DBL is

Double Bottom Line (DBL) is a value system that takes economic value (EV) and social value (SV) in to consideration as two factors in a complete whole. Social value represents the sociability and total value of corporate management activity which contributes to solutions with regard to ‘social problems’. Social problem in this context is defined as a situation where many members of the society suffer because of systemic or structural issues and the problem can’t be solved by the efforts of an individual. The social values created during the process of corporate management activities are classified as ‘business sociality’, ‘social contribution sociality’, and ‘national economy contribution sociality’.

Double Bottom Line

Single Bottom Line

  • Economic Value (EV)-Measure and manage only financial management performance
  • Social Value (SV)-Also measure and manage the social value of business activities contributing to the resolution of social problems
Business Social Performance
Social performance that is generated through the production process of corporates and its results - products and services
Social Performance in Social Contribution
Social performance that is generated through social contributions of corporates
Social Performance Contributed to the National Economy
Social performance that is generated by transferring economic resources to stakeholders during the business activities of corporates through wages, taxes, dividends and interests

DBL Management System(DBLMS)

DBL Management System (DBLMS) is a guideline for the creation of social value by members of SK hynix, as well as a specific implementation of SKMS, where “the company grows along with society not only by contributing economic development, but also by creatingsocial value.” It includes guidelines for all members of SK hynix to internalize the creation of social values inside work, and encompasses the preliminary evaluation system for the creation of social values and method for applying it.

DBL Management System

Change of standards for establishing business plans
Inclusion of ways to create social value upon establishing plans for new projects and tasks
Encouragement of out-of-the-box thinking and endeavors
Suggestion of members’ voluntary pursuit of social values and the role of leaders
Compensation for promotion of DBL
Establishment of direct and indirect compensation structure based on social value creation performance
Specific evaluation guidelines related to DBL
Evaluation of social value creation performance on equal footing with economic performance

Composition and application of DBLMS

The DBL Management System (DBLMS) is composed of: the ‘DBLMS Guide,’ a guideline for members to apply to work; the ‘DBL RI (Readiness Index),’ a measurement index for the preliminary evaluation of the DBL pursuit preparation capacity of each organization andmember; and the ‘DBL RI Application Measure,’ a measure for applying the measurement results from DBL RI when establishing the next business plan.

DBL Management System


Understand what
must be done
DBLMS promotion system
Working method centered
around social values
Measure for establishing
DBL Biz. Model

(DBL Readiness Index)

Evaluate levels
as of today
Evaluate DBL internalization
Evaluate the level of preparation
of new DBL Biz. Model

Application Measure

Promote continued
advancement of DBL
Apply to establishment of KPI
Review new DBL Biz. Model