how is tbl different from the financial bottom line 
including social human and environmental capital along with a company s financial capital makes it possible to get a more accurate picture of a company s impact on society while a company s financial line is helpful in knowing the profitability of the company a company s triple bottom line is used to evaluate non financial philanthrophic performance who came up with the triple bottom line the triple bottom line was conceived by entrepreneur and business writer john elkington in 1994 while at the think tank sustainability and it was later incorporated into the oil company shell s first sustainability report in 1997 10 as interest in sustainable investing has grown the need for a transparent and consistent measurement framework led to the creation of the non profit sustainability accounting standards board sasb 