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• Triple_bottom_line abstract "Triple bottom line (abbreviated as TBL or 3BL) incorporates the notion of sustainability into business decisions. The TBL is an accounting framework with three dimensions: social, environmental (or ecological) and financial. The TBL dimensions are also commonly called the three Ps: people, planet and profits and are referred to as the "three pillars of sustainability." Interest in triple bottom line accounting has been growing in both for-profit, nonprofit and government sectors. Many organizations have adopted the TBL framework to evaluate their performance in a broader context.In traditional business accounting and common usage, the "bottom line” 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 social justice advocates have struggled to bring a broader definition of "bottom line" into public consciousness, by introducing full cost accounting. For example, if a corporation shows a monetary profit, but their asbestos mine causes thousands of deaths from asbestosis, and their copper mine pollutes a river, and the government ends up spending taxpayer money on health care and river clean-up, how do we perform a full societal cost benefit analysis? The triple bottom line adds two more "bottom lines”: social and environmental (ecological) concerns. With the ratification of the United Nations and ICLEI TBL standard for urban and community accounting in early 2007, this became the dominant approach to public sector full cost accounting. Similar UN standards apply to natural capital and human capital measurement to assist in measurements required by TBL, e.g. the EcoBudget standard for reporting ecological footprint.An example of an organization seeking a triple bottom line would be a social enterprise run as a non-profit, but earning income by offering opportunities for handicapped people who have been labelled "unemployable", to earn a living recycling. The organization earns a profit, which is controlled by a volunteer Board, and ploughed 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 private sector, a commitment to corporate social responsibility (CSR) implies a commitment to some form of TBL reporting. 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, intergenerational equity, etc.). It is a long-term outlook that sets sustainable development and sustainability concerns a part from previous social, environmental, and economic considerations.According to Slaper and Hall (2011) The challenges of putting the TBL into practice relate to the measurement of social and ecological categories: Finding applicable data and determining how a project or policy contributes to sustainability. Despite this, the TBL framework enables organizations to take a longer-term perspective and thus evaluate the future consequences of decisions.".
• Triple_bottom_line thumbnail Triple_Bottom_Line_graphic.jpg?width=300.
• Triple_bottom_line wikiPageExternalLink www.c4cr.org.
• Triple_bottom_line wikiPageExternalLink 18663.
• Triple_bottom_line wikiPageExternalLink www.corporate-responsibility.org.
• Triple_bottom_line wikiPageExternalLink article2.html.
• Triple_bottom_line wikiPageExternalLink balance.shtml.
• Triple_bottom_line wikiPageExternalLink tbl.shtml.
• Triple_bottom_line wikiPageExternalLink Social%20Audit%20-%20A%20Management%20Tool.pdf.
• Triple_bottom_line wikiPageExternalLink www.triplepundit.com.
• Triple_bottom_line wikiPageExternalLink explainer-what-is-the-triple-bottom-line-22798.
• Triple_bottom_line wikiPageID "316929".
• Triple_bottom_line wikiPageRevisionID "604808885".
• Triple_bottom_line date "April 2013".
• Triple_bottom_line failed "y".
• Triple_bottom_line hasPhotoCollection Triple_bottom_line.
• Triple_bottom_line subject Category:Accountability.
• Triple_bottom_line subject Category:Accounting_terminology.
• Triple_bottom_line subject Category:Business_ethics.
• Triple_bottom_line subject Category:Sustainability.
• Triple_bottom_line subject Category:Welfare_economics.
• Triple_bottom_line comment "Triple bottom line (abbreviated as TBL or 3BL) incorporates the notion of sustainability into business decisions. The TBL is an accounting framework with three dimensions: social, environmental (or ecological) and financial. The TBL dimensions are also commonly called the three Ps: people, planet and profits and are referred to as the "three pillars of sustainability." Interest in triple bottom line accounting has been growing in both for-profit, nonprofit and government sectors.".
• Triple_bottom_line label "Drei-Säulen-Modell (Nachhaltigkeit)".
• Triple_bottom_line label "People Planet Profit".
• Triple_bottom_line label "Triple bottom line".
• Triple_bottom_line label "Triple bottom line".
• Triple_bottom_line label "Triple resultado".
• Triple_bottom_line label "Tripé da sustentabilidade".
• Triple_bottom_line sameAs Trojí_zodpovědnost.
• Triple_bottom_line sameAs Drei-Säulen-Modell_(Nachhaltigkeit).
• Triple_bottom_line sameAs Triple_resultado.
• Triple_bottom_line sameAs Triple_bottom_line.
• Triple_bottom_line sameAs People_Planet_Profit.
• Triple_bottom_line sameAs Tripé_da_sustentabilidade.
• Triple_bottom_line sameAs m.01tz97.
• Triple_bottom_line sameAs Q1252862.
• Triple_bottom_line sameAs Q1252862.
• Triple_bottom_line wasDerivedFrom Triple_bottom_line?oldid=604808885.
• Triple_bottom_line depiction Triple_Bottom_Line_graphic.jpg.
• Triple_bottom_line isPrimaryTopicOf Triple_bottom_line.