This research provides an in-depth exploration of dynamic capabilities in the realm of business sustainability, with a particular focus on Accounting Information Systems (AIS) and organizational innovation. Drawing from a rich body of literature, the study underscores the pivotal role of AIS in fostering sustainable decision-making within organizations. Furthermore, it elucidates how companies can leverage technological advancements, particularly in AI and Big Data, to enhance their sustainability performance. The paper also emphasizes the evolving nature of business sustainability, positing it as a continuum that integrates both internal organizational practices and external market conditions. The integration of insights from various domains, including AI design, business ethics, corporate reporting, and educational informatics, offers a comprehensive perspective on the multifaceted nature of business sustainability. This synthesis aids in understanding the nuances of sustainable practices and how they can be strategically embedded within an organization's core operations for long-term resilience and success.