This research uses the SPA System (Sustainability Performance Assessment, Paun 2015) to assess sustainability performance for three natural resource-based case study companies in Asia, Europe, and the United States. The SPA System is built on the Global Reporting Initiative (GRI) framework, and consists of 91 performance measures in three categories: economic, environmental, and social. The economic dimension of sustainability concerns impacts on the economic conditions of stakeholders, and on local, national, and global levels. The environment dimension concerns impact on living and non-living natural systems, related to inputs (e.g. energy, materials, water), outputs (e.g. emissions, effluents, waste), biodiversity, transport, and environmental compliance and expenditures. The social dimension concerns the impacts on social systems within which the firm operates and includes labor practices, human rights, product responsibility, and society. The sample consisted of three case study companies from three countries: China Steel (Taiwan), Fairmount (U.S.), and Givaudan (Switzerland). Data was extracted from their annual sustainability reports. China Steel reported the highest percent of GRI indicators (97%) and had the highest mean sustainability performance (3.1). It reported more than double the indicators as compared to the other two case study companies, indicating substantially greater transparency. Fairmount, a U.S. producer of sand-based products for the energy and building construction industries, reported on the fewest percent of indicators (20%) and had the lowest sustainability performance mean (0.7). Givaudan, a Swiss company that produces flavors and fragrances, reported on 37% of the GRI indicators and had the middle mean sustainability performance. Using SPA means stakeholders can assess and compare sustainability performance among companies, thus enabling better, more informed decision making (e.g., which companies to buy from, work at, invest in, lend to).