The management team for Volcanic Batteries came up with the following vision statement: "Volcanic Batteries will conscientiously track its financial performance to ensure profits for its investors, enhance its community through employment and supporting charities, and dispose of waste in a manner that will not harm the environment." This vision statement is most likely based on the:.
A) accounting profitability approach.
B) economic value creation approach.
C) triple-bottom-line approach.
D) balanced-scorecard approach.

This vision statement is most likely based on the C) triple-bottom-line approach.

Explanation:

Notice that there are three parts to this vision:

1. track the company's financial performance to ensure profits for its investors;

2. enhance its community through employment and supporting charities;

3. dispose of waste in a manner that will not harm the environment.

We can safely say this vision is based on the triple-bottom-line approach because this approach relates to a framework that encourages companies to think not only of profit, but also of social and environmental aspects. This way, businesses can evaluate their performance from a broader perspective. Part 1 of the vision above concerns profit, part 2 concerns the social aspect, part 3 concerns the environmental aspect.

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