Final answer:
The Triple Bottom Line incorporates social, environmental, and financial reporting but does not explicitly include ethical reporting, although ethics can influence the social and environmental aspects.
Step-by-step explanation:
The type of reporting not incorporated by the Triple Bottom Line (TBL) is d) Ethical. The TBL framework focuses on three aspects: social, environmental, and financial reporting, which are aimed at measuring the performance and sustainability of a corporation or organization.
The TBL does not explicitly include ethical reporting, although ethical considerations can be indirectly related to the social and environmental dimensions.