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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". Interest in triple bottom line accounting has been growing in both for-profit, nonprofit and government sectors. Many organizations have adopted the TBL framework to evaluate their performance in a broader context.〔Slaper, Timothy F. and Hall, Tanya J. (2011). ("The Triple Bottom Line: What Is It and How Does It Work?" ) ''Indiana Business Review''. Spring 2011, Volume 86, No. 1.〕 The term was coined by John Elkington in 1994. 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.〕 An example of an organization seeking a triple bottom line would be a social enterprise run as a non-profit, but earning income by offering opportunities for handicapped people who have been labelled "unemployable", to earn a living recycling. The organization earns a profit, which is controlled by a volunteer Board, and ploughed back into the community. The social benefit is the meaningful employment of disadvantaged citizens, and the reduction in the society's welfare or disability costs. The environmental benefit comes from the recycling accomplished. In the private sector, a commitment to CSR implies a commitment to transparent reporting about the business' material impact for good on the environment and people. Triple bottom line is one framework for reporting this material impact. This is distinct from the more limited changes required to deal only with ecological issues. The triple bottom line has also been extended to encompass four pillars, known as the quadruple bottom line (QBL). The fourth pillar denotes a future-oriented approach (future generations, intergenerational equity, etc.). It is a long-term outlook that sets sustainable development and sustainability concerns apart from previous social, environmental, and economic considerations.〔(SURF Framework for a Sustainable Economy )'' Marilyn Waite'', November 2013.〕 According to Slaper and Hall (2011) The challenges of putting the TBL into practice relate to the measurement of social and ecological categories: Finding applicable data and determining how a project or policy contributes to sustainability. Despite this, the TBL framework enables organizations to take a longer-term perspective and thus evaluate the future consequences of decisions.〔 ==Definition== Sustainable development was defined by the Brundtland Commission of the United Nations in 1987. Triple bottom line (TBL) accounting expands the traditional reporting framework to take into account social and environmental performance in addition to financial performance. In 1981, Freer Spreckley first articulated the triple bottom line in a publication called 'Social Audit - A Management Tool for Co-operative Working'.〔Freer Spreckley 1981 (Social Audit - A Management Tool for Co-operative Working )〕 In this work, he argued that enterprises should measure and report on social, environmental and financial performance. The phrase "triple bottom line" was articulated more fully by John Elkington in his 1997 book ''Cannibals with Forks: the Triple Bottom Line of 21st Century Business.''〔〔Brown, D., J. Dillard and R.S. Marshall. (2006) ("Triple Bottom Line: A business metaphor for a social construct." ) Portland State University, School of Business Administration. Retrieved on: 2007-07-18.〕 A ''Triple Bottom Line Investing'' group advocating and publicizing these principles was founded in 1998 by Robert J. Rubinstein. For reporting their efforts companies may demonstrate their commitment to Corporate social responsibility (CSR) through the following: *Top-level involvement (CEO, Board of Directors) *Policy Investments *Programs *Signatories to voluntary standards *Principles (UN Global Compact-Ceres Principles) *Reporting (Global Reporting Initiative) The concept of TBL demands that a company's responsibility lies with stakeholders rather than shareholders. In this case, "stakeholders" refers to anyone who is influenced, either directly or indirectly, by the actions of the firm. According to the stakeholder theory, the business entity should be used as a vehicle for coordinating stakeholder interests, instead of maximizing shareholder (owner) profit. A growing number of financial institutions incorporate a triple bottom line approach in their work. It is at the core of the business of banks in the Global Alliance for Banking on Values, for example. The Detroit-based Avalon International Breads interprets the triple bottom line as consisting of "Earth", "Community", and "Employees". 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「Triple bottom line」の詳細全文を読む スポンサード リンク
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