original含义

问题如下：

选项：

A.refers to people, planet, and productivity.

B.encourages companies to implement corporate social responsibility by contributing to society through philanthropy.

C.recognizes that the generation of long-term sustainable returns is dependent upon social, environmental and economic systems.

解释：

A is incorrectbecause the TBL accounting theory expands the traditional accounting frameworkfocused only on profit to include two other performance areas: the social andenvironmental impacts of a company. These three bottom lines are often referredto as the three Ps: 1. people; 2. planet; and 3. profit -- not productivity.

B isincorrect because this is not a strength of TBL, but rather it defines howcorporate social responsibility was initially implemented. Corporate socialresponsibility (CSR) [not triple bottom line] is a broad business concept thatdescribes a company's commitment to conducting its business in an ethical way.Throughout the 20th century and until recently, many companies implemented CSRby contributing to society through philanthropy.

C iscorrect because ESG investing recognizes that the generation of long-termsustainable returns is dependent on stable, well-functioning and well-governedsocial, environmental and economic systems. This is the so-called triple bottomline (TBL).