This study was carried out as a joint effort of KPMG CostaRica, AlianzaEmpresarialparadelDesarrollo(AED), and the United Nations in CostaRica.

Its purpose is to address sustainability as an approach for strategic planning, where both the fundamental pillars (mission, vision and values) and the operational planning seek to generate symbiotic relationships that last over time, not only with strategic allies, but also with the economy, the environment,and society as awhole. Thus, from the creation of a sustainability management strategy, organizations acquire the means to take responsibility for the impact of their operations.