Triple bottom line reporting is an accounting framework that comprises three dimensions of an organisation$$s performance, being: social, environmental and financial. Many companies present an integrated report at the end of each financial year, that consolidates these three dimensions into a single document. Traditionally, auditors have only ever audited the financial information contained in the integrated report. However, there are calls from the users of integrated reports for assurance to be provided over the entire integrated report, and not just the financial information. what is triple bottom reporting and how do auditors make use of it when auditing?