本文建議可持續倫理是企業責任的核心，永續發展要持續發展不可能沒有企業的積極合作與參與。本文提出一個比布蘭特報告更精緻的可持續性觀念，以此為基礎建構企業可持續發展的規範，及提出企業對其涉利者相關的責任。本文以一家以可持續原則經營的企業在組織願景基本價值及政策上的情況作為一實例，以展示企業可持續的實踐面。

This paper proposes that the ethics of sustainability stands at the core of the corporate responsibility and argue that sustainability is not possible without the full co-operation and active participation of the business community. I articulate a notion of sustainability that goes beyond the widely used but vague notion espoused in the Brundtland Report. Aspects of sustainability are identified and discussed. I formulate the norms for corporate sustainability and define the stakeholder responsibilities pertaining to sustainability. The outline of corporate sustainability is shown with illustration from one company –the Interface, including its visions, values, and practices.