Introduction Traditionally, financial reporting discloses only financial information to determine

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Introduction
Traditionally, financial reporting discloses only financial information to determine its financial performance. However, nowadays, success of one business is no longer solely depending on monetary gain, instead the impacts of companies’ activities have on society and environment as a whole is highly important. This trend has come across to increase the public expectation for organization to take responsibility for their non-financial impacts for example the impacts on the environment and community. Hence, Triple Bottom Line (TBL) which was first described in 1994 by John Elkington can be an ideal integrated approach that fit in to this approach in order to support the sustainability growth of the companies. Triple Bottom Line
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This can be done by carefully managing the consumption of energy, reducing waste and maintaining environmentally safe manufacturing.
Economic (Profit)
The last element in TBL is profit which is the measure of economic value earned by the companies. This is the financial indicator that records the monetary gain of a company. The profit is recognized by looking at the inflow and outflow of resources from business including cash, assets, liabilities and other resources.

Why companies undertake TBLR and to disclose financial and non financial info
Undoubtedly, the environment is experiencing unprecedented economic problems, social unrest and environmental disasters. All these issues may bring harm to the business and all the human being involves as these three factors are correlated. Therefore, people and businesses are becoming more aware of the importance of going beyond financial performance, and have a shift toward the account of businesses’ impacts on the society and environment. The motives that drive companies to undertake TBL reporting can be explained by the seven drivers which lead to a closely linked revolutions are markets, values, transparency, life cycle technology, life cycle technology, partners, time and corporate governance.
Markets
Firstly, the revolution 1 will be driven by the competition, largely through the markets. In order to have a favourable future, businesses tend to operate and behave

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