三重底線

三重底線（，簡稱TBL）或稱三重盈餘，是一個由社會、環境（或生態）和經濟三個部份組成的會計框架。一些組織已經採用了三重底線框架，從更廣泛的角度評估其績效，以創造更大的商業價值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.。商業作家聲稱在1994年創造了這個詞。

 參考資料 

 外部連結 
 Explainer: what is the triple bottom line? - The Conversation  
 The Triple Bottom Line: What Is It and How Does It Work? - Indiana Business Review 
 Balancing Act - A Triple Bottom Line Analysis of the Australian Economy 
 Citizens for Corporate Redesign  (Minnesota)
 Triple Pundit - Blog on Triple Bottom Line  (United States)
 Corporate Responsibility  (United Kingdom)
 TBL Accounting without boundaries - Australian corporate and government experiences 

Category:福利經濟學
Category:可持續商業
Category:企業社會責任
Category:會計學術語
Category:問責
Category:1994年面世
Category:可持續性
Category:可持续发展