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Triple bottom line
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==== People, the social equity bottom line ==== The people, social equity, or [[human capital]] bottom line pertains to fair and beneficial business practices toward labour and the community and region in which a corporation conducts its business. A TBL company conceives a reciprocal [[social structure]] in which the well-being of corporate, labour and other stakeholder interests are interdependent. An enterprise dedicated to the triple bottom line seeks to provide benefit to many constituencies and not to exploit or endanger any group of them. The "up streaming" of a portion of profit from the marketing of finished goods back to the original producer of raw materials, for example, a farmer in [[fair trade]] agricultural practice, is a common feature. In concrete terms, a TBL business would not use child labour and monitor all contracted companies for child labour exploitation, would pay fair salaries to its workers, would maintain a safe work environment and tolerable working hours, and would not otherwise exploit a community or its labour force. A TBL business also typically seeks to "give back" by contributing to the strength and growth of its community with such things as health care and education. Quantifying this bottom line is relatively new, problematic and often subjective. The [[Global Reporting Initiative]] (GRI) has developed guidelines to enable corporations and [[NGO]]s alike to comparably report on the social impact of a business.
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