This Ph.D. project pursues to explore how the concept of sustainability could be incorporated as a corporate strategy within Environmental Management Accounting and Controls (EMAC) and how EMAC could be improved towards Sustainability Management Accounting and Controls (SMAC) to best utilize the organizational resources with effective top management decision making. Although recent literature provides growing debates on employing sustainability strategy within the organizational setting as a key to sustainable development, the discussion has become even more complex and diverse. Therefore, this Ph.D. research project aims to develop a feasible and comprehensive framework to guide the entities to incorporate and mobilize sustainability as a corporate strategy within Environmental Management Accounting and Controls for sustainable value creation. Consequently, by employing the suggested framework, it also expects to make a practical contribution to the ever-increasing disclosure responsibilities through re-shaping the Integrated Reporting (IR) for responsible revelation.