This book addresses the subject of sustainable business development and necessary change. It is not intended to contribute to the wider environmental debate but, instead, it is intended for use by corporate management, Boards of Directors, their advisors and financial sector players, such as investors, asset managers and analysts, and the accountancy profession, in discussions regarding what must be done, and how such change can be managed. The book´s aim is to help to promote a greater awareness, knowledge and belief in this subject in order to guide and direct management in identifying a vision that is not short-term, but long-term; a vision of sustainable business development.