Yes / Extant research has established that environmental sustainability orientation (ESO) has a positive influence on performance outcomes. Nevertheless, several contingencies tend to affect the strength of this relationship. In this study, we draw on natural resource-based theory to introduce competitive strategies as moderators in the ESO-performance nexus. Using time-lagged data obtained from 269 firms in Ghana, this study finds that firms pursuing the differentiation strategy can positively boost performance outcomes with ESO than without differentiation strategy. We also find that firms can use the low-cost or the integrated strategy to get higher impact on performance with ESO respectively. Based on the results, firms in Ghana do not need differentiation strategy in order to boost the effect of ESO on financial performance. Theoretical and practical implications are discussed.

Yes / Purpose. This viewpoint paper addresses the use of sustainability frameworks in embedding education for sustainability into the curriculum of Higher Education Institutions (HEIs). We focus on the paradox that sustainability frameworks must facilitate transformation of existing structures whilst also being well-enough aligned with current conditions to be readily adopted by today’s HEIs. Design/methodology/approach. We propose a set of four criteria for assessing the suitability of sustainability frameworks for use across the curriculum: Relevance to Current Curricula; Language; Institutional Fit; and Concept of the Future. Using these criteria, we assess how various frameworks align with the current (unsustainable) state of affairs, and their transformative potential. The frameworks assessed are: the Sustainable Development Goals (SDGs); the Three Pillars Framework; and the Capitals Approach. Findings. We find that each of the frameworks has strengths and weaknesses: the SDGs and the Capitals Approach perform well on alignment, but less well on transformation. Conversely, the Three Pillars Framework perform well on transformation and less well on alignment. By applying the criteria set out in this paper, we hope those working to embed sustainability into the curricula of HEIs will be better equipped to navigate the tensions presented by sustainability transitions. Originality. Using a novel set of criteria for assessing sustainability frameworks, this paper provides guidance that was previously lacking to education for sustainability professionals who are attempting to embed sustainability into the curriculum at HEIs. / The financial support of the UK Economic and Social Research Council for the Centre for the Understanding of Sustainable Prosperity (CUSP) (ESRC grant no: ES/M010163/1) is gratefully acknowledged.

Yes / Cutting-edge technologies like big data analytics (BDA), artificial intelligence (AI), quantum computing, blockchain, and digital twins have a profound impact on the sustainability of the production system. In addition, it is argued that turbulence in technology could negatively impact the adoption of these technologies and adversely impact the sustainability of the production system of the firm. The present study has demonstrated that the role of technological turbulence as a moderator could impact the relationships between the sustainability the of production system with its predictors. The study further analyses the mediating role of operational sustainability which could impact the firm performance. A theoretical model has been developed that is underpinned by dynamic capability view (DCV) theory and firm absorptive capacity theory. This model was verified by PLS-SEM with 412 responses from various manufacturing firms in India. There exists a positive and significant influence of AI and other cutting-edge technologies for keeping the production system sustainable.

As required by the Corporate Sustainability Reporting Directive (CSRD) of the European Union, this thesis thoroughly examines the transition in corporate sustainability reporting from limited to reasonable assurance. The directive is being implemented at a crucial time as companies are progressively incorporating environmental, social and governance (ESG) factors into their core operating and reporting practices. The CSRD is intended to improve sustainability disclosures’ comparability, credibility and reliability. It is a legislative response to a larger movement for more corporate accountability and transparency. The study uses a qualitative technique using semi-structured interviews with professionals from leading audit firms. The purpose of these interviews is to provide many aspects of the transition with a particular emphasis on how businesses and audit firms are modifying their operations to comply with the stricter requirements of the CSRD. The study identifies the main factors behind this shift such as increased stakeholder demands for transparency and a changing regulatory environment that makes it necessary to reevaluate current assurance practices.  The study’s important conclusion is that putting reasonable assurance requirements into practice is difficult. Companies must create advanced data management systems that can handle the CSRD’s requirements for an increasing volume of information. In addition to ensuring data accuracy, these systems need to make it easier to analyse and report on the data in a way that complies with the new assurance standards.  Additionally, the shift needs a major improvement in auditor competencies. It is necessary for auditors to have a better understanding of both traditional financial auditing and the specific challenges presented by sustainability reporting. This includes having a thorough understanding of ESG factors and how they affect risk profiles and corporate performance. Hence, the CSRD acts as a catalyst for a significant shift in auditors’ professional development and training, emphasising the necessity to combine sustainability with financial auditing skills.  Strong internal controls are also important, as the research shows. Establishing and maintaining strict internal mechanisms is necessary for businesses to ensure the reliability of their sustainability reports. This involves a thorough review and a redesign of internal processes in order to meet the higher standards of reasonable assurance. These controls are essential for reducing the risks associated with sustainability reporting such errors or misrepresentations which can have a big influence on stakeholder trust and regulatory compliance.  This change has significant implications for society at large. Companies may give stakeholders more reliable and detailed disclosures about their sustainable practices by shifting toward reasonable assurance. This can have a big impact on investment choices and build stakeholder confidence. This shift promotes a more transparent and sustainable corporate environment by supporting the incorporation of ESG factors into core business strategies and by strengthening the credibility of sustainability reports.

