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

Harvard Business Review

Management concepts, by contrast, operate in poorly regulated environments where failures are often brushed under boardroom or faculty carpets. But the TBL wasn’t designed to be just an accounting tool. If an industrial product like a car fails the manufacturer pulls it back, tests it and, if necessary, re-equips it.

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