The second aspect of the tipple bottom line is “people”. Willard (2002) categorizes the role of firms to “people” into
two distinct and overlapping groups; internal employees and the rest of the world. To the internal employee, policy and
efforts should be directed towards promoting respect for diversity and human rights; health and safety protection;
empowerment and caring. To the rest of the world, Willard (2002) argues that, policy should be directed towards
charitable contributions, corporate relations, closing gap between rich and poor. In summary, the “people” component
of the TBL advances that employees need to be able to rely on a safe work environment that continuously reduces risk
of injury. This is the basis for maintaining a sustainable workforce.