The Triple Bottom Line The term “triple-bottom-line” or TBL was coined by John Elkington in 1994 and expanded upon in his 1997 book: Cannibals with Forks: the Triple Bottom Line of 21st Century Business. TBL measures organizational and societal success with respect to economic, environmental and social criteria. This loosely translates into the following three categories: People, Planet, and Profit. With the UN’s ratification of the ICLEI’s version of the TBL standard for urban and community accounting in early 2007, TBL is becoming the dominant approach to public sector full cost accounting. In the private sector, a commitment to social responsibility implies a commitment to some form of TBL reporting, distinct from the more limited changes required to deal only with ecological issues. TBL requires that a company's stakeholders, rather than its shareholders be accountable. The Net Giver translates TBL's people, planet, and profit into socially, environmentally, and fiscally responsible community development. In short, we believe that the closer you get to the union of the triple bottom line, the more sustainable your development. Click here to contact us and learn more.