Footwear company Puma is reported to be the world's first company to publish a comprehensive environmental profit-and-loss statement, detailing the economic cost of greenhouse emissions, water consumption and social impact related to its operations. John Elkington, who first proposed the concept of the triple bottom line, said: "This sort of accounting was pretty much what I had in mind when I came up with the triple bottom line 17 years ago. We've taken a while to get there, but the pace is accelerating."
