Triple toplines: A niti perspective from the post-vedic texts business sustainability in the 21st century: Managing people, planet and profit

In the age of concern about sustainability, there is a widening acceptance of triple bottom-lines that reflect the well being of not just the shareholders by ensuring profits, but the stakeholders, acknowledged as people and the planet. It is interesting to note that a similar perspective is found in the post-Vedic literature, in the genre of Niti. The concept of triple top lines, called Trivarga in Niti literature is presented in this paper. Trivarga, literally meaning ‘a cluster of three’, is a derivation from the four Purusharthas or human endeavors known as Dharma, Artha, Kama, and Moksha. Dharma is meant not as religion, but role-based behaviors aimed at ethical conduct of duties. Artha means wealth of different kinds, most frequently measured in monetary terms. Kama indicates desires and aspirations, and it should not be confused only with the desires of sexual nature. Texts such as Mahabharata, Chanakya niti, and Shukraniti emphasize the Trivarga as the highest concern while deciding the policies, deliberating decisions, and formulating the approach to effective control. Hence, they emerge more as topline rather than what emerges only at the end of the performance period, commonly known as the bottom-line.