Beruflich Dokumente
Kultur Dokumente
(TBL)
Busi nesses and nonprofi t organi zations have adopted the TBL
sustainabil ity framework to
EVALUATE thei r performance
TRIPLE BOTTOM LINE (TBL)
An accounting framework that i ncorporates 3 di mensions of
performance:
Social
Environmental
Financial
TRIPLE BOTTOM LINE (TBL) DEFINED
TBL di f fers from tradi tional reporti ng frameworks as i t
i ncl udes ECOLOGICAL and SOCIAL MEASURES
TBL di mensi ons are al so commonl y cal led the 3 Ps:
People
Planet
Profits
TRIPLE BOTTOM LINE (TBL) DEFINED
3Ps do not have a common uni t of measure
Cal culating i n terms of an i ndex el i minates the i ncompatible
uni ts i ssue
CALCULATING THE TBL