsibility</a> (<a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom</a>)</li> <li><a rel="nofollow" class="external text" href="https://isa.org.usyd.edu.au/research/tbl.shtml">TBL Accounting without boundaries - Australian corporate and government experiences</a></li></ul> <div class="navbox-styles"><style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist dt,.mw-parser-output .hlist li{margin:0;display:inline}.mw-parser-output .hlist.inline,.mw-parser-output .hlist.inline dl,.mw-parser-output .hlist.inline ol,.mw-parser-output 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Index</a></li> <li><a href="/wiki/Impact_assessment" title="Impact assessment">Impact assessment</a> (<a href="/wiki/Environmental_impact_assessment" title="Environmental impact assessment">environmental</a></li> <li><a href="/wiki/Equality_impact_assessment" title="Equality impact assessment">equality</a></li> <li><a href="/wiki/Social_impact_assessment" title="Social impact assessment">social</a>)</li> <li><a href="/wiki/ISO_26000" title="ISO 26000">ISO 26000</a></li> <li><a href="/wiki/ISO_45001" title="ISO 45001">ISO 45001</a></li> <li><a href="/wiki/Genuine_progress_indicator" title="Genuine progress indicator">Genuine progress indicator</a></li> <li><a href="/wiki/Performance_indicator" title="Performance indicator">Performance indicator</a></li> <li><a href="/wiki/SA8000" title="SA8000">SA8000</a></li> <li><a href="/wiki/Social_return_on_investment" title="Social return on investment">Social return on investment</a></li> <li><a href="/wiki/Whole-life_cost" title="Whole-life cost">Whole-life cost</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Environmental_accounting" title="Environmental accounting">Environmental<br />accounting</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Carbon_accounting" title="Carbon accounting">Carbon accounting</a></li> <li><a href="/wiki/Eco-Management_and_Audit_Scheme" title="Eco-Management and Audit Scheme">Eco-Management and Audit Scheme</a></li> <li><a href="/wiki/Emission_inventory" title="Emission inventory">Emission inventory</a></li> <li><a href="/wiki/Environmental_full-cost_accounting" title="Environmental full-cost accounting">Environmental full-cost accounting</a> / <a href="/wiki/Environmental_conflict" title="Environmental conflict">Environmental conflict</a> / <a href="/wiki/Environmental_impact_assessment" title="Environmental impact assessment">impact assessment</a> / <a href="/wiki/Environmental_management_system" title="Environmental management system">management system</a> / <a href="/wiki/Environmental_profit_and_loss_account" title="Environmental profit and loss account">profit-and-loss account</a></li> <li><a href="/wiki/ISO_14000" class="mw-redirect" title="ISO 14000">ISO 14000</a></li> <li><a href="/wiki/ISO_14031" title="ISO 14031">ISO 14031</a></li> <li><a href="/wiki/Life-cycle_assessment" title="Life-cycle assessment">Life-cycle assessment</a></li> <li><a href="/wiki/Pollutant_release_and_transfer_register" title="Pollutant release and transfer register">Pollutant release and transfer register</a></li> <li><a href="/wiki/Sustainability_accounting" title="Sustainability accounting">Sustainability accounting</a> / <a href="/wiki/Sustainability_measurement" title="Sustainability measurement">measurement</a> / <a href="/wiki/Sustainability_metrics_and_indices" title="Sustainability metrics and indices">metrics and 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