Background: In an evolving business landscape, the need for regulations has emerged to foster sustainable business. To ensure that firms are held accountable, the Corporate Sustainability Reporting Directive (CSRD) entered into force in January 2024, encompassing approximately 50,000 firms across Europe. This directive expands upon previous legislation in all conceivable metrics, and has put affected firms under significant pressure, posing implications for organizational change arising from the extensive implementation. Purpose: The purpose of this study is to identify what actions firms are taking to comply with the Corporate Sustainability Reporting Directive and explore how their actions impact their organizational structure. Method: The study was conducted through a qualitative method including semi-structured interviews with eight participants, including HR Managers, Sustainability Managers, and Consultants. Conclusion: The study reveals that the effects on the organizational structure of firms as a consequence of the CSRD primarily involves incremental change. Efforts of coordinating across departments, allocating tasks and establishing supervisory functions emerges as core challenges when transitioning to CSRD compliance. These, in turn constituting structural changes in specialization, functional flexibility, formalization and standardization to accommodate new procedures necessitated by the CSRD. The analysis further highlights the expansion of middle management, support staff and technostructure, as a result of organization wide collaboration.

The fashion industry is gradually shifting from its dependence on a wasteful system towards the integration of increasingly sustainable practices. Accordingly, players in the fashion industry are beginning to communicate sustainability through channels such as Sustainability Reporting and Social Media. This study’s purpose is to explore the connections between annual Sustainability Reporting and Social Media by observing the way they convey Sustainability Communication. Each key concept of this study is researched at length by current academics, however, the combination of the three in the context of Sustainable Fashion is not well researched. Sustainable Fashion is understood as the next reality for the industry, embracing all aspects of the Triple Bottom Line, to overcome current challenges. Hence, engaging in Sustainability Communication and Reporting is a step towards transparency, in which the role of Social Media is growing. Studying Sustainability Communication through Social Media and Sustainability Reporting provides an idea of how Sustainable Fashion brands communicate their sustainability efforts. Two Swedish companies were observed, Dedicated and Lindex, both with a focus on elements of the Triple Bottom Line: Environmental and social sustainability respectively. The study was conducted with an explorative and abductive approach, through a Qualitative Content Analysis following two main parts: Firstly, analyzing the content of the brands’ sustainability reports, and secondly analyzing and categorizing the content of their Instagram posts. A final analysis examined contents from sustainability reports and Social Media to identify diverse Sustainability Communication practices. The main findings were discussed in line with the set purpose. First, the analysis suggested that Sustainability Communication is disparate from reports to Social Media. As Social Media was seldom used to disclose their sustainability practices, it was instead embedded in the brands’ identities. When sustainability practices were communicated on Social Media, only a portion reflected the reports’ contents. Second, it was observed that despite the different sustainability focus between the brands and the lack of mandatory reporting standards, the two approached Sustainability Communication similarly. Overall, according to the findings and supported by previous research, Social Media presents an opportunity for brands to communicate their complex sustainability activities in a simplified way. Harnessing it can potentially heighten transparency and make information accessible to most consumers. The managerial contributions of this study concern managers for Sustainable Fashion brands to understand and synthesize their Sustainability Communication on Social Media.

