Triple Bottom Line


The concept describes the notion of 3BL and explores the ‘bottom line’ of the profit and loss, ‘people’ and ‘planet’ accounts. It offers some case evidence on how 3BL has benefited organisations and how firms can implement these principles.

Technique Overview

Triple Bottom Line Definition

Triple bottom line (TBL) is a technique used increasingly in corporate social responsible (CSR) reporting by organisations … and by external stakeholders and third parties to rate an organisation’s performance … [on] measures of environmental, social and economic performance ... [It] determines that businesses have positive impacts on the three P’s: people, profit, and planet" (CIPS: Balancing commercial and sustainability issues purpose).

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Business Evidence

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Examples of Triple Bottom Line *

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Business Application

Triple Bottom Line Implementation *

Success Factors of Triple Bottom Line *

Measures of Triple Bottom Line *

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Professional Tools

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Further Reading

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Triple Bottom Line References (4 of up to 20) *

  • Carroll, A. (1991) The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organisational Stakeholders. Business Horizons, Vol. 34(4), pp. 39-48.
  • CIMA (2005) CIMA Official Terminology. The Chartered Institute of Management Accountants. Oxford: UK.
  • CIPS: Balancing Commercial and Sustainability Issues Purpose: Are These Issues Mutually Exclusive?
  • Cooke, F.L. (2011) Social Responsibility, Sustainability and Diversity of Human Resources. In A.W. Harzing and A. Pinnington (eds.) International Human Resource Management, (3rd. ed.) Sage Publications: London.

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