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 increasingly used in corporate social responsibility (CSR) reporting by organisations, and by external stakeholders and third parties to rate an organisation’s performance based on measures of environmental, social and economic impact. It determines that businesses should have positive effects on the three Ps: people, profit, and planet (CIPS: Balancing commercial and sustainability issues purpose).
Triple Bottom Line Description *
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Business Evidence
Strengths, weaknesses and examples of Triple Bottom Line *
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Business Application
Implementation, success factors and measures of Triple Bottom Line *
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Professional Tools
Triple Bottom Line videos and downloads *
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Further Reading
Triple Bottom Line web and print resources *
Triple Bottom Line references (4 of up to 20) *
- Bass, B.M. and Avolio, B.J. (1994) Improving organizational effectiveness through transformational leadership. Thousand Oaks, CA: SAGE Publications.
- Carroll, A. (1991) The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organisational Stakeholders. Business Horizons, Vol. 34(4), pp. 39-48.
- Cascade (2022) Patagonia Strategy Study. Cascade. Available at: https://www.cascade.app/studies/patagonia-strategy-study (Accessed: 23 July 2025).
- CIMA (2005) CIMA Official Terminology. The Chartered Institute of Management Accountants. Oxford: UK.
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