还是不太理解意思，这个是文章哪段？

问题如下：

Triple bottom line accounting takes into account a company’s financial performance and its:

选项：

A.social and governance factors.

B.environmental and social factors.

C.environmental and governance factors.

解释：

B is correct. because "the TBL (Triple bottom line) accounting theory expands the traditional accounting framework focused only on profit to include two other performance areas: the social and environmental impacts of a company."

A is incorrect because "the TBL (Triple bottom line) accounting theory expands the traditional accounting framework focused only on profit to include two other performance areas: the social and environmental impacts of a company."

C is incorrect because "the TBL Triple Bottom Line accounting theory expands the traditional accounting framework focused only on profit to include two other performance areas: the social and environmental impacts of a company."