The Triple Bottom Line (TBL or 3BL) Refers to the Measurement

question 32

Multiple Choice

The triple bottom line (TBL or 3BL) refers to the measurement of sustainability in all of the following areas EXCEPT:

• A) economic area.
• B) social area.
• C) technological area.
• D) environmental area.

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Definitions:

Operating Activities

Business actions related directly to the production and delivery of goods and services, reflected in the cash flow statement.

Investing Activities

Transactions and events that involve the purchase or sale of long-term assets and investments, a component of a company’s cash flow statement.

Financing Activities

Actions that result in changes in the size and composition of the equity capital or borrowings of a company.

Basic Financial Statements

Core reports that provide critical financial information about a company, typically including the balance sheet, income statement, and statement of cash flows.