Triple bottom line is an accounting framework with three parts: social, environmental and financial. Some organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value. The term was coined by John Elkington in 1994. In traditional business accounting and common usage, the bottom line refers to either the profit or loss, which is usually recorded at the very bottom line on a statement of revenue and expenses. Over the la
https://en.wikipedia.org/wiki/Triple_bottom_line
The top line and the bottom line both refer to different numbers on a company’s income statement. The top line, as you would imagine, is the first line on the statement. This is typically total revenue or gross sales.
https://www.quora.com/What-does-top-line-and-bottom-line-mean
While many people agree with the importance of good social conditions and preservation of the environment, there are also many who disagree with the triple bottom line as the way to enhance these conditions. 1  The following are the reasons why:
https://en.wikipedia.org/wiki/Triple_bottom_line
Triple bottom line is one framework for reporting this material impact. This is distinct from the more limited changes required to deal only with ecological issues. The triple bottom line has also been extended to encompass four pillars, known as the quadruple bottom line (QBL). The fourth pillar denotes a future-oriented approach (future generations, intergenerational equity, etc.).
https://en.wikipedia.org/wiki/Triple_bottom_line
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.
https://en.wikipedia.org/wiki/Triple_bottom_line
Triple bottom line. Graphic describing the three types of bottom lines. Triple bottom line (or otherwise noted as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and financial. Many organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value.
https://en.wikipedia.org/wiki/Triple_bottom_line
The triple bottom line adds two more bottom lines: social and environmental (ecological) concerns. With the ratification of the United Nations and ICLEI TBL standard for urban and community accounting in early 2007, this became the dominant approach to public sector full cost accounting.
https://en.wikipedia.org/wiki/Triple_bottom_line
'Bottom Line' as a financial performance measure, describes how efficient an enterprise has been in controlling its costs. 'Top line', on the other hand, as a financial performance measure, only reports on how effective an enterprise has been in generating sales/revenues.
https://www.quora.com/What-does-top-line-and-bottom-line-mean
If the company was efficient, the bottom line should be positive. In other words, the income is more than the expenses. If the company was inefficient, the bottom line will be negative. Outside of business, it’s a a common phrase to say, “what’s the bottom line?” This just means “cut to the chase” or “arrive at the point.”
https://www.quora.com/What-does-top-line-and-bottom-line-mean
The phrase bottom line has both literal and figurative meanings in business. From a literal accounting perspective, bottom line refers to the net profit that appears on the last line of an income statement.
http://www.ehow.com/about_5033120_definition-bottom-line.html
what is the meaning of bottom line?
Bottom Line as a financial performance measure, describes how efficient an enterprise has been in controlling its costs.