Abstract
Contemporary business environment imposes new business rules. The maximization of profit and shareholder value cannot be the only aim of an enterprise. Instead, enterprises are forced to maximize value of all stakeholders in order to survive in the long run. The issue of sustainability has become of crucial significance, and especially measurement and reporting on sustainability, as well as, its effects on financial performances, as still dominant ones in the contemporary business performance measurement models. Hence, the subject of the research is the enterprise sustainability in the contemporary business environment. The aim of the research is to stress the role and the significance of the sustainability in the process of improving the enterprise efficiency. The research results show that the enterprise sustainability has the positive implications on the business performances in the long run, as well as on the welfare of all stakeholders. In order to be more transparent, it is desirable for enterprises to create the sustainability report, in the integration with the traditional business report, which would give the complete overview of enterprise efficiency.
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