Which element of Triple Bottom Line accounting is concerned with ecological issues?

Question

Options

• APlanet.
• BPollution.
• CPlants.
• DProfit.

• A
  90% (37)
• B
  2% (1)
• C
  2% (1)
• D
  5% (2)

Explanation

Planet is the element of Triple Bottom Line (TBL) accounting concerned with ecological issues - it represents a company's environmental impact, including carbon footprint, resource consumption, waste, and sustainability practices. TBL was coined by John Elkington in 1994 and frames business success across three "Ps": People, Planet, and Profit.

Why the distractors are wrong:

• B (Pollution) is an environmental concern, not one of the three TBL pillars - it falls under Planet, not alongside it.
• C (Plants) is not a TBL category at all; it's a common trick answer playing on the "P" pattern.
• D (Profit) is the third TBL pillar, representing the economic/financial dimension, not the ecological one.

Memory tip: Remember the three Ps as "People, Planet, Profit" - in that order, they map to social, environmental, and economic accountability. If a question asks about ecology or the environment, Planet is always your answer.

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