For forward-thinking and responsibly acting companies, the guiding principle of sustainable development from Agenda 21 has become established. However, the research literature mainly addresses economic policy and macroeconomic issues of sustainability by examining ecological, social, and financial questions of companies at the macroeconomic level. Stefan Wilkens transfers overarching maxims to business concepts and methods. With a cross-section of all essential functions of large companies, he theoretically and empirically analyzes the efficiency of using ecological and social resources in relation to the financial success of large companies. The author develops a two-stage procedure based on the Partial Least Squares (PLS) method and Data Envelopment Analysis (DEA), which is both concrete.