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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Fourth Bottom Line ： ウィキペディア英語版 Fourth Bottom Line Fourth Bottom Line is a concept extended from the Triple bottom line; instead of simply focusing on the 3 Ps: people, planet and profit, this concept involves extending to a fourth factor which not only has motivation for a business but also transcends to a humanistic value and beyond by factoring in terms such as "spirituality",〔〔 "ethics", "purpose",〔 "culture", "compassion". ==Triple Bottom Line== In traditional business accounting and common usage, the "bottom line" refers to either the "profit" or "loss", which 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. For example, if a corporation shows a monetary profit, but their asbestos mine causes thousands of deaths from asbestosis, and their copper mine pollutes a river, and the government ends up spending taxpayer money on health care and river clean-up, how do we perform a full societal cost benefit analysis? The triple bottom line adds two more "bottom lines”: social and environmental (ecological) concerns.〔(Sustainability – From Principle To Practice ) ''Goethe-Institut'', March 2008.〕 With the ratification of the United Nations and ICLEI TBL standard for urban and community accounting in early 2007,〔(Enhancing the role of industry through for example, private-public partnerships ), May 2011. United Nations Environment Programme〕 this became the dominant approach to public sector full cost accounting. Similar UN standards apply to natural capital and human capital measurement to assist in measurements required by TBL, e.g. the EcoBudget standard for reporting ecological footprint. The TBL seems to be fairly widespread in South African media, as found in a 1990-2008 study of worldwide national newspapers.〔What the Papers Say: Trends in Sustainability'' Ralf Barkemeyer et al'', Spring 2009, Greenleaf Publishing.〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Fourth Bottom Line」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.