
To Be or Not to Be: Sustainability Between Strategy, ESG, and Reporting
Driven by a series of institutional and political pressures—from Climate Conferences to the Green Deal, from Non-Financial Reporting and Sustainable Finance Directives to those on transparency and greenwashing—the debate on corporate sustainability has often become muddled and highly ideological in recent years. With over three decades of experience in sustainability management, and having observed and studied the actions of many managers and organizations, we aim to clarify what corporate sustainability truly is and what it is not. The roots of corporate sustainability lie in corporate responsibility ...