hello@triplebottomlineaccounting.com WELCOME TO A NEW WAY OF ACCOUNTING Caring, Professional, Progressive We help clients who are working towards a future that is more environmentally conscious and socially fair and offer discounts to those with a credible Net Zero Strategy or that engage us to he...
Triple bottom line-TBL-三重底线原则 “Triple bottom line is an accounting framework with three parts: social, environmental and financial. ” (经济底线、社会底线、环境底线) 根据三重底线原则,将绿色供应链定义为经济绩效、社会绩效与环境绩效协调一致的可持续发展供应链。 三重底线原则与可持续发展的供应链...
接触到了一个非常有意思的概念，叫做Triple Bottom Line (TBL)。在speaker介绍这个概念之前，我只是对bottom line底线这个概念有着非常粗浅的认知，以为仅仅是“核心、关键、不可让步的底线”之意，没想到其实这个词背后也是有典故的。在一般的资产损益表当中，第一行叫做first line，指代营收(Revenue)；第...
在探索可持续发展的管理之道时，我偶然邂逅了一个富有洞见的理念——Triple Bottom Line（TBL）。原本以为的“底线”概念，原来蕴含着更为深远的含义。传统的商业语言中，损益表的结构清晰可见：首行，也就是经济基础，我们称之为“第一底线”，代表营收，如同舞台上的主角——收入（Revenue）；第二行，...
The phrase “Triple Bottom Line” was first coined in 1994 by John Elkington[2], the founder of a British consultancy called Sustainability and a well-known figure in the field of sustainability and social entrepreneurship. Interest in TBL accounting has since been growing across the board includi...
接触到了一个非常有意思的概念,叫做Triple Bottom Line (TBL)。在speaker介绍这个概念之前,我只是对bottom line底线这个概念有着非常粗浅的认知,以为仅仅是“核心、关键、不可让步的底线”之意,没想到其实这个词背后也是有典故的。 在一般的资产损益表当中,第一行叫做first line,指代营收(Revenue);第二行叫做second...
The triple bottom line (TBL) is a sustainability-focused accounting framework that includes social, environmental and financial factors as bottom-line categories. Businesses, nonprofit organizations and government entities use the TBL to evaluate not only their financial performance, but the overall econom...
三重底线原则，即经济底线、社会底线和环境底线，为供应链管理提供了一个全面的框架。在绿色供应链的定义下，经济绩效、社会绩效与环境绩效的和谐统一是可持续发展的关键。绿色物流在环境保护和经济可持续发展方面扮演着重要角色，同时也为公司带来显著的经济效益。实践证明，绿色物流是具有价值的，这种价值...
triple bottom lineTriple bottom line (TBL) is primarily an accounting concept intended to provide a full account of the social, environmental, and economic sustainability impacts of a business organization. This entry first defines what a TBL account of sustainability should look like if understood ...
ACCA P4考试:Triple Bottom Line Reporting (“TBL” or “3BL”) The phrase was coined by John Elkington, co-founder of the business consultancy Sustain Ability. It is an expanded baseline for measuring performance. Triple bottom line accounting attempts to measure and report corporate performance ag...