The GAIA Theory is the scientific explanation of how our planet functions as a single living and self-regulating system. It can be considered that GAIA is challenging a new functional stage of world development, including the economic performance dimension. It was first scientifically formulated by James Lovelock (1960) and has inspired many leading figures of the past years. Recent researches are referring to a multitude of motivations regarding the socio-economic and environmental reporting of so-called global performance (Margulis, 2006; Hassel et al., 2005). The research methodology of this paper is based on a multidisciplinary approach, which has worked out an advanced techniques set of educational, economic, social and environmental dimensions. We use fundamental research that is related to inductive accounting theory and scientific methods for the identification of theoretical and practical difficulties. The paper allows new approaches concerning global green performance, ensuring premises for future research.