The pursuit of aggressive environmental, economic and social sustainability goals presents both opportunity and risk. The questions around sustainability — and how hard management should drive it as a goal — require serious reflection in the C-suite and boardroom. Every organization needs to figure out what to do about sustainability based on the nature of its industry, culture, markets, stakeholder priorities, regulatory environment, appetite to lead and invest, intrinsic challenges from an execution standpoint, and long-term outlook. This issue of Board Perspectives, Risk Oversight provides an approach for management and directors to consider and some questions for the board.