Corporate governance is the system and structures of rules, practices and processes by which a company is directed and controlled, the goals and objectives of the company are established and the performance of the company is tracked. Traditionally, corporate governance has focused on the owners of the corporation that have supplied the financial capital necessary for the business to operate (i.e., the shareholders) and on regulation of the duties and responsibilities of the persons that the owners have selected as their agent to deploy their financial capital and generate a reasonable return on their investment (i.e., the directors and the members of the executive team). As time has gone by, corporate governance has emerged from what often seemed to be an esoteric collection of laws, regulations and contracts to recognition of its role as a primary driver of competitive advantage and profitability and a means for making and executing strategic decisions and ensuring that companies achieve their goals. In addition, the scope of interest of corporate governance has expanded to include the corporation's efforts with respect to sustainability. This Guide provides an introduction to the relationship between sustainability and corporate governance with discussions on descriptions of corporate governance, the shareholder-stakeholder debate relating to the purpose of the firm, descriptions of corporate social responsibility (CSR) and sustainability and the relationship between the two concepts, the impact of the convergence of corporate governance and CSR and investor interest in CSR and sustainability on the regulation of corporations and their activities.