Over the past 20 years, there has been an increasing attention on the drivers of value in organizations. Both the strategic management literature and practice have remarked the importance for managers to be aware of the impact of firm activities, products and services on either the external and internal environment and, more generally, on all firm stakeholders. The emergence of the notions of “sustainable development” and “sustainability” reflects a profound change in global thinking, which forces firms to move beyond trade-offs between business and society
