Much literature on how organizing for sustainability can benefit business comes under references to the "Triple Bottom Line" framework (aka "TBL", "3BL", "People—Planet—Profit", and "The Three Pillars").

The TBL owes to John Elkington. In 1994, Elkington suggested that a company should prepare different and separate "bottom lines": the first would provide a "people" account—an indication of the company's social responsibility; the second would constitute a "planet" account—a reckoning of how environmentally conscious it has been; the third is the traditional "profit" account—the measure(s) of its profit, return on investment, shareholder value, etc. The TBL aims to gauge the "full" cost of a company's involvement in business. A challenge is that it is difficult to compare the "people" and "planet" accounts in terms of cash; therefore, the three accounts cannot be combined and must be considered separately. One of the most established means of reporting for TBL is by means of the guidelines of the Global Reporting Initiative. (Others are The Natural Step, which involves backcasting, and ISIS—Indicators, Systems, Innovation, and Strategy.)

The nature of the business is not permanent. Schumpeter's Theory

Projects die to generate better ones

Destructive creation

To Oezhitay

There are museums. Dams. Electricity networks. But it's not commercial in nature ..

I believe in projects and production you rely on the theory of Schumpeter.

It concludes that the hypotheses of an unrealized study are not problematic.