Through their activities, products, services, and relationships, organizations have impacts on the economy, the environment, and society. These impacts represent contributions of the organization, both positive and negative, towards the goal of sustainable development. Likewise, the social and environmental impacts of organizations generate risks and opportunities for the development of the business, its capacity to generate value and, ultimately, its sustainability in the long term. On the other hand, there is increasing pressure for companies to take action and take into account the broader expectations of interest groups such as investors, employees, suppliers, communities and consumers. Likewise, the regulatory frameworks and norms and standards are advancing towards the establishment of new regulations that seek to encourage more ambitious measures by companies in relation to the management of their social and environmental impacts and risks. In a global context where the conditions of exhaustion of planetary limits put the sustainability of the economic growth model at risk and social inequities require measures to ensure social inclusion and well-being for all, companies have a key role in ensuring a transition to a low carbon economy, with progress and well-being for all.