Abstract
According to Dr. Clare Graves, mankind has developed eight core value systems,1 as responses to prevailing circumstances. Given different contexts and value systems, a one-solution-fits-all concept of corporate sustainability is not reasonable. Therefore, this paper presents various definitions and forms of sustainability, each linked to specific (societal) circumstances and related value systems. A sustainability matrix– an essential element of the overall European Corporate Sustainability Framework – is described showing six types of organizations at different developmental stages, with different forms of corporate sustainability, each supported by specific institutional arrangements.
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van Marrewijk, M., Werre, M. Multiple Levels of Corporate Sustainability. Journal of Business Ethics 44, 107–119 (2003). https://doi.org/10.1023/A:1023383229086
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DOI: https://doi.org/10.1023/A:1023383229086