A financial bottom line alone accounts for the cost of raw materials (environmental resources) and labor (social resources) in company financials. These transactions reflect a perspective that companies manage the planet and people as inputs to achieve the company’s mission and financial goals.
However, a company using a triple bottom line is more likely to view its operations as part of, not separate from, natural ecosystems. These ecosystems provide the services humans depend on for survival, such as clean water, purified air, and fertile soil. They also supply the resources that companies need for survival. Company leadership sets goals to ensure ecosystem viability (planet and people) when they understand that ecosystems are at risk due to the impact companies have on them and vice versa.
