Triple bottom line
- Triple bottom line
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La Triple bottom line, ou en français triple bilan est la transposition de la notion de développement durable en entreprise, (responsabilité sociale des entreprises) par l'évaluation de la performance de l’entreprise sous trois angles :
- social : conséquences sociales de l’activité de l’entreprise pour l’ensemble de ses parties prenantes (ou stakeholders en anglais)), (People)
- environnemental' : compatibilité entre l’activité de l’entreprise et le maintien des écosystèmes (Planet)
- économique (Profit).
Triple Bottom Line correspond donc au triple P - People, Planet, Profit (Personnes, Planète, Profit) ; ou encore Triple Résultat. Le terme est une allusion à la Bottom Line (ou dernière ligne du compte de résultat), c'est-à-dire au résultat net.
L'expression a été créée par John Elkington, cofondateur du premier cabinet de conseil en stratégie de développement durable britannique SustainAbility en 1994. elle a ensuite fait l'objet d'un livre du même auteur en 1998.
Bibliographie et liens
- John Elkington: "Cannibals with Forks: the Triple Bottom Line of 21st Century Business" New Society Publishers. 1998.
- Andrew Savitz: "The Triple Bottom Line: How Today's Best-Run Companies are Achieving Economic, Social and Environmental Success and How You Can Too" Jossey-Bass. 2006.
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