Journal
JOURNAL OF BUSINESS ETHICS
Volume 44, Issue 2, Pages 107-119Publisher
KLUWER ACADEMIC PUBL
DOI: 10.1023/A:1023383229086
Keywords
ambition levels; corporate social responsibility; corporate sustainability; ECSF; European Corporate Sustainability Framework; spiral dynamics; sustainability matrix; value systems
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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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