HOME
*



picture info

Triple-bottom-line
The triple bottom line (or otherwise noted as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and economic. Some organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value.Slaper, Timothy F. and Hall, Tanya J. (2011)"The Triple Bottom Line: What Is It and How Does It Work?"''Indiana Business Review''. Spring 2011, Volume 86, No. 1. Business writer John Elkington claims to have coined the phrase in 1994. Background 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 last 50 years, environmentalists and social justice advocates have struggled to bring a broader definition of bottom line into public consciousness by introducing full cost accounting. For example, if a corporation shows a monetary profit, but t ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  




John Elkington (business Author)
John Elkington (born 23 June 1949) is an author, advisor and serial entrepreneur. He is an authority on corporate responsibility and sustainable development. He has written and co-authored 20 books, including the ''Green Consumer Guide'', ''Cannibals with Forks: The Triple Bottom Line of 21st Century Business'', ''The Power of Unreasonable People: How Social Entrepreneurs Create Markets That Change the World'', and ''The Breakthrough Challenge: 10 Ways to Connect Tomorrow's Profits with Tomorrow's Bottom Line.'' He is a founding partner and chairman & chief pollinator at Volans; co-founder and honorary chairman of SustainAbility; honorary chairman of Environmental Data Services (ENDS, 1978); senior advisor to the Business & Human Rights Resource Centre; member of the World Wildlife Fund (WWF) Council of Ambassadors; visiting professor at Cranfield University School of Management, Imperial College and University College London (UCL). He is a member of over 20 boards and advi ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


picture info

Sustainability
Specific definitions of sustainability are difficult to agree on and have varied in the literature and over time. The concept of sustainability can be used to guide decisions at the global, national, and individual levels (e.g. sustainable living). Sustainability is commonly described as having three dimensions (also called pillars): environmental, economic, and social. Many publications state that the environmental dimension (also called "planetary integrity" or "ecological integrity") is the most important, and, in everyday usage, "sustainability" is often focused on countering major environmental problems, such as climate change, loss of biodiversity, loss of ecosystem services, land degradation, and air and water pollution. Humanity is now exceeding several "planetary boundaries". A closely related concept is that of sustainable development, and the terms are often used synonymously. However, UNESCO distinguishes the two thus: "''Sustainability'' is often thought of as a lon ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


picture info

Corporate Social Responsibility
Corporate social responsibility (CSR) is a form of international private business self-regulation which aims to contribute to societal goals of a philanthropic, activist, or charitable nature by engaging in or supporting volunteering or ethically oriented practices. While once it was possible to describe CSR as an internal organizational policy or a corporate ethic strategy, that time has passed as various national and international laws have been developed. Various organizations have used their authority to push it beyond individual or even industry-wide initiatives. In contrast, it has been considered a form of corporate self-regulation for some time, over the last decade or so it has moved considerably from voluntary decisions at the level of individual organizations to mandatory schemes at regional, national, and international levels. Moreover, scholars and firms are using the term "creating shared value", an extension of corporate social responsibility, to explain ways of d ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


Triple Bottom Line Graphic
Triple is used in several contexts to mean "threefold" or a "Treble (other), treble": Sports * Triple (baseball), a three-base hit * A basketball three-point field goal * A figure skating jump with three rotations * In bowling terms, three strikes in a row * In cycling, a crankset with three chainrings Places * Triple Islands, an uninhabited island group in Nunavut, Canada * Triple Island, British Columbia, Canada * Triple Falls (other), four waterfalls in the United States & Canada * Triple Glaciers, in Grand Teton National Park, Wyoming * Triple Crossing, Richmond, Virginia, believed to be the only place in North America where three Class I railroads cross * Triple Bridge, a stone arch bridge in Ljubljana, Slovenia Transportation * Kawasaki triple, a Japanese motorcycle produced between 1969 and 1980 * Triumph Triple, a motorcycle engine from Triumph Motorcycles Ltd * A straight-three engine * A semi-truck with three trailers Science and technology * Triple ( ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


picture info

Ecological Footprint
The ecological footprint is a method promoted by the Global Footprint Network to measure human demand on natural capital, i.e. the quantity of nature it takes to support people or an economy. It tracks this demand through an ecological accounting system. The accounts contrast the biologically productive area people use for their consumption to the biologically productive area available within a region or the world (biocapacity, the productive area that can regenerate what people demand from nature). In short, it is a measure of human impact on the environment. Footprint and biocapacity can be compared at the individual, regional, national or global scale. Both footprint and biocapacity change every year with number of people, per person consumption, efficiency of production, and productivity of ecosystems. At a global scale, footprint assessments show how big humanity's demand is compared to what Earth can renew. Global Footprint Network estimates that, as of 2014, humanity has ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


picture info

Stanisław Jerzy Lec
Stanisław Jerzy Lec (; 6 March 1909 – 7 May 1966), born Baron Stanisław Jerzy de Tusch-Letz, was a Poles, Polish aphorism, aphorist and poetry, poet. Often mentioned among the greatest writers of Military occupations by the Soviet Union, post-war Poland, he was one of the most influential aphorists of the 20th century, known for lyric poetry and Skepticism, skeptical philosophical-moral aphorisms, often with a political subtext. Biography Son of the Baron Benon de Tusch-Letz and Adela Safrin, he was born on 6 March 1909 in Lviv, Lwów (then Lemberg, Austro-Hungarian Empire, now Lviv) to a Jewish nobilitation, nobilitated family.Stanisław Jerzy Lec" (in English) on the Wirtualny Sztetl porta(read online). The family moved to Vienna at the onset of World War I, First World War, and Lec received his early education there. After the war the family returned to Lwów in the Second Polish Republic. Lec attended the Lemberg Evangelical School. In 1927 he matriculated at Lwów's Unive ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


