Certified TBL (Triple Bottom Line) OrgTM Training

Of central importance in the Certified TBL program is the availability of training and education to participants on both (a) the theory and practice of triple bottom line accounting in organizations, and (b) the certification standard itself. Organizations interested in being certified under the program are therefore expected to have one or more of their employees trained in the related curriculum, the broad outline of which is as follows:

  • Understanding the Certified TBL Standard
  • Performance Accounting Principles
  • Context-Based Sustainability/Accounting
    • Generally-Accepted Integrated Accounting (GAIA) Principles
    • Capital Theory
    • Stakeholder Theory
    • Materiality
  • TBL Accounting in Practice
    • Methodology
    • Context-Based Metrics
    • Hands-on Practicum
  • Key Issues in TBL Accounting
    • Updating Materiality
    • Inter-Annual Comparisons
    • Mapping TBL Accounting to External Standards
  • Operationalizing TBL Accounting in Organizations
    • Leadership, Planning and Support
    • Operations
    • Performance Evaluation and Improvement

Course Instruction

All Certified TBL (Triple Bottom Line) OrgTM training courses are led by Mark W. McElroy, PhD, Executive Director of the Center for Sustainable Organizations, creator of Context-Based Sustainability, co-developer of the MultiCapital Scorecard, and founder of SustainAccounting LLC and the Certified TBL program. Dr. McElroy is a veteran of management consulting, having spent much of his career at Price Waterhouse, KPMG Peat Marwick, and Deloitte Consulting, where he led the Center for Sustainability Performance in Boston, MA.  

Dr. McElroy’s clients include Ben & Jerry’s, Agri-Mark, Griffith Foods, Biogen and the United Nations, where he is currently serving as a special advisor on a 4-year project to help develop sustainable development performance indicators for businesses and other organizations.  Various other experts in TBL accounting accompany Dr. McElroy as co-instructors, depending on when and where courses are held.

For more information about the training program described above, contact Dr. McElroy by email at mmcelroy@vermontel.net