<P> The triple bottom line ( or otherwise noted as TBL or 3BL ) is an accounting framework with three parts : social , environmental ( or ecological ) and financial . Some organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value . Business writer John Elkington claims to have coined the phrase in 1994 . </P>
<P> The triple bottom line ( or otherwise noted as TBL or 3BL ) is an accounting framework with three parts : social , environmental ( or ecological ) and financial . Some organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value . Business writer John Elkington claims to have coined the phrase in 1994 . </P>
who came up with the triple bottom line
who came up with the triple bottom line
John Elkington
John Elkington