ACCA Applied Knowledge · Business and Technology · Environmental and sustainability factors
Which of the following correctly lists the three elements of the triple bottom line framework?
The triple bottom line consists of profit, people and planet. It asks organisations to measure and report economic results, social impact on employees and communities, and environmental impact, rather than judging success only by financial profit.
- AProfit, people and planetCorrect
- BProfit, productivity and policy
- CPeople, process and price
- DPlanet, performance and proprietorship
Explanation
The triple bottom line, associated with John Elkington, widens reporting beyond financial results to include social performance (people) and environmental performance (planet) alongside economic performance (profit). The other options use terms that are not part of the framework.
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