This chapter reviews the literature on sustainability evaluation, particularly the metrics and models adopted to estimate the actual impact at both the corporate level and across the entire (manufacturing) supply chain. Graphically, it aims to introduce the elements represented in the bottom part of the proposed theoretical framework, specifically, the data collection and (standard) measures dissertation, as well as their interconnection with the assessment of the sustainability of the value chain (left part of the framework) and the accountability of the supply chain part (right part of the framework). Thus, this chapter seeks to clarify how the enterprise dimension (the micro-level of analysis) is linked to the supply chain dimension (meso-level). This logical step can be traced back to the structure of the previous chapters. Chapter 1 introduced the concept of the supply chain—which is not as prevalent in the accounting literature to which this volume speaks—and Chap. 2 examined the antecedents and drivers of supply chain performance reporting, contrasting them with those at the firm level. Chapter 3 discussed how the evolution of regulation has facilitated this shift, tracing the move from a reporting process centered on the firm to one that expands to supply chain impacts. This chapter marks the culmination of this trajectory in the literature, unifying contributions that have already sought to redirect the debate from a vertical, firm-centric analysis to a meso-level assessment of supply chain impacts. To this end, we explore aspects of corporate governance (particularly the role of top management) and the transition to how disclosure impacts the meso level. The ultimate aim of this chapter is to foster debate on the economic, social, and environmental value of disclosing performance at the supply chain level, while anticipating the last logical element instrumental for the discussion of the proposed theoretical framework discussed in Chap. 5 .