of unified accounts, or unit of account, for these deficits. To address financial bottom line profitability concerns, some argue that focusing on the TBL will indeed increase profit for the shareholders in the long run. In practice, John Mackey, CEO of Whole Foods, uses Whole Foods's Community Giving Days as an example. On days when Whole Foods donates 5% of their sales to charity, this action benefits the community, creates goodwill with customers, and energizes employees—which may lead to increased, sustainable profitability in the long-run. Furthermore, planning a sustainability strategy with the triple bottom line in mind could save companies a lot of money if a disaster were to strike. For example, when BP spilled "two hundred million gallons of oil in the Gulf of Mexico", it cost the company "billions". This company focused mostly on the financial and economic costs of this disaster, instead of the company’s environmental bottom line, furthering damage to the company and its reputation. Criticism While many people agree with the importance of good social conditions and preservation of the environment, there are also many who disagree with the triple bottom line as the way to enhance these conditions. The following are the reasons why: Reductive method: Concurrently the environment comes to be treated as an externality or background feature, an externality that tends not to have the human dimension build into its definition. Thus, in many writings, even in those critical of the triple-bottom-line approach, the social becomes a congeries of miscellaneous considerations left over from the other two prime categories. Alternative approaches, such as Circles of Sustainability, that treat the economic as a social domain, alongside and in relation to the ecological, the political and the cultural are now being considered as more appropriate for understanding institutions, cities and regions. Inertia: The difficulty of achieving global agreement on simultaneous policy may render such measures at best advisory, and thus unenforceable. For example, people may be unwilling to undergo a depression or even sustained recession to replenish lost ecosystems. Application: According to Fred Robins' The Challenge of TBL: A Responsibility to Whom? one of the major weaknesses of the TBL framework is its ability to be applied in the practical world. Equating ecology with environment: TBL is seen to be disregarding ecological sustainability with environmental effects, where in reality both economic and social viability is dependent on environmental well-being. While greenwashing is not new,