By definition “Sustainability” is, in fact, a function of the environment, of the economy and of society. A sustainable organization would, of course, like to have a healthy balance sheet. It would also like to produce satisfied customers, a good public image and happy employees who work in safe conditions. Further, it would like to operate in a manner that ensures that renewable and non-renewable resources are managed effectively. This latter step will provide benefits to themselves and to any other people who depend on those resources and their surrounding environment. A Sustainability Operating System (SOS) provides the means for developing, managing and evaluating sustainability initiatives. The structure of a SOS is tailored to suit each organization but there are common elements that can be seen in companies of all sizes.