The main objective of business organizations has evolved from profit maximization to increasing shareholder wealth. In recent years, this objective has changed in light of recent developments in corporate sustainability to create stakeholder value while protecting the interests of other non-shareholding stakeholders including creditors, customers, employees, suppliers, society and the environment.

To effectively achieve this new objective, corporations are expanding their performance to both financial/quantitative economic performance (ESP) and non-financial/qualitative environmental, ethical, social and governance (EESG) sustainability performance. Reporting ESP and EESG sustainability performance demands a new integrated corporate reporting regime.

The number of public companies worldwide that disclose sustainability performance information has recently increased significantly to more than 8,000, and starting in 2017, more than 6,000 European companies will be required to disclose their sustainability performance information. This growing trend toward sustainability reporting and assurance is expected to continue worldwide. The reliability and credibility of these integrated sustainability reports need to be assured by assurance providers.

This introductory course is intended for those interested in learning about corporate sustainability including financial officers, boards of directors, management, internal auditors, external auditors, legal counsel, financial analysts, educators and regulators.

Course Series

This course is included in the following series:

4 CoursesCorporate Sustainability

  1. An Introduction to Corporate Sustainability Performance, Reporting, and Assurance
  2. Relevance and Importance of Economic Sustainability Performance
  3. Non-Financial Sustainability Performance
  4. Drivers, Guidelines, and Future of Corporate Sustainability
Learning Objectives
  • Explore the basic concepts, theories and standards of corporate sustainability.
  • Identify the four themes of corporate sustainability: Multiple bottom line, long-term horizons, stakeholder focus, stakeholder value creation.
  • Identify the five dimensions of sustainability performance: economic, environmental, governance, social and ethical.
  • Explore the classification of five multi-dimensions of sustainability performance to financial/quantitative economic sustainability performance (ESP) and non-financial/qualitative environmental, ethical, social, and governance (EESG) sustainability performance.
  • Explore the assessment and management of corporate sustainability risks including strategic, operational, compliance, financial, reputation and cybersecurity risks.
Last updated/reviewed: March 10, 2024
10 Reviews (34 ratings)


Member's Profile
I noted the negative feedback prior to taking this course, but found it rich in content (esp. the "why and wherefore" of sustainability) and holistic in perspective. I appreciated how the instructor presented economic profitability as a key component of sustainability. My only reason for not rating this course with 5 stars is that the content seems a bit out of date. I look forward to an updated edition.

Member's Profile
The instructor provided a lot of facts and details; however, at times is was difficult to correlate some of this information. i.e. what was mandatory vs. voluntary; proposed vs. enacted; etc.

Anonymous Author
Presenter is monotone and accent makes discernment of language more difficult. We need engaging presenters with solid visuals and simple backgrounds.

Member's Profile
The Instructor was a bit slow in communicating, but the content being taught is fabulous and the instructor was very educated in the topic.

Anonymous Author
I sure hope the in-coming 2017 US political climate will continue to support the development non-economic (EGSEE) sustainability reporting.

Member's Profile
Very good introduction to the topic but old information. Looking forward more courses from the instructor but with updated content.

Member's Profile
There were repeating slides in the presentation. They should be removed to make the presentation flow better.

Member's Profile
The instructor is very knowledgeable. It is a good course for beginners. It could be more up to date.

Member's Profile
Good introduction to sustainability practices & requirements; good exam - makes you think

Anonymous Author
Very important topic

Course Complexity: Foundational

No Advanced Preparation or Prerequisites are needed for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Introduction to Corporate Sustainability Performance, Reporting, and Assurance1:25
Corporate Sustainability Performance & Reporting
  Sustainability and Integration 7:34
  Value - Relevance of Sustainability10:29
  Multiple Bottom Line of Sustainability15:25
  Sustainability Research and Education 6:52
  Sustainability Theories, Standards, and Risks11:34
  Sustainability Reporting and Assurance 11:37
Gatekeepers, Best Practices, and Conclusion
  Sustainability Gatekeepers 7:03
  Sustainability Best Practices 9:40
Continuous Play
  An Introduction to Corporate Sustainability Performance, Reporting, and Assurance 1:33:13
  Slides: Introduction to Corporate Sustainability Performance, Reporting, and AssurancePDF
  Introduction to Corporate Sustainability Performance, Reporting, and Assurance Glossary IndexPDF