the triple bottom line concept, students and practitioners have sought greater detail in how the pillars can be evaluated. The people concept for example can be viewed in three dimensions – organisational needs, individual needs, and community issues. Equally, profit is a function of both a healthy sales stream, which needs a high focus on customer service, coupled with the adoption of a strategy to develop new customers to replace those that die away. And planet can be divided into a multitude of subdivisions, although reduce, reuse and recycle is a succinct way of steering through this division. The initial understanding is now supplanted by thinking BEYOND TBL. The above examples give good reason why. Added to the TBL concept of Economics Ethics and Environment is the idea of thinking of the Environment as a Mantel that the other pillars hold up, and add to Economics and Ethics, the notions of Energy, and Health or the 4 E's. Supporting arguments The following business-based arguments support the concept of TBL: Reaching untapped market potential: TBL companies can find financially profitable niches which were missed when money alone was the driving factor. Examples include: Adding ecotourism or geotourism to an already rich tourism market such as the Dominican Republic Developing profitable methods to assist existing NGOs with their missions such as fundraising, reaching clients, or creating networking opportunities with multiple NGOs Providing products or services which benefit underserved populations and/or the environment which are also financially profitable. Adapting to new business sectors: While the number of social enterprises is growing, and with the entry of the B Corp movement, there is more demand from consumers and investors for an accounting for social and environmental impact. For example, Fair Trade and Ethical Trade companies require ethical and sustainable practices from all of their suppliers and service providers. Fiscal policy of governments usually claims to be concerned with identifying social and natural deficits on a less formal basis. However, such choices may be guided more by ideology than by economics. The primary benefit of embedding one approach to measurement of these deficits would be first to direct monetary policy to reduce them, and eventually achieve a global monetary reform by which they could be systematically and globally reduced in some uniform way. The argument is that the Earth's carrying capacity is at risk, and that in order to avoid catastrophic breakdown of climate or