The triple bottom line, also called Triple Income Statement, Triple Impact, Triple Objective or Triple Balance Sheet,[1]​ is a term related to sustainable businesses that refers to the impact that a company's activity has in the three dimensions: social, economic and environmental. The concept was coined by John Elkington in 1994, and developed by himself in his book The Triple Bottom Line: Does it All Add Up,[2]​ published in 2004 in English. Evidence of performance in relation to the triple bottom line is manifested in sustainability or corporate social responsibility reports. Until 2009, their preparation and publication continued to be voluntary and evolutionary throughout the world.

Ideally, an organization with good performance in triple bottom line accounting terms would have as a consequence the maximization of its economic benefit and environmental responsibility, as well as the minimization or elimination of its negative externalities, emphasizing the social responsibility of the organization towards its stakeholders, and not only towards its shareholders.

In this case, interest groups refers to anyone who is influenced, directly or indirectly, by the company's actions. By virtue of the above, triple bottom line accounting facilitates the performance of a business entity as a vehicle for coordinating interests. You can also choose to do it voluntarily or involuntarily.