25 Years Ago I Coined the Phrase ?Triple Bottom Line.? Here?s Why It?s Time to Rethink It.

Harvard Business

As the magazine explained, the approach, “aims to measure the financial, social and environmental performance of the corporation over a period of time. Only a company that produces a TBL is taking account of the full cost involved in doing business.” This idea infused platforms like the Global Reporting Initiative (GRI) and Dow Jones Sustainability Indexes (DJSI), influencing corporate accounting, stakeholder engagement and, increasingly, strategy.

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