Prioritizing of the important is variables. In the case of Triple Bottom line model, it is profit, people and place. These are the important stakeholders that must be considered in this aspect. This is a process that changes based on the dynamic market condition. The companies need to ensure that there is financial sustenance along with the environmental sustenance. This balance is imperative for the companies to succeed in the current times. This action is about making the choices as to what the company reports to the different stakeholder interests and the aspects that can be controlled or influences. Quantifiable factors include the establishing of the benchmarks to measure the progress of the company and to use numbers that are comparable. Standardizing of the practices include the following of the industry practices and verifying the facts by hiring accountants or having third party validation. This homogenous reporting will enable in the creation of the platform where all the companies can voice their reporting practices. This would increase the notions of accountability, comparability and also bring to light the gaps or fallacies in the current standard. There would be an overall growth in all the practices by ensuring that these variables are properly addressed by the companies. The messages tell a story and this need to resonate with the audience. The risks and liabilities of the triple bottom line need to be factored on the holistic good for the society and for the company (Grayson and Hodges, 2007). The companies need to set goals that are beyond their profitability. They need to focus on genuine efforts of aiding the local community members. Moreover, they need to factor in the changes such as their carbon footprint. These are the important factors that must be considered in the variables for the Triple Bottom line reporting practices. Thus, these are the basic definition for CSR that can be used across the different communities as a formula. Companies use these methods as a formula to devise their own strategy. This is a process that requires careful scrutiny and also transparency. These are nuanced variables that must be considered. The actual reporting of the events depends on the company’s policy of reporting and individual viewpoints. Samsung sustainability reporting is based on economic value, social value and people. There is consideration of the people, environment and profit. This shows that the company had adhered to the Triple bottom line. This theory has been used as a framework to help the people in the communities. Added to this, the company has also professed the need for the development of excellence and integrity for the company. The measurement of the Triple bottom line reporting can be done by using Gray’s accounting value.