Corporate sustainability refers to business strategies that create long-term shareholder value while embracing opportunities and managing risks in order to add social and environmental values to external stakeholders as well. Although theoretical possibilities and generic business cases indicate that strategies improving environmental and social performance can increase shareholders’ value as well, the absence of sustainability accounting methods hinders most companies’ commitment to sustainability. To address this need, this research develops a methodology of performance evaluation to account the values and costs of corporate sustainability strategies in the framework of the “Triple Bottom Line”. This methodology can help generate ideas combined with an evaluation of the stakeholder value impacts with which to compare alternatives, refine initiatives, and establish performance targets. It sheds valuable light on the accountability of external values and costs that are not captured by traditional financial methods.

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