Triple top line (abbreviated as TTL or 3TL) is first mentioned by McDonough and Braungart (2002).[1] The triple bottom line, an accounting framework coined by John Elkington in 1994,[2] focuses on aligning sustainability and the intentions of a business when it comes to profit, whereas triple top line is a focus to align sustainability and business profitability from the inception of a product.[3] The TTL approach is an integral part of the process from the beginning of a product's development through its future development and marketing strategic planning.