Corporate sustainability is advancing from the greenwashing and branding to, very recently, business imperative as shareholders demand, regulators require, and companies report their sustainability performance. Sustainability has become economic and strategic imperative with potential to create opportunities and risks for businesses. Business sustainability information is demanded by investors, required by regulators and provided by business organizations. A decade ago less than 50 companies released sustainability reports and now more than 15,000 global public companies disclose their financial economic sustainability performance (ESP), and nonfinancial environmental, social, and governance (ESG) and ethics sustainability performance information.

Primary objectives of this research are: Examine four themes of corporate sustainability including: the focus on stakeholder aspect, the main objective function of creating shared value for all stakeholders, multidimensional, and time horizons, Discuss all five dimensions of sustainability performance including: economic, governance, social, ethical, and environmental (EGSEE) with a keen focus on economic sustainability performance, Present key performance indicators (KPIs) of five all five EGSEE dimensions of sustainability performance, Present corporate sustainability theories, standards, guidelines and best practices, Examine corporate sustainability risks including: strategic, operation, financial, compliance, and reputation and cybersecurity risks, Address drivers, sources, and international guidelines (GRI, IIRC, SASB) in promoting corporate sustainability, Discuss management role in integrating sustainability performance and reporting into corporate culture, business environment, strategic decisions and corporate reporting, Present research opportunities in corporate sustainability performance, reporting and assurance, Discuss the integration of sustainability education into the accounting and business curricula, Present the status of integrated/sustainability performance reporting and assurance, Explore business sustainability performance, reporting and assurance in Asia, Present implications of sustainability worldwide and particularly in Asia.