Changing a corporate culture is very diffi cult. Imagine that you are asked by your chief executive to help move your fi rm toward the use of a triple-bottom-line accounting model in which environmental and social factors are given equal weight to fi nancial indicators. Assume that this would represent a major transformation of the fi rm. How would you begin to set the stage for this transition? What reasons would you use to support the change? How would you change attitudes and values?