About the Author: Marc J. Epstein is Distinguished Research Professor of Management at Jones Graduate School of Business at Rice University in Houston, Texas. He is considered one of the global experts in the areas of sustainability, governance, performance measurement, and accountability in both corporations and nonprofit organizations. F. Warren McFarlan is Albert H. Gordon Professor of Business Administration, Emeritus and former senior associate dean of the Harvard Business School. He has served for over thirty years on both corporate and nonprofit boards and has written a number of articles and cases in the area of Social Enterprise.