Triple Bottom Line （TBL） 三重底線
現在是企業關心如何提升其經營永續能力的契機，這幾年已經有需多公司完成了許多促成永續性的專案，而永續性在政府及企業界已經是一個無人不曉的議題。永續性漸漸取代過去傳統以利益為導向的價值觀，領導企業走向與環境平衡的發展，造福這一代與下一代的人類福祉(Lozano et al., 2015)。
Triple Bottom Line （TBL） 三重底線的觀念，由英國學者John Elkington於1997年提出，強調企業或國家在追求利潤極大化的時候，同時也要堅持三重底線原則：環境責任、社會責任與經濟責任。當盈利不完全是經營的出發點的時候，企業反而能與社會及環境共榮。忽略其責任，反而成為社會的對立面。此學說強調企業的永續經營不僅止於其永續的營運。
企業社會責任(CSR)不單純只是捐款或參與慈善活動，其有更廣大的意義：包含堅守法律、善待員工、不斷改良產品或服務減少社會成本等。
而企業環境責任(CER)其實包含是社會責任中，但其單獨被提出來強調是因為近年環境的永續性對於人類生存的重要性逐漸被重視。沒有生生不息的環境，經濟行為是沒辦法維持品質的（例如：海洋資源的減少導致漁獲量降低，海鮮產業受到衝擊）。沒有辦法節約或循環使用自然資源，終有一天這些資源都會被耗盡。
也就是說企業盈利、社会責任、環境責任，这三重底線，是企業的立身之本，是企業追求不斷發展、常盛不衰的基礎。
Today is the best time for business to discuss sustainability. There are quite some companies have launched projects to reach sustainability. Moreover, the idea of sustainability become known by everyone in governments and business. This concept has also been replacing traditional and profit-oriented approaches, directing firms to achieve a balance between the natural environment and economy incentives for both current and future generations (Lozano et al., 2015).
The sustainability of both the environment and firms can be achieved if the three dimensions of the triple bottom line (i.e. economic, environmental and social) are equal rather than only focused on economic performance, as has traditionally been the case (Elkington, 1999). These studies imply that economic sustainability is not the only aspect firms should consider for sustaining their operation. When making revenue is not the only goals of the business, the business can live with the society and environment. If a company ignore the sustainability of society and environment, it could not reach the sustainability of the operation. Thus, corporate has to engage in social responsibility and environmental responsibility.
Corporate Social Responsibility (CSR) not only means that corporates have to involve in some charity events or make donations. It has a border meaning: Taking good care of employees, complying regulations and keep improving the product or services and trying to reduce social cost.
Corporate Environmental Responsivity (CER) used to be included in CSR. It has gotten concerned due to the increasing interest in sustainability and the wellbeing of human rights. Without a sustainable environment, the economic behaviours could not be sustained. For instance, the degrading ocean resource decreases the harvest of the fishery and impact the industry. If we cannot reduce the used or recycle the limited resource, they will be no longer available.
That is to say, generating revenue, CSR and CER, the triple bottom line is the base of business operation. They are key of sustainable development and long lasting for corporates.
Reference參考資料
Elkington, J. (1999). Cannibals with forks: The triple bottom line of 21st century business. Oxford: Capstone.
Lozano, R., Carpenter, A., & Huisingh, D. (2015). A review of ‘theories of the firm’ and their contributions to Corporate Sustainability. Journal of Cleaner Production, 106(C), p. 430–442.
