In the last few years, corporate social responsibility (CSR) and corporate sustainability have become some of the major developments for global corporations. Those two concepts are very much interlinked. Through sustainability reporting, also named non-financial reporting, corporations and organizations show their commitment for sustainable development which refers to “meeting the needs of the present without compromising the ability of future generations to meet their own needs”. In 1987, the general concept of sustainable development originated with a report named “Our Common Future” by the World Commission on Environment and Development (known as the Brundtland Commission) initiated by the United Nations. A few years later, in 1992, at the Earth Summit UN Conference on Environment and Development in Rio de Janeiro, 178 countries adopted a comprehensive action plan named Agenda 21 supporting sustainable development.