Triple Bottom Line (TBL)
摘要
The Triple Bottom Line (TBL or 3BL) framework, first introduced by John Elkington in 1994, has profoundly transformed how businesses approach sustainability and evaluate success. Moving beyond the traditional focus on profit, TBL incorporates three interconnected dimensions—social (people), environmental (planet), and economic (profit)—to encourage organizations to consider their broader impact on society and the environment.