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CS Professional · CSR and Social Governance · CSR and Sustainable Development Goals

Anand Ltd. reports its financial results, environmental impact and social impact together, measuring performance as 'people, planet and profit'. Which concept is it applying, and who coined the term?

The company is applying the triple bottom line, coined by John Elkington. It measures performance across social (people), environmental (planet) and economic (profit) dimensions, rather than financial results alone, which distinguishes it from Carroll's pyramid, shared value or Gandhian trusteeship.

  1. ACarroll's pyramid, coined by Archie Carroll
  2. BShared value, coined by Porter and Kramer
  3. CTriple bottom line, coined by John ElkingtonCorrect
  4. DTrusteeship, coined by Mahatma Gandhi

Explanation

People, planet and profit are the three bottoms of the triple bottom line, a term coined by John Elkington in 1994. Shared value is about creating economic value by addressing social needs, and trusteeship is a Gandhian idea of holding wealth for society.

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