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Random information on the term “DBL”:
Double bottom line (abbreviated as DBL or 2BL) seeks to extend the conventional bottom line, that measures fiscal performance—financial profit or loss—by adding a second bottom line to measure their performance in terms of positive social impact.
The idea that for-profit corporations have an obligation to support social causes beyond their immediate interest in short-term profits dates back at least to the corporate social responsibility movement that can be traced to the 1960s. The idea that upholding social responsibilities can help a company sustain its profits in the long term has been “part of mainstream management theory at least since the publication of Edward Freeman’s 1984 classic, Strategic Management: A Stakeholder Approach”, according to an article by Wayne Norman and Chris MacDonald in 2004. An early reference to the term itself came in Emerson and Twersky’s 1996 book New Social Entrepreneurs: The Success, Challenge, and Lessons of Non-profit Enterprise Creation.