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Balanced Value Impact Model

Triple Bottom Line

The triple bottom line (abbreviated as TBL or 3BL, and also known as people, planet, profit) captures an expanded spectrum of values and criteria for measuring organisational (and societal) success: economic, ecological, and social. It has been used extensively by the United Nations as a standard for public sector full cost accounting and measures of human capital.

According to TBL theory, companies should be working simultaneously on these three bottom lines:

Profit: The traditional measure of corporate profit—the profit and loss account.
People: Measures how socially responsible an organisation has been throughout its operations.
The Planet: Measures how environmentally responsible a corporation has been.

By considering these interlocking factors, triple-bottom-line reporting can support a corporation's sustainability and social responsibility goals.

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