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

Harvard Business Review

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.” But the TBL wasn’t designed to be just an accounting tool. Looking back, it is clear that the advent of the TBL proved to be a branching point.

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