Companies have started to publish social and environmental reports, in addition to their financial reports. Disclosing non-financial information takes the form of sustainability reports due to some pressures from the environment. The reasons of why organizations publish sustainability reports and benefits that can be obtained with such disclosures can be explained from institutional theory, legitimacy theory and stakeholder theory perspectives. This chapter aims to broaden the understanding about sustainability reporting. Thus, after a quick introduction with the meaning and scope of sustainability and organizational sustainability, theoretical framework for sustainability reporting practices and related studies from different organizational contexts are examined. Besides, sustainability in the Turkish business context is shortly addressed.