MENTAL MODEL · M7038

Triple Bottom Line

BusinessHigh supportEconomics

Included

Version 1.0.0 · Updated 2026-07-30

CORE DEFINITION

Enterprises should not only pursue profit, but also consider people and the planet: - Economic bottom line: financial sustainability - Social bottom line: responsibility to employees, communities, and society - Environmental bottom line: impact on the ecological environment

SCAFFOLDING EFFECT

psychology

Reduce cognitive load

Expand the definition of "success." A single profit metric leads to neglected externalities; the triple bottom line forces organizations to consider broader stakeholders and long-term consequences.

anchor

Anchor fast decisions

Traditional accounting only measures private costs, externalizing social and environmental costs. The triple bottom line internalizes externalities: using three accounts simultaneously to reveal whether profit comes at the expense of people or the planet. It assumes that long-term sustainability depends on a three-dimensional balance—collapse of any dimension will backfire on the economic bottom line (e.g., environmental fines, loss of social trust).

MINIMUM ACTION

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Practice this model in one real situation:

List three dimensions: clarify economic, social, and environmental indicators and stakeholders.
Establish accounting: set measurable indicators for each dimension (e.g., carbon emissions, employee satisfaction, community investment).
Same-screen evaluation: major decisions consider the three-line impact simultaneously, not just NPV.
Disclosure report: publish a triple bottom line report externally and accept supervision.
Dynamic balance: when conflicts arise, seek alternatives that do not sacrifice the bottom line.

Check to track your progress (stored locally)

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Source support: Explicit

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en.wikipedia.orghttps://en.wikipedia.org/wiki/Triple_bottom_lineZH · Explicit
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