IntroductionTraditionally, financial reporting only discloses financial information to determine its financial performance. However, nowadays the success of a business no longer depends only on monetary gain, but the impact of the company's activities on society and the environment as a whole is very important. This trend has resulted in increased public expectation of organizations taking responsibility for their non-financial impacts, for example environmental and community impacts. Thus, the Triple Bottom Line (TBL), first described in 1994 by John Elkington, can be an ideal integrated approach that fits within this approach to support sustainable business growth. The Triple Bottom Line integrates three dimensions of performance and measurement, namely social (people), environmental (planet) and financial (profit), linked to the theory of sustainability reporting. It is an extension of the traditional performance framework because it takes into consideration not only financial results, but also the social and environmental performance that companies face. The explanations of the three pillars are as follows. Social (People) The first element of TBL is the stakeholder who deals with people inside and outside the company. Stakeholders include the community, customers, suppliers, employees, management team, and anyone who can relate to the business. Companies that adopt the triple bottom line say they are concerned about the impact of their actions on those involved, for example contributing to the community, banning child labor, safe working conditions and good working hours. However, measuring social outcome can be quite difficult, as it is difficult to compare individuals or...... middle of paper ... above their competitors. It is also a win-win situation for both employers and stakeholders as both parties can reap certain benefits. In order for the company to derive maximum value from the published information, alignment with stakeholder requirements and maintaining the qualitative characteristics of the published information is very essential. More and more companies are performing TBL reporting as it can provide them with a level of rapid advancement and respect in the business environment. Although TBL reporting is not currently a government requirement, it is much more difficult for any organization to ignore the environmental, economic and social impacts of TBL. Therefore, organizations should strive to improve their TBL performance, in order to achieve long-term benefits in both reputation and economic, environmental and social benefits. .