Complex sentence: Whereas many businesses use the triple bottom line, "triple top line" stresses the importance of initial design and is a term attributable to McDonough and Braungart in their book "Cradle to Cradle".
Split into simpler sentences: Whereas many businesses use the triple bottom line, triple top line stresses the importance of initial design. The term "triple top line" can be attributed to McDonough and Braungart in "Cradle to Cradle".