This chapter looks at the conceptual foundations for measuring social, environmental, and economic impacts and risks. Organizations have to consider the differing and multiple objectives of stakeholders. Deutsche Bank (DB), a leading German bank and one of the world's "greenest" banks, introduced its Global Impact Tracking to assess all global and regional flagship projects. This enables DB to evaluate whether its investments as a corporate citizen are efficiently and effectively aligned with its strategic goal of building social capital in its key areas of activity: education; social investments; art; and music. Various approaches have been used to identify and measure the sustainability impacts of a company's products, services, and activities. These approaches provide an important conceptual foundation for measuring sustainability. They include methods such as cost of control and shadow pricing, damage costing, market price and appraisal, hedonic pricing, travel costing, and contingent valuation.