1994
Origin
John Elkington coined the term in 1994 to expand corporate performance beyond financial outcomes.
Triple bottom line keeps ESG grounded
Balance people, planet, and profit.
The triple bottom line (people, planet, profit) expands success beyond financial metrics so sustainability becomes part of everyday decisions. Use this guide to learn what it means, why it matters, and how it supports ESG plans.
Key triple bottom line questions this guide covers:
What does the triple bottom line actually mean?
Triple bottom line (TBL) reporting looks at how your actions affect people, planet, and profit in parallel so ESG strategies stay balanced.
69%
Reporting uptake
BDO research (2023) shows 69% of companies now reference people + planet metrics in annual reporting.
+20%
Value lift
Deloitte finds firms balancing people, planet, profit outperform peers on long-term value by 20%.
People, planet, profit pillars
People. Labour standards, safety, diversity, wellbeing, and community partnerships.
Planet. Energy, emissions, water, waste, and biodiversity impacts.
Profit. Financial health, innovation, and governance needed to reinvest in people and planet.
DRIVING VALUE
Why triple bottom line now drives ESG value
Protects resilience. Balancing people, planet, and profit keeps stakeholder relationships healthy and operations resilient.
Supports compliance. Frameworks such as CSRD, ISSB, and GRI expect clear linkages between sustainability outcomes and financial performance.
Signals credibility. Investors and lenders want evidence that growth plans consider social and environmental dependencies.
Builds internal alignment. Teams understand ESG faster when they see people, planet, and profit stories side by side.
MYTHS
Triple bottom line vs ESG myths
- "Triple bottom line replaces ESG." TBL is a lens that complements ESG disclosures, not a rival.
- "Only large corporates can use it." Smaller businesses can apply people-planet-profit thinking in everyday decisions.
- "It's just marketing." When tied to metrics and owners, the triple bottom line becomes a practical planning tool.
EMBEDDING IN ORGANISATIONS
How businesses embed the triple bottom line
- Observe current impact. Use existing HR, sustainability, finance, and community data to see how decisions affect people, planet, and profit.
- Agree on shared objectives. Discuss which people and planet topics are material and link them to financial targets.
- Define readable indicators. Shape metrics, stories, and dashboards that connect ESG work to business outcomes.
- Share progress often. Bring people, planet, and profit updates into board packs and town halls so the mindset sticks.
How to address triple bottom line across the business
Bring cross-functional teams together
Engage teams that represent people (HR, health), planet (sustainability, operations), and profit (finance, strategy).
Connect to existing plans
Link TBL objectives to procurement, IT, product, and community plans so resources align.
Grow maturity step by step
Use plain-language definitions, real examples, and current evidence, then grow sophistication as confidence builds.
FAQS
Triple bottom line frequently asked questions
What does the triple bottom line include?
It includes people (social), planet (environmental), and profit (economic) metrics that you track together.
Do we need new systems before using it?
No—start with the data and relationships you already have, then add tools once objectives are clearer.
How detailed should reporting be?
Share enough context so boards, lenders, and communities see how people + planet metrics link to financial goals.
When should we introduce technology?
Bring platforms like Drova in once objectives, owners, and cadence are clear so people/planet/profit tasks stay connected.
Drova unites sustainability and ESG objectives, tasks, and reporting so triple bottom line plans stay visible from board packs to frontline teams.
Ready to keep triple bottom line insight in focus?
ESG 101 HUB
Explore related topics
History of ESG
See how ESG evolved and why it matters now.
What is ESG
Get the definitions and core principles.
Biodiversity importance
Connect nature outcomes to TBL goals.
Climate change
Link climate actions to triple bottom line.
Diversity, Equity & Inclusion
Bring people metrics into TBL planning.
The E in ESG: Environmental
Explore environmental KPIs for TBL.
The S in ESG: Social
See social signals that feed TBL.
ESG Executive compensation
Align incentives with TBL priorities.
ESG stakeholder engagement
Listen to stakeholders across TBL pillars.
Glossary
Bookmark key sustainability + ESG terms.
ESG Ratings Explained
Understand how ratings view TBL metrics.
MSCI ratings
See what MSCI tracks.
ESG & the Board
Equip directors to sponsor TBL.
The G in ESG: Governance
Assign accountability for triple bottom line.
ESG Social Factors
Dive deeper into social (people) metrics.
