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).

Triple Bottom Line Description *

* The full technique overview will be available soon. Contact us to register your interest in our business management platform, and learn all about Triple Bottom Line.

Business Evidence

Strengths, weaknesses and examples of Triple Bottom Line *

* The business evidence section is for premium members only. Please contact us about accessing the Business Evidence.

Business Application

Implementation, success factors and measures of Triple Bottom Line *

* The business application section is for premium members only. Please contact us about accessing the Business application.

Professional Tools

Triple Bottom Line videos and downloads *

* The professional tools section is for premium members only. Please contact us about accessing the professional tools.

Further Reading

Triple Bottom Line web and print resources *

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.

* The further reading section is for premium members only. Please contact us about accessing the further reading.


Learn more about KnowledgeBrief Manage and how you can equip yourself with the knowledge to succeed on Triple Bottom Line and hundreds of other essential business management techniques

Other members were also interested in...

Related Concept: Resource Smoothing vs Resource Levelling

Resource smoothing and resource levelling are two techniques used in project management to effectively manage resources and ensure project success. While both aim to optimise resource utilisation and balance workloads, they differ in their approaches and outcomes. Let's explore both concepts, their differences, and when to apply each technique.