Today, we are witnessing a growing awareness among companies and other stakeholders of the social and environmental problems caused by the current growth model. The responsibility of tomorrow's company must not be limited to achieving short- or medium-term financial objectives to satisfy its equity providers, but must be extended to societal concerns in order to promote its sustainability and that of its environment in the longer term. In this context of change towards societal issues, the performance of the company to be measured becomes multidimensional or global, the representation of the temporal axis moves from the short term to the long term and the origin of the performance moves from material assets to immaterial assets. This book aims to present at the beginning the consequences of adopting a sustainable development strategy, the global performance and the different measurement tools as well as an alternative approach of measurement via value.