One of major principles that is most prominent at the present time issue sustainability. Sustainability has recently become very important for businesses, from large businesses into small businesses. One of the focus sustainability concept in businesses is that company cannot separated from the society and the environment. The society and the environment is classify as involuntary stakeholders, because the society and the environment cannot able to make choice to be not become stakeholder. This book, provides the impacts of environmental performance, profitability, and leverage to sustainability reporting disclosure.