Triple Bottom Line is defined and explained within the context of a broad philosophical approach to business and a more narrow perspective of reporting performance. The impact of the broader notion of sustainable development, with its macro and micro dimensions, on Triple Bottom Line, is also discussed along with alternative ideological imperatives. The operational level of Triple Bottom Line assumes the adoption of the responsible business philosophy of being accountable for the economic, environmental and social outcomes of the organisation and moves the discussion along to the reporting of relevant issues and the determinants of quality reporting. The need for a reporting perspective is considered within the user, stakeholder and societal assurance perspectives. The infancy of the process is demonstrated through a discussion of exemplary performance reporting by Earth Sanctuaries Ltd., arguably the world's most successful conservation group. Earth Sanctuaries Ltd. generates its revenue from tourism activities in order to support its primary conservation objective.