Triple Bottom Line

Rupali
Sengar

Triple bottom line (abbreviated as TBL or 3BL) is

an accounting framework with three parts :
social, environmental (or ecological) and
financial.
These three divisions are also called the three Ps :
people, planet and profit, or the "three pillars of
sustainability".

PEOPLE
" P E O P L E " P E RTA I N S T O FA I R A N D
B E N E F I C I A L B U S I N E S S P RAC T I C E S T O WA R D
L A BO U R A N D T H E C O M M U N I T Y A N D R E GI O N
I N W H I C H A C OR P ORAT I ON C ON DU C T S I T S
B U S I N E S S . A T B L C O M PA N Y C O N C E I V E S A
R E C I P R O C A L S OC I A L S T R U C T U R E I N W H I C H
T H E W E L L-B E I N G O F C OR P ORAT E , L A BOU R
A N D O T H E R STAKEHOLDER I N T E R E S T S
A R E I N T E R D E P E N D E N T.

PLANET
" P L A N E T " ( N AT U RA L C A P I TA L) R E F E R S T O
S U S TA I N A B L E E N V I R O N M E N TA L P RAC T I C E S .
A T B L C O M PA N Y E N D E AVO R S T O B E N E FI T
T H E N AT U RA L OR DE R A S M U C H A S
P O S S I B L E O R AT T H E LE A S T D O N O H A R M
A N D M I N I M I Z E E N V I R ON M E N TA L I M PAC T.

REDUCE, REUSE & RECYCLE

PROFIT
"P R OF IT " I S T H E E C ON O M I C VA LU E C R E AT E D
BY T H E O R G A N I Z AT I ON A FT E R D E D U C T I N G
T H E C O S T O F A LL I N P U T S , I N C LU D I N G T H E
C O S T O F T H E C A P I TA L T I E D U P. I T T H E R E F OR E
D I F F E R S F R O M T RA D I T I ON A L AC C O U N T I N G
D E F I N I T I O N S OF P R O F I T.
THE "PROFIT" ASPECT NEEDS TO BE SEEN AS
T H E R E A L E C ON O M I C B E N E F I T E N J OY E D BY
T H E H O S T S O C I E T Y. I T I S T H E R E A L E C ON O M I C
I M PAC T T H E O R G A N I Z AT I ON H A S ON I T S
ECONOMIC ENVIRONMENT .

Example:M A N U FAC T U R I N G E N V I R ON M E N T F R I E N DLY

P R O D U C T S F O R T H E B E TT E R O F P L A N E T
A N D P E O P L E W O U LD LI K E T O B U Y I T A S
T H E Y W E R E OF N O H A R M A FT E RWA R DS
P R O F I T R I S E S A S P E OP L E W OU L D I N T E N T T O
B U Y T H OS E P R O DU C T S M O R E .

Thank
You