三重底線

三重底線（，簡稱TBL）或稱三重盈餘，是一個由社會、環境（或生態）和經濟三個部份組成的會計框架。一些組織已經採用了三重底線框架，從更廣泛的角度評估其績效，以創造更大的商業價值。商業作家聲稱在1994年創造了這個詞。

參考資料
外部連結

• [https://theconversation.com/explainer-what-is-the-triple-bottom-line-22798 Explainer: what is the triple bottom line? - The Conversation]
• [http://www.ibrc.indiana.edu/ibr/2011/spring/article2.html The Triple Bottom Line: What Is It and How Does It Work? - Indiana Business Review]
• [https://publications.csiro.au/rpr/pub?pid=procite:ef189bac-499a-46db-be4d-b391a3cb05dc Balancing Act - A Triple Bottom Line Analysis of the Australian Economy]
• [http://www.c4cr.org/ Citizens for Corporate Redesign] (Minnesota)
• [http://www.triplepundit.com/ Triple Pundit - Blog on Triple Bottom Line] (United States)
• [http://www.corporate-responsibility.org/ Corporate Responsibility] (United Kingdom)
• [https://isa.org.usyd.edu.au/research/tbl.shtml TBL Accounting without boundaries - Australian corporate and government experiences]