idea was to encourage businesses to manage the wider economic, social and environmental impacts of their operations, but its practical use as an accounting tool has now undermined its value. More precisely, he explains "It [Triple Bottom Line] was supposed to provoke deeper thinking about capitalism and its future, but many early adopters understood the concept as a balancing act, adopting a trade-off mentality. [...] Such experimentation [de la TBL] is clearly vital — and typically sparks a proliferation of potential solutions. But the bewildering range of options now on offer can provide business with an alibi for inaction. Worse, we have conspicuously failed to benchmark progress across these options, on the basis of their real-world impact and performance". In short, the criticisms can be summarised as: attempting to divert the attention of regulators and deflating pressure for regulatory change; seeking to persuade critics, such as non-government organisations, that they are both well-intentioned and have changed their ways; seeking to expand market share at the expense of those rivals not involved in greenwashing; this is especially attractive if little or no additional expenditure is required to change performance; alternatively, a company can engage in greenwashing in an attempt to narrow the perceived 'green' advantage of a rival; reducing staff turnover and making it easier to attract staff in the first place; making the company seem attractive for potential investors, especially those interested in ethical investment or socially responsive investment; inability to add up the three accounts unless tools such as cost-benefit analysis or eco-efficiency (weak sustainability performance) are added to put social and environmental externalities in monetary terms. In response to these limitations, the concept of the "Triple Depreciation Line" (also called "CARE - Comprehensive Accounting in Respect of Ecology - model") has been proposed Legislation A focus on people, planet and profit has led to legislation changes around the world, often through social enterprise or social investment or through the introduction of a new legal form, the Community Interest Company. In the United States, the BCorp movement has been part of a call for legislation change to allow and encourage a focus on social and environmental impact, with BCorp a legal form for a company focused on "stakeholders, not just shareholders". In Western Australia, the triple bottom line was adopted as a part of the State Sustainability Strategy, and accepted by the Government of Western Australia but its status