"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. The term expresses the broadening of accountability for business performance beyond the financial bottom line reported in traditional accounting documents. The term implies the responsibility of businesses for social and environmental, as well as financial, outcomes that result from their operations. The TBL has become a framework for measuring and reporting business performance. TBL reporting has become formalized and institutionalized by the Global Reporting Initiative, which delineates dimensions for measurement and reporting within each of the environmental, social, and economic domains. TBL reporting is now common for large multinational companies and is often found on their Web sites. "

Abhijith S

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