The paper presents complexities involved in offshoring decisions and provides a comprehensive framework for making a reliable decision for offshoring. There is a need for a holistic approach to offshoring decisions. The paper identifies various drivers, categorizes them as revenue or cost drivers, and analyzes their impact on the offshoring outcomes. The framework rationalizes the extremes of unprecedented successes and unexpected failures among organizations engaged in offshore outsourcing. The proposed framework is expected to improve the quality of offshoring decisions. The proposed framework approaches offshore outsourcing decisions at a strategic level and will improve organizations’ performance on the triple bottom line.