Triple Bottom Line the Future Development Direction of Enterprises

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1、Triple Bottom Line the Future Development Direction of Enterprises【Abstract】According to the principle of the Triple Bottom Line, the enterprises not only need to fulfill the economic responsibility, but also need to fulfill the environmental responsibility and social responsibility. The article dis

2、cusses the significant role played by the Triple Bottom Line (TBL) strategy and the execution of sustainability in achieving success by business enterprises. 【Key words】sustainability; Triple Bottom Line; social responsibility; environmental responsibility; economic responsibility Sustainability has

3、 been an often mentioned goal of businesses in the past decade, yet measuring the degree to which an organization is being sustainable or pursuing sustainable growth can be difficult. In traditional business accounting and common usage, the “bottom line” refers to either the “profit” or “loss”, whic

4、h is usually recorded at the very bottom line on a statement of revenue and expenses. Over the last 50 years, environmentalists and social justice advocates have struggled to bring a broader definition of bottom line into public consciousness by introducing full cost accounting. Whereas traditional

5、financial models are based primarily on profit, Triple Bottom Line is a set of ideas that balances profit with positive social conditions and the preservation of the environment. Many organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greate

6、r business value. Concept of Triple Bottom Line The triple bottom line (TBL or 3BL) is a phrase credited to John Elkington, author and founder of the consultancy firm Sustainability. He developed the term in 1994, and it became more widely known in 1998 with his popular book Cannibals with Forks: th

7、e Triple Bottom Line of 21st Century Business. Basically, the term expresses a way to measure companies by more than their ability to be profitable. Instead it measures performance of a company be evaluating its social, environmental and economic success. It encourages companies to not just endeavor

8、 to make money but also to be concerned about what kind of position they hold in the world, and what kind of environmental stewards they become. This differs from traditional reporting frameworks as it includes ecological (or environmental) and social measures that can be difficult to assign appropr

9、iate means of measurement. The TBL dimensions are also commonly called the three Ps: people, planet and profits. It stands for: People This term refers to the interests of employees, customers, suppliers, shareholders and the local community. For instance, a business can support and interact with th

10、e local community via apprenticeships, sponsorship or donations. An enterprise dedicated to the triple bottom line seeks to provide benefit to many communities and not to exploit or endanger any group of them. A TBL business also typically seeks to “give back” by contributing to the strength and gro

11、wth of its community with such things as health care and education. Planet This term refers to the direct and indirect impacts a business has on the environment. This includes factors such as: waste disposal, land use, the impact on flora and fauna, resource and material usage, recycling, carbon off

12、sets, reuse of materials, and the amount and type of energy consumed. A TBL business will strive to minimize its environmental impact. A TBL company endeavors to benefit the natural order as much as possible or at least do no harm and minimise environmental impact. A TBL endeavour reduces its ecolog

13、ical footprint by, among other things, carefully managing its consumption of energy and non-renewables and reducing manufacturing waste as well as rendering waste less toxic before disposing of it in a safe and legal manner. “Cradle to grave” is uppermost in the thoughts of TBL manufacturing busines

14、ses, which typically conduct a life cycle assessment of products to determine what the true environmental cost is from the growth and harvesting of raw materials to manufacture to distribution to eventual disposal by the end user. Profit This term balances commercial viability with the principles of

15、 People and Planet. It is not limited to the traditional definition of profit but takes a broader view of how the business contributes to the greater economic environment. For example, a TBL business might include in its annual report information about money invested in research and development, or

16、money invested in establishing a parental leave program for staff. “Profit” is the economic value created by the organization after deducting the cost of all inputs, including the cost of the capital tied up. It therefore differs from traditional accounting definitions of profit. In the original concept, within a sustainability framework, the “profit” aspect needs to be seen as the real economic benefit enjoyed by the host society. It is the real economic impact the

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