Following the financial concept of the "bottom line" (profit), John Elkington developed the concept of the "triple bottom line" (profit, people, planet) in 1994.
Definition:
Triple Bottom Line
Following the financial concept of the "bottom line," John Elkington developed the concept of the "triple bottom line" (profit, people, planet) in 1994, which calls on companies to measure their non-financial results, such as social and environmental impacts, in addition to their financial results.
