In 1987 the World Commission on Environment and Development (UN WCDE) published the "Brundtland Report - Our Common Future" in declaring that the world faces a global challenge that can only be won by creating a new model production, defined sustainable. Sustainable development, therefore, is that " meets present needs without compromising the ability of future generations to meet their needs. Sustainable development, far from being a final state of harmony, it is rather the process of change such that the exploitation of resources, the direction of investments, the orientation of technological development and institutional changes be made consistent with future needs as well as with the current [1] . "
The report thus sheds light mainly on an ethical principle, namely the responsibilities of present generations towards future generations, focusing on the needs of economic, environmental and social issues. The wealth created must be useful to all economic actors, the environment must be preserved and safeguarded, and the company must be respectful of the rights and guarantees of justice.
A central theme that touches the ratio is precisely the centrality of human rights, equity social and the participation of humanity in dealing with changes in the world, " the satisfaction of basic needs (basic needs ) requires not only a new era of economic growth for countries where the majority of people are poor but also the guarantee that these poor people have their fair share of resources needed to sustain this growth. Such equity should be supported by both political systems that ensure the effective participation of citizens in decision-making, both by greater democracy at the level of international choices ".
joint action to a development which is not only driven by economic principles but also ethical, providing for the establishment of a more fair and open dialogue between institutions, and private citizens with the aim of starting a real commitment towards a model of sustainable production and better at the same time, the warning el 'hope spread that the United Nations at the beginning of the development of the concept of Corporate Social Responsibility.
The revolution of this approach is to clear the undisputed principle that the sole purpose is to use firm resources to create wealth and profit. Is established now a new concept of value creation: the company can no longer be concerned only for itself and its shareholders, but must also learn to create value for society and the environment. It is no longer conceivable to think of development without limits or compromise.
why the performance of an enterprise will not be based solely on the bottom line as profit or loss in the financial statements (from Bottom Line), or its net profit, but it will be resulting from the evaluation of three axes (Triple Bottom Line), now understood inseparable: Economic, Social and Environmental. The objective of the company will no longer be the maximization of profit maximization but value.