What triple bottom line, ITC, With reference to sustainablility report of ITc 2016. People, planet aspects discussed, GRI standards,

1. CONTENTS
• What Triple Bottom Line
• GRI : Global Reporting Initiative
• ITC Triple Bottom Line activities under people & planet
• Sustainability report of ITC, 2013
• Outcomes

2. Triple bottom line
Triple bottom line (TBL ) is an accounting framework with three parts:
social, environmental (or ecological) and financial.
• People
• Planet
• Profit
Many organizations have adopted the TBL framework to evaluate their performance in a broader
perspective to create greater business value.
In traditional business accounting and common usage, the "bottom line" refers to either the
"profit" or "loss", which is usually recorded at the very bottom line on a statement of revenue and
expenses.

3. • "People" pertains to fair and beneficial
business practices toward labour and the
community and region in which a
corporation conducts its business.
• "Planet" refers to sustainable
environmental practices.

4. The Global Reporting Initiative (known as GRI) is an
international independent standards organization that
helps businesses, governments and other organizations
understand and communicate their impacts on issues
such as climate change, human rights and corruption.
GRI : Global Reporting Initiative

5. Standards for guidelines
The GRI framework aims to enable third parties to assess environmental impact from the
activities of the company and its supply chain.
The standardized reporting guidelines concerning the environment are contained within the GRI
Indicator Protocol Set. The Performance Indicators (PI) includes criteria on energy, biodiversity
and emissions.
There are 30 environmental indicators ranging from EN1 (materials used by weight) to EN30
(total environmental expenditures by type of investment).
The recent 3.1 guideline has been replaced by the materiality-based 4.0 guideline in 2014, which
has raised critical comments regarding the comparability and credibility.

6. • ITC Triple Bottom Line activities under Planet.

7. • ITC Triple Bottom Line activities under People