This chapter works through the evolution of the concept of sustainability that has occurred over the last several decades under the influence of three main groups: ecologists, the United Nation’s World Commission on Environment and Development, often referred to as the “Brundtland...

In the wake of the criticisms of auditors and their corporate overseers for their failures during the financial debacles of the late 1990s and early 2000s, board-level audit committees of public companies became the foundation of many aspects of a new corporate governance scheme and emerged as...