A keynote: triple bottom line investing
by Robert Rubinstein
International Journal of Business Performance Management (IJBPM), Vol. 5, No. 2/3, 2003

Abstract: Triple Bottom Line Investing (TBL) and Corporate Sustainability (CS) have become the buzzwords of discussion amongst the business community. The phase we are in today is still exploratory, research-based with community acceptance of reputation and perhaps financial risk. A shift in corporate business activities towards full sustainability is not yet occurring – but it will. Practising TBL is the most significant progression to impact upon contemporary business. What are the concepts of TBL or CS? There are countless definitions, but three popular ones, which meet both societal and business requirements, are: people plus planet plus profit (Social Equity) (Environmental Quality) (Economic Prosperity). CS adds both social and/or environmental value to external stakeholders, whilst increasing value to shareholders, and CS or TBL relates to the following question: While maintaining profitability, do your products or services worsen social and environmental balance, maintain social and environmental balance, or improve social and environmental balance?

Online publication date: Thu, 07-Aug-2003

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