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Triple Bottom Line (TBL) reporting concerns all aspects of an organisation’s performance, not merely the meeting of financial targets.
At the heart of the TBL philosophy is an acknowledgment that an organisation has impacts on society and the environment as well as financially on its stakeholders. Such impacts may be positive or negative.
They may be exerted directly by the organisation itself, or by way of the organisation’s influence upon others.
By adopting the TBL philosophy an organisation takes a position on the three core areas: economic prosperity, environmental quality, and social justice. It adopts value statements or principles which then serve as a compass in steering its strategy, policies, targets, and activities. TBL reporting is the mechanism by which an organisation conveys its values or principles and its performance in matching them.
For each of our 14 significant activities, objectives, environmental, social and economic measures have been prepared (see the performance indicator matrices on pages 37 to 80 of the Draft 2003 Annual Plan). They also include targets and it is against these targets that our actual performance will be compared in the 2003 Annual Report. In addition to the 14 significant activity measures, there are some ‘corporate wide measures’ which cross significant activity boundaries and which are reported on pages 11 to 13 of the Draft 2003 Annual Plan.
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