[danbruc]

But don't a lot of policies like for example a carbon tax indirectly reflect components of a triple bottom line in the bottom line of businesses? I would argue that making externalities show up in the annual report has been part of economic policies for a long time.

[xcasperx]

I honestly just meant the term, but to what you are saying, I think it depends. If a company outsources their work force to a sweatshop in Asia is that following the TBL? Maybe, but probably not. It will, however, cause their stock price to go up and make them more competitive in their market.

Most public companies only started reporting a sustainability report about 4 years ago.

http://www.ga-institute.com/nc/issue-master-system/news-deta...