Debra, the vice president of sales and marketing, evaluates Theo Chocolate's performance based on the
company's ability to meet a triple bottom line which values:
A. people, profit, and the planet in equal measure.
B. people first, then profit and the planet.
C. product, price, and place in equal measure.
D. assets, liabilities, and owner's equity.
E. profit first, then people and the planet.

Debra, the vice president of sales and marketing, evaluates Theo Chocolate's performance based on the company's ability to meet a triple bottom line which values: people, profit, and the planet in equal measure.

This 3Ps points to the concept of triple bottom line reporting in accounting

Triple bottom line reporting is an accounting reporting framework which majors on three aspects: social, environmental (or ecological) and financial.

In the above definition, 'social' relates to 'people'; 'financial' relates to 'profits' and 'social' relates to 'planet'

Organizations who adopt the Tripple Bottom Line, do so to evaluate business performance in other ways other than finance in order to create greater business value.