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. To this end, if we reverse engineer today’s sustainability agenda, it is clear that a powerful element of its genetic code has been the Triple Bottom Line (variously rendered as TBL or 3PL). Only a company that produces a TBL is taking account of the full cost involved in doing business.” David Aubrey/Getty Images.

TBL 13