Benefits to the Triple Bottom Line Shauna Sylvester. September 2005. The Triple Bottom Line.
The phrase was coined in the mid- 1990s by a management consulting firm called AccountAbility and later popularized by John Elkington, in his 1997 book entitled Cannibals with Forks: The Triple Bottom Line of 21st Century Business.
For further information see:
Wayne Norman, Chris MacDonald “Getting to the Bottom of the Triple Bottom Line” in Press Business Ethics Quarterly, March 2003