elkingtons

• elkington's triple bottom line (TBL)

  *idea that a business objectives/strategy should be more than just the 'bottom line' - profit

  
• elkington suggested that company measuring performance in all 3 areas was measuring

  full costs of activities
• profit (economic performance)


  *focus on financial measurements

  *ROCE, gearing and shareholder returns
• people (social performance)


  *focus on stakeholders through employee welfare, customer satisfaction, supply chain management
• planet (environmental performance)


  *measuring impact that organisation has on the environment and taking steps to limit any negative impacts
• overlap in circles is

  sustainability - ideal TBL balance