The concept of the 'triple bottom line' (TBL) - the idea that business activity can simultaneously deliver financial, social and environmental benefits - was introduced in the 1990s. This book assesses the implications, benefits, and limitations of the TBL. It explores the conceptual and practical limits of the metaphor of the TBL. 'Airing of views from both sides of the debate, along with a mix of theory and practice, makes the book a good introduction to the area of TBL... there are some really deep and significant issues touched upon' SOCIAL AND ENVIRONMENTAL ACCOUNTING JOURNAL