"The proportion of a company's total market value that exceeds its book value has increased from 40% in the early 1980s to over 80% at the end of the 1990s. This means, that only 20% of a company’s value is reflected in the accounting system... [thus the largest portion of a company's economic activities] can easily be overlooked." - Jurgen H. Daum in the book Intangible Assets and Value Creation.

Corporate sustainability is a dynamic management paradigm. Although the concept acknowledges the need for profitability, it differs from the traditional growth and profit-maximisation model in that it places equal emphasis on economic, environmental and social performance, and disclosure of this performance. A significant number of companies have made public commitments to economic development, environmental protection, social justice and equity; their number continues to grow. This trend will be reinforced if shareholders and other stakeholders support and reward companies that conduct their operations in the spirit of sustainability.