The TBL is an accounting framework that includes three dimensions of performance: social, environmental and financial (economic).
This differs from traditional reporting frameworks as it includes ecological (or environmental) and social measures that can be difficult to assign appropriate means of measurement.
The TBL factors are also commonly called the Three Ps: People, Planet and Profits.
Economic factors are variables that deal with the bottom line and the flow of money. It could look at income or expenditures, taxes, business climate factors, employment, and business diversity factors. Specific examples include:
Social factors are the social dimensions of a community or region. It could include measurements of education, equity and access to social resources, health and well-being, quality of life, and social capital.
The examples are:
Environmental factors represent measurements of natural resources and reflect the company's sustainability. It may include air and water quality, energy consumption, natural resources, solid and toxic waste, and land use/land cover.
Specific examples include:
The PDF file contains resources to study Triple Bottom Line approach (also known as Three P's) and what are the factors considered for the approach i.e. economic (profit), social (people), and environmental (planet).