I wish to thank CIES for its direct support of this research, and I thank the reviewer who offeredvaluable perspectives about the work. The ProInversion organization endorsed my initial pro-posal and I thank them.All my work in Peru was made possible with the support of the Universidad del Pacifico. I wishin particular to acknowledge Prof. Pedro Franco for encouraging me to apply to the Universityand for his support throughout my time at UP. Pedro made possible for me a once-in-a-lifetimeopportunity – to live and teach in a fascinating country, in a great institution, and create some-thing sustainable for the future. I will always be a supporter of Pedro and the UP, and their newCentro de Gerencia y Contabilidad Sostenible.Prof. Martha Chavez helped me greatly to settle into UP and navigate through the administra-tion, and was very kind always to help me understand how to live in Lima. Prof. Jesus Tongwas always interested in sharing ideas and very welcoming. Prof. Felipe Portocarrera endorsedmy participation in the Centro de Investigacion and supported my research aims, with the excel-lent help of Catherine Vasquez. Thanks also to the other faculty in the accounting departmentand my other friends at UP.Elizabeth Longa was my best student of Environmental Management Accounting and I waslucky that she became my research assistant also. She now is probably the most informed per-son about Socially Responsible Investing in all of Peru – a national treasure! Elizabeth is pro-fessional, smart, efficient and nice and I will follow and assist her career with great interest.The entire time I lived in Lima, almost 2 years, I was fortunate to meet many people who careabout social responsibility and are leading their country forward. There are too many to list, butI want to say thanks in particular to Henri le Bienvenue, Federico Cuneo, Roque Benevides,Mariano Paz Solan, Carlos Rios, Bertha Olarte and Manuel Ponce Ruiz at U Lima, and CeciliaRosell, Rosa Salas and Dora Cortijo and Chantal Maurer at CONAM. They all contributed theirknowledge and enthusiasm and were nice to work with. People like this are the proof that Peruis on the right track towards sustainable development.The chapter describing CSR in Peru almost certainly contains some errors about activities andorganizations. There are many CSR activities and advocates in Peru and I apologize to anyonewho feels they were not adequately represented in this paper. I am happy to receive correc-tions or more information about the organizations described and take full responsibility for er-rors.