In the contemporary business environment, it is increasingly expected that companies will demonstrate sensitivity to developments within their operating context, as well as a commitment to profit-making. Such supplementary responsible behaviours, when conducted with an understanding of sustainability, are crucial in ensuring a habitable world for future generations. In particular, the threat posed to humanity by global warming, and the associated climate changes, demand that businesses with a significant impact on the natural environment assume a proactive and responsible stance. Furthermore, given that businesses represent one of the fundamental pillars of contemporary society, they must refrain from exhibiting indifference towards the social and economic trends that shape their surrounding communities. From this perspective, it is incumbent upon sustainable businesses to make informed decisions that take into account the continued viability of environmental, social and economic sustainability. This encompasses a wide range of factors, such as land selection, construction of buildings, operational aspects of business functions including production and marketing, and waste management. It is of great importance for businesses to demonstrate leadership, to foster an organisational culture conducive to ethical behaviour, and to adopt a vision that encompasses sustainable value creation. In order to address these issues and to examine the concept of sustainability in depth, the present study seeks to answer the following questions: Why should businesses develop a sustainable understanding? And what should they do to achieve this understanding in practice?