Topic _10 PPT - Click to Hare James edit Master subtitle...

Click to edit Master subtitle style
5/26/11
James Hare
Margo Lepage
Nichole Todd
Sustainability and
Triple Bottom Line Reporting

5/26/11
Sustainability
“Sustainable development implies
meeting the needs of the present
without compromising the ability of
future generations to meet their own
needs.”
-The Brutland Commison to the UN, 1987

5/26/11
The Triple Bottom Line

Sustainability is achieved through
attention to the triple bottom line.

Also known as “People, Planet, and
Profit”, or “The Three Pillars”

The Triple Bottom Line includes
these three areas:
1.
Environmental
2.
Social

5/26/11
Triple Bottom Line
 People : Fair, respectable treatment
of labor force, and community as a
whole

Planet : Environmental consciousness
 Profit : Income a business creates;
revenue minus expenses

5/26/11
Reporting Basics

How to measure?
 Profit = $

People = ?
 Planet = ?

There is no common unit to measure
people, planet and profit

5/26/11
Ways to Measure

One way is to measure people,
profit, and planet using dollars.