Reverse logistics activities are widely used application to preserve the environment in many developed countries from e-waste problem. Due to lack of public awareness in many emerging countries, implementation of reverse logistics program must be initiated by government. Besides that, reverse logistics practices often fail to balance among profit target achievement, the environmental conservation, and social harmony. Moreover, in the recent years, triple bottom line is not enough since many parties are only focused on their reputation due to they are afraid to be blame as the source of problems. Therefore, this research aims to build sustainable reverse logistics theory for emerging countries through quattro bottom line approach from government perspectives. Theory building process consists of systematic literature review, triangulation of data collection, major part of theory description, conceptualization and operationalization of theory. The result indicates a number of obligation that must be regulated by government for all parties that was divided into four categories, i.e. infrastructures and facilities provision, human resource commitment, regulation establishment, and managerial orientation. This theory can be adopted to measure performance of SRL Implementation.