The concept of sustainable development (SD) is starting to influence the practices of companies and public institutions today. This has led to a major revolution by focusing on the new issues facing societies: rethinking the measure of economic growth to reflect the economic, environmental and social dimensions of sustainable development, taking into account the needs of present generations and futures and articulate the global and local dimensions [1]. The operationalization of this concept in companies represents a requirement that leaders cannot ignore today because of the social pressures and the challenges raised by the integration of economic, environmental and social concerns. The adoption of ISO 9001v2015, ISO 14001v2015, ISO 45001v2018, SA8000 and ISO 26000 standards is likely, under certain conditions, to help companies integrate economic, environmental and social concerns. However, the procedural nature of these standards does not allow, at the outset, to take into account the main issues associated with sustainable development [2]. This taking into account ultimately depends on the efforts of companies to give substance and content to a concept whose outlines remain unclear. ISO standards therefore represent operational tools which may be relevant but whose use and efficiency depend on their users more than initial proposals or intrinsic characteristics of these management systems. In this regard, the concept of performance deserves to be defined in a new logic of sustainable development and be associated with a reflection on the choices of the mode of development. The obvious question is how to guide companies towards the choice of these new performance modes. What are the incentives for "responsible management", which is no longer reduced to financial performance and extends to social (or societal) and environmental spheres.