INTRODUCTION
According to the Brundtland Commission (1987, p. 43), “Sustainable development is development that meets the needs of present generations without compromising the similar needs of future generations. The concept interprets sustainable economic, ecological and social development as a unity.” Today’s companies must also comply with the challenges stemming from this approach, and therefore they must also implement economic, social and environmental goals. The reduction of pollution, the equitable distribution of wealth and improved social services pose a challenge to management, as the value of the company has to be increased for the stakeholders in such a manner that social and environmental responsibility should not be neglected.