Multiple levels of corporate sustainability

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.