In practical terms, the triple bottom line means expanding the traditional results-oriented reporting framework to take into account ecological and social performance in addition to financial performance.
The concept of TBL demands that a company's responsibility lies with stakeholders as well as shareholders. In this case, "stakeholders" refers to anyone who is influenced, either directly or indirectly, by the actions of the firm. According to the stakeholder theory, the business entity should be used as a vehicle for coordinating stakeholder interests, instead of only maximizing shareholder (owner) profit. -wikipedia.org.
According to the Economist,
"Only a company that produces a TBL is taking account of the full cost involved in doing business."
The Bottom Lines: People, Planet, Profit -or- Social, Environmental, Economic

- "People" ((human capital) pertains to fair and beneficial business practices toward labor and the community and region in which an organization conducts its business.
- "Planet" (natural capital) a measure of the company�s sustainable environmental practices.
- "Profit" is the economic value created by the organization after deducting costs.
From the Economist: http://www.economist.com/node/14301663