A non-profit corporation created in 2004 by Mark W. McElroy. Its purpose is to conduct research, development, training, and consulting for, and with, companies around the world interested in managing and improving the sustainability of their operations.

In zijn proefschrift presenteert Mark McElroy van de Rijksuniversiteit Groningen een methode waarmee sociale duurzaamheid is te meten. Zie ook http://www.sigmaonline.nl/?m=news&f=detail&id=17968