At the same time internal transparency through environmental management accounting started to increase with a business rationale to improve efficiency and reduce costs, in relation to using natural resources, reducing emissions to air, water and soil, as well as in reducing waste. More recently companies increasingly see the relevance of sustainability for their long term business continuity and identify sustainability challenges as a business growth driver. They even transform their business to address such business opportunities. The company, DSM, active in health, nutrition and materials, for example, is not only changing from a chemical company to bio-based solutions, but also focuses its business activities much more on nutrition, as this will be a major global challenge.