Corporate sustainability strategies: sustainability profiles and maturity levels

Abstract Although many companies investigate sustainability management and publish sustainability reports, their main focus in this endeavour remains unclear. Often, it seems that sustainability issues are pursued more coincidentally than with a clear strategy. On one hand, research is done for the identification and determination of distinct aspects concerning economic, ecological and social dimensions of sustainability. Guidelines to develop a sustainability report are popular examples of this. On the other hand, scientific effort is recognizable regarding the establishment of specific sustainability strategies, e.g. strategies that focus on internal/external orientation of sustainability commitment.…