This book aims to develop the theme of non-financial reporting and the necessity of pursuing sustainable development with particular reference to Benefit Corporations and the B Corps. The research offers a systematic and exploratory analysis, with the goal of developing a conceptual framework for supporting companies in the achievement of sustainable governance in line with the United Nations’ guidelines for sustainable development. The first chapter reviews the relevant literature and analyzes the concept of sustainable development, focusing on the United Nations’ policies and SDGs. Chapter II reviews the relevant literature on corporate social responsibility, describing its evolution from its birth during the Industrial Revolution through the present day. Chapter III focuses on non-financial reporting and emphasizes the need to establish effective social communication with stakeholders that includes environmental, social, and governance (ESG) aspects. Chapter IV explores the value of Benefit Corporations and Certified B Corps, which are companies that have adopted an innovative business model that combines the need for both corporate social responsibility and profitability. Finally, the last chapter uses examples of B Corp Italian fashion companies to illustrate how such companies make decisions based on CSR.