TBL reporting is a perspective that identifies business performance as affecting three systems that are critical to long-term human survival: economic/financial, social/ethical, and environmental.
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Triple bottom line reporting considers three key factors in evaluating a company's performance: social, environmental, and financial. It involves assessing how a company impacts people, planet, and profit, providing a more comprehensive view of its overall sustainability and responsibility to stakeholders. Triple bottom line reporting goes beyond traditional financial reporting to measure a company's success in terms of its impact on the world around it.