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CS Professional · Environmental, Social and Governance (ESG) - Principles and Practice · Integrated Reporting Framework, Global Reporting Initiative Framework and Business Responsibility and Sustainability Reporting

Kaveri Power Ltd's CS explains to the board that the 'triple bottom line' concept, popularised by John Elkington in the 1990s, was an early step in sustainability reporting. Which set of three dimensions does it refer to?

The triple bottom line refers to profit, people and planet, meaning economic, social and environmental performance. Introduced by John Elkington, it broadened corporate reporting beyond financial results and became a foundation for later sustainability and ESG reporting frameworks.

  1. AProfit, people and planetCorrect
  2. BPolicy, procedure and penalty
  3. CPrice, product and promotion
  4. DPlanning, performance and probity

Explanation

Triple bottom line measures performance on economic (profit), social (people) and environmental (planet) dimensions. The other sets are unrelated management or marketing groupings.

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