Evan Harvey, Nasdaq’s Director of Corporate Responsibility, defines sustainability across three critical areas:

Environmental (“Issues we readily associate with sustainability”) — Emissions, carbon usage, recycling, waste water, water usage, etc.

Social (“How you treat people”) — Benefits, programs, human resources, policies that attract a diverse and innovative talent pool, etc.

Corporate Governance (“The structure of your corporation”) — Rules, checks & balances to ensure shareholder needs are being met, etc.“ Sustainability is everything that helps your company sustain itself—its people, its profits—well into the future. It’s a long-term approach. Anything you can’t see in a financial statement that contributes to that long-term mission is sustainability.

Source: Three Steps Boards Should Take to Monitor Sustainability