CSR is the responsibility of a business for the effects of its activities and decisions on environment, the society and its own prosperity, known as the “triple bottom line”, which is more closely related to CSR. The term of tripe bottom line coined by Elkington (1997), generally tires to explain in three of sustainability: the social, economic, and the environment. But, tripe bottom line is also known as Planet, People, Profit, or the three P’s (Marrewijk). Companies can use CSR and corporate sustainability to produce direct benefits for the tripe bottom line, such as, operational efficiencies can be achieved by wastes can be reduced and materials can be recycled, reducing energy and materials as input elements for production. Not only do sustainable, responsible and transparent ways to help build reputation and brand, but also to help consolidate the marketplace and the community.
Although, tripe bottom line’s popularity, there are also critics. Like Macdonald and Norman (2004) point out that triple bottom line as being nothing but a smokescreen behind which business can prevent truly effective environment and social reporting and performance. Besides, they explain tripe bottom line is a vague commitments plus good old fashioned single bottom line to social and environmental concerns (Norman& MacDonald, 2004). Furthermore, MacDonald and Norman point out the triple bottom line is an unhelpful addition to nowadays discussions of corporate social responsibility. As state above about triple bottom line, according to the concept’s supporters that triple bottom line is measurable and can be use for comparison between different businesses.