TBL Brochure SFPUC Triple Bottom Line Assessment | Page 3

THE SFPUC TRIPLE BOTTOM
LINE ASSESSMENT

SOCIAL

Like other leading utilities, the SFPUC is using a triple
bottom line (TBL) approach to develop and evaluate
alternative project solutions, maximize return on
investment, and communicate decision-making.

PEOPLE

Defining the TBL Assessment
TBL refers to an accounting framework with three parts:
social (people), environmental (planet), and financial1
(profit/cost effectiveness). SFPUC’s customized and
visual model converts the traditional financial bottom
line evaluation into an integrated assessment of costs
and benefits.

ENVIRONMENTAL

FINANCIAL

PLANET

COST
EFFECTIVENESS

The TBL assessment provides a multi-criteria decisionsupport platform to evaluate project alternatives. This
enables selected projects to generate the highest value
of environmental improvement, social benefit, and
economic gain for SFPUC’s objectives, requirements,
and priorities – and ultimately, its ratepayers.
The TBL assessment facilitates balanced decisions
about where to invest funds and the potential impact
of those investments. The TBL assessment model uses
standardized protocol to consider alternative solutions
to the system’s collections and treatment infrastructure
needs.

Commitment to TBL
The SFPUC has committed to using TBL evaluation
in all of its SSIP projects, and specifically identifies
developing projects using an urban watershed
approach which employs the TBL as one of its
strategies to meet its stormwater management level of
service. It is also part of the SFPUC’s Goals and Levels
of Service and commitment that all projects must
adhere to the Commission’s Environmental Justice
and Community Benefits polices.
1
SFPUC is a public nonprofit agency. However, it has a responsibility
to its ratepayers to limit costs and therefore considers the cost
effectiveness of all of its investments. The financial module accounts
for costs both in the construction and the ongoing maintenance and
operation of the investment.

Westside Pump Station repairs

SEWER SYSTEM IMPROVEMENT PROGRAM | Grey. Green. Clean. 3