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    PracticeACCAACCA BT — Business & Technology Practice Exam 3Question 10
    Easy2 marksMultiple Choice
    Business & TechnologySustainabilityTriple Bottom LineSyllabus B

    ACCA · Question 10 · Business & Technology

    Section A

    "EcoWear" is a fashion retail firm that evaluates its corporate performance using the 'Triple Bottom Line' framework.

    Which three elements does EcoWear measure to assess its performance under this framework?

    Answer options:

    A.

    Profit, Productivity, Performance

    B.

    Profit, People, Planet

    C.

    Planning, Production, Profit

    D.

    Planet, Philanthropy, Public Relations

    How to approach this question

    Recall the 3 Ps of the Triple Bottom Line framework coined by John Elkington.

    Full Answer

    B.Profit, People, Planet✓ Correct
    The Triple Bottom Line (TBL) is an accounting framework with three parts: social, environmental (or ecological), and financial. These are commonly referred to as the 3 Ps: People, Planet, and Profit.

    Common mistakes

    Choosing options that sound like standard business metrics (Productivity, Performance).
    Question 09All questionsQuestion 11

    Practice the full ACCA BT — Business & Technology Practice Exam 3

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