在一个发展中国家，一个大约700人的村庄一个月可以用掉大约500升的水，而一个住在豪华酒店房间的客人一个晚上每人可以用掉1800升的水。旅游业对环境有影响;人与经济都处于这样的形势下，研究人员将三重底线TBL评估纳入了背景之中。TBL最初是一个会计框架，考虑社会、环境和财务方面的三个维度(Elkington, 1994;Slaper & Hall出版社，2011)。这个会计框架的三个p分别叫做人、星球和利润。Andrew Savitz(2000)在《为TBL下定义》中指出，TBL“通过衡量一个组织的活动对世界的影响，抓住了可持续性的本质……包括盈利能力和股东价值，以及社会、人力和环境资本”(临2)。
Sustainable tourism initiatives would help tourism industry become more productive in the years to come. Although some initiatives and implementation may appear expensive, they are necessary in the long run. In small measures, the industry and individual tour operators would be able to add sustainability initiatives over the year to their tourism companies. International tourists are arriving by the millions. Hence, there is a need to protect the industry and the environment in which the industry operates. An industry decline because of the lack of sustainability checks could result in decline in about 11 percent of world employment. Travel and tourism alone contributes to around 10 percent or more of global GDP. Strong environmental impacts are seen in the context of hotels using water in water scarce regions. For instance, the Bellagio hotel in Las Vegas consumes water in a water scarce region and has a recycling program. In spite of the recycling program still uses 12-million-liter of water per year (Sustainable Tourism, 2016).
While a village of around 700 people in a developing nation would make use of around 500-liter of water in a month, a luxury hotel room guest might make use of 1800-liter of water per person in one night.Tourism has an impact on the environment; the people and the economy are in such a situation, the Triple Bottom line TBL assessment is brought into context by researchers. TBL is originally an accounting framework that considers the three dimensions of social, environmental and financial aspects (Elkington, 1994; Slaper & Hall, 2011). The three Ps of this accounting framework are called as people, planet and profits. Andrew Savitz (2000) in defining for the TBL states that it “captures the essence of sustainability by measuring the impact of an organization’s activities on the world … including both its profitability and shareholder values and its social, human and environmental capital” (p.2).