In recent years the term Sustainable Development has taken on greater importance in the international context. The whole world is conscious of the environmental damage that human activities have caused the planet earth. This document is intended to make an approach to a theoretical framework which defines and characterizes the concepts of Sustainable Development and Eco-Efficiency. Through the review of official documents of the United Nations we seek to explain the evolution of Sustainable Development as a topic of global importance. Later shows the relationship between this concept and Eco - Efficiency applied to business, and how companies can make their activities more environmentally friendlyWith this literature review we show how in this new era of development and globalization is important to consider that in order to meet the needs of humans is necessary to recognize and respect the limits of to ensure the survival of the human race.