Chapter 18, Problem 18E

To determine

Concept Introduction:

Triple bottom line: A triple bottom line is an accounting framework that incorporates three dimensions of performance: social, environmental and financial. These dimensions are known as people, planet and profits.

The people planet and profits can be defined as –

1. People: when social factors are involved in the dimensions of the performance, that dimension is referred as “People”.

2. Planet: when environmental factors are involved in the dimensions of the performance, that dimension is referred as “Planet”.

3. Profits: when financial factors are involved in the dimensions of the performance, that dimension is referred as “Profits”.

To indicate:

The given items as people, planet or profits.