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DOI: 10.5902/198346598879 The idea of sustainability in a company indicates that to achieve a good economic performance, companies should adopt a strategy that includes the triple bottom line concept, according to which the companies should be accountable for their performance in the economic, environmental and social areas. This paper aims to describe the benefit to put sustainability at the heart of the corporate governance as a business strategy that will generates value from the search for better social and environmental outcomes. We mention the example of the Masisa Company to analyze the implementation of the Triple Bottom Line and Corporate Governance in both countries where it operates, Brazil and Chile.
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