Triple bottom line

The triple bottom line refers to the financial, social, and environmental results of a business. Each of these results focuses on a different activity – generating a financial return for investors, having a positive impact on people, and having a positive impact on the planet. The intent behind this manner of reporting is to make corporate managers more aware of their responsibilities outside of the more traditional focus on returns to investors. A difficulty with this more comprehensive method of reporting is the difficulty encountered in quantifying results for the last two areas.

Related Courses

Investor Relations Guidebook