Social Enterprise
A social enterprise is an organization that applies commercial strategies to maximize improvements in financial, social and environmental well-being. This may include maximizing social impact alongside profits for co-owners. Social enterprises can be structured as a business, a partnership profit (economics), for-profit or Nonprofit organization, non-profit, and may take the form (depending on in which country the entity exists and the legal forms available) of a co-operative, mutual organization, a disregarded entity, a social business, a benefit corporation, a community interest company, a company limited by guarantee or a charity organisation. They can also take more conventional structures. Social enterprises have business, environmental and social goals. As a result, their social goals are embedded in their objective, which differentiates them from other organisations and companies. A social enterprise's main purpose is to promote, encourage, and make social change.J., Lane, ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


picture info

Brundtland Commission
The Brundtland Commission, formerly the World Commission on Environment and Development, was a sub-organization of the United Nations (UN) that aimed to unite countries in pursuit of sustainable development. It was founded in 1983 when Javier Pérez de Cuéllar, the Secretary-General of the United Nations, appointed Gro Harlem Brundtland, former Prime Minister of Norway, as chairperson of the commission. Brundtland was chosen due to her strong background in the sciences and public health. The Brundtland Commission officially dissolved in 1987 after releasing ''Our Common Future'', also known as the ''Brundtland Report''. The document popularized the term "sustainable development" and won the Grawemeyer Award in 1991. In 1988, the Center for Our Common Future replaced the commission. History Before Brundtland Ten years after the 1972 United Nations Conference on the Human Environment, a number of global environmental challenges had not been adequately addressed. During the 1980 ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


picture info

Sustainable Development
Sustainable development is an organizing principle for meeting human development goals while also sustaining the ability of natural systems to provide the natural resources and ecosystem services on which the economy and society depend. The desired result is a state of society where living conditions and resources are used to continue to meet human needs without undermining the integrity and stability of the natural system. Sustainable development was defined in the 1987 Brundtland Report as "Development that meets the needs of the present generation without compromising the ability of future generations to meet their own needs".United Nations General Assembly (1987''Report of the World Commission on Environment and Development: Our Common Future'' Transmitted to the General Assembly as an Annex to document A/42/427 – Development and International Co-operation: Environment. As the concept of sustainable development developed, it has shifted its focus more towards the economic ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


picture info

Sustainable Development
Sustainable development is an organizing principle for meeting human development goals while also sustaining the ability of natural systems to provide the natural resources and ecosystem services on which the economy and society depend. The desired result is a state of society where living conditions and resources are used to continue to meet human needs without undermining the integrity and stability of the natural system. Sustainable development was defined in the 1987 Brundtland Report as "Development that meets the needs of the present generation without compromising the ability of future generations to meet their own needs".United Nations General Assembly (1987''Report of the World Commission on Environment and Development: Our Common Future'' Transmitted to the General Assembly as an Annex to document A/42/427 – Development and International Co-operation: Environment. As the concept of sustainable development developed, it has shifted its focus more towards the economic ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


picture info

Intergenerational Equity
Intergenerational equity in economic, psychological, and sociological contexts, is the idea of fairness or justice between generations. The concept can be applied to fairness in dynamics between children, youth, adults, and seniors. It can also be applied to fairness between generations currently living and future generations. Conversations about intergenerational equity occur across several fields. It is often discussed in public economics, especially with regard to transition economics, social policy, and government budget-making. Many cite the growing U.S. national debt as an example of intergenerational inequity, as future generations will shoulder the consequences. Intergenerational equity is also explored in environmental concerns, including sustainable development, and climate change. The continued depletion of natural resources that has occurred in the past century will likely be a significant burden for future generations. Intergenerational equity is also discusse ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]  


picture info

Human Impact On The Environment
Human impact on the environment (or anthropogenic impact) refers to changes to biophysical environments and to ecosystems, biodiversity, and natural resources caused directly or indirectly by humans. Modifying the environment to fit the needs of society is causing severe effects including global warming, environmental degradation (such as ocean acidification), mass extinction and biodiversity loss, ecological crisis, and ecological collapse. Some human activities that cause damage (either directly or indirectly) to the environment on a global scale include population growth, overconsumption, overexploitation, pollution, and deforestation. Some of the problems, including global warming and biodiversity loss, have been proposed as representing catastrophic risks to the survival of the human species. The term ''anthropogenic'' designates an effect or object resulting from human activity. The term was first used in the technical sense by Russian geologist Alexey Pavlov, and it w ...
[...More Info...]      
[...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]