Sustainable development takes into consideration the fact that economic efficiency depends on many variables,
from the legislative and technological to socio-cultural. By following the sustainable development, to achieve the
organizational goals, it is necessary for management to act taking into account not only to obtain profit but also the
environment and society. Thus, to ensure long term profitability, the management attention should be directed in
addition to profit, to respect the legislation on social and environmental protection towards the responsibility for
corporate accountability.