[ES] La contratacion pública ha sido destacada como el elemento clave para impulsar las tres principales dimensiones de la sostenibilidad (económica, ambiental y social) en la industria de la construcción. Sin embargo, a pesar de los esfuerzos llevados a cabo por las administraciones públicas a nivel internacional, en la actualidad, existen importantes limitaciones que están obstaculizando la implementación efectiva y eficiente de la sostenibilidad social en la contratación de obra pública. Las limitaciones más importantes son: la falta de conocimiento sobre cómo implementarla en el sector de la construcción; la escasez de definiciones claras, consistentes y prácticas sobre qué es la sostenibilidad social para esta industria; y, la necesidad de determinar los criterios sociales a tener en cuenta, así como el mejor método para evaluarlos y medirlos. En base a esto, la literatura científica destaca la necesidad de estudiar cómo la sostenibilidad social podría implementarse de manera más efectiva en la industria de la construcción a través de la contratación pública, y alega la necesidad de desarrollar una metodología que ayude a las administraciones públicas en la implantación de dichos criterios, al mismo tiempo que se garantiza su evaluación objetiva. A la vista de estos antecedentes, el presente trabajo propone dos preguntas de investigación. Por un lado, esta investigación busca caracterizar la situación actual respecto a la inclusión de la sostenibilidad social en la contratación de obra pública a nivel internacional. Para ello, se analizan 451 licitaciones procedentes de diez países con el objeto de estudiar el uso de estrategias de contratación y estrategias de licitación a nivel internacional, identificar los principales criterios de sostenibilidad social, estudiar cómo se definen estos criterios según la etapa de la licitación y determinar las variables que influyen en la implementación de dichos criterios en la contratación de obra pública. Por otro lado, esta investigación analiza cómo debería mejorarse la integración de los criterios de sostenibilidad social en la contratación pública respecto al escenario actual. Por tanto, se establecen los indicadores que deberían utilizarse para evaluar la sostenibilidad social en la contratación pública de obras de ingeniería civil; y se desarrolla una metodología que favorezca la correcta implementación de dichos criterios a nivel internacional, especificando dónde deberían ser incluidos según la estrategia de licitación. Este estudio define un alcance específico para cada pregunta de investigación. En lo que respecta a la caracterización de la sostenibilidad social en la contratación de obra pública, se busca un alcance internacional que cubra cada etapa del ciclo de vida de la infraestructura. En dicho estudio se analizan licitaciones relativas a proyectos tanto de edificación como de ingeniería civil. Por otra parte, a la hora de desarrollar la metodología para integrar los criterios sociales en la contratación de obra pública, el alcance se limita únicamente a la etapa de construcción de proyectos de ingeniería civil. El estudio de la caracterización del escenario actual concluyó que existe una falta de comprensión sobre cómo hacer que los indicadores sociales sean cuantificables; se necesitan mayores esfuerzos para aumentar el número de categorías sociales en las estrategias de licitación; y, existe una fuerte dependencia del contexto nacional en la inclusión de criterios sociales en la contratación pública. En base a estos resultados, se abordó el desarrollo de una metodología holística en la que se destaca que para garantizar una efectiva implementación de los criterios de sostenibilidad social se deben diferenciar tres grupos: 1) derechos fundamentales; 2) responsabilidad social corporativa; y, 3) compromiso social en el proyecto. Se definió un enfoque metodológico para cada uno de ellos / [CA] La contractació pública ha sigut destacada com l'element clau per a impulsar les tres principals dimensions de la sostenibilitat (econòmica, ambiental i social) en la indústria de la construcció. No obstant, a pesar dels esforços duts a terme per les administracions públiques a nivell internacional, en l'actualitat, hi ha importants limitacions que estan obstaculitzant la implementació efectiva i eficient de la sostenibilitat social en la contractació d'obra pública. Les limitacions més importants són: la falta de coneixement sobre com implementar-la en el sector de la construcció; l'escassetat de definicions clares, consistents i pràctiques sobre què és la sostenibilitat social per a esta indústria; i, la necessitat de determinar els criteris socials a tindre en compte, així com el millor mètode per a avaluar-los i mesurar-los. Basant-se en açò, la literatura científica destaca la necessitat d'estudiar com la sostenibilitat social podria implementar-se de manera més efectiva en la indústria de la construcció a través de la contractació pública, i al·lega la necessitat de desenrotllar una metodologia que ajude a les administracions públiques en la implantació d'estos criteris, alhora que es garantix la seua avaluació objectiva. A la vista d'estos antecedents, el present treball proposa dos preguntes d'investigació. D'una banda, esta investigació busca caracteritzar la situació actual respecte a la inclusió de la sostenibilitat social en la contractació d'obra pública a nivell internacional. Per a això, s'analitzen 451 licitacions procedents de deu països amb l'objecte d'estudiar l'ús d'estratègies de contractació i estratègies de licitació a nivell internacional, identificar els principals criteris de sostenibilitat social, estudiar com es definixen estos criteris segons l'etapa de la licitació i determinar les variables que influïxen en la implementació d'estos criteris en la contractació d'obra pública. D'altra banda, esta investigació analitza com hauria de millorar-se la integració dels criteris de sostenibilitat social en la contractació pública respecte a l'escenari actual. Per tant, s'establixen els indicadors que haurien d'utilitzar-se per a avaluar la sostenibilitat social en la contractació pública d'obres d'enginyeria civil; i es desenrotlla una metodologia que afavorisca la correcta implementació dels criteris a nivell internacional, especificant on haurien de ser inclosos segons l'estratègia de licitació. Este estudi definix un abast específic per a cada pregunta d'investigació. Pel que fa a la caracterització de la sostenibilitat social en la contractació d'obra pública, es busca un abast internacional que cobrisca cada etapa del cicle de vida de la infraestructura. En el estudi s'analitzen licitacions relatives a projectes tant d'edificació com d'enginyeria civil. D'altra banda, a l'hora de desenrotllar la metodologia per a integrar els criteris socials en la contractació d'obra pública, l'abast es limita únicament a l'etapa de construcció de projectes d'enginyeria civil. L'estudi de la caracterització de l'escenari actual va concloure que hi ha una falta de comprensió sobre com fer que els indicadors socials siguen quantificables; es necessiten majors esforços per a augmentar el nombre de categories socials en les estratègies de licitació; i, hi ha una forta dependència del context nacional en la inclusió de criteris socials en la contractació pública. Basant-se en estos resultats, es va abordar el desenrotllament d'una metodologia holística per a incloure els criteris socials en la contractació pública d'obres d'enginyeria civil. Este treball va destacar que per a garantir una efectiva implementació dels criteris de sostenibilitat social, s'han de diferenciar tres grups: 1) drets fonamentals; 2) responsabilitat social corporativa; i, 3) compromís social en el projecte. Es va definir un enfocament metodològic per a cada un d' / [EN] Public procurement has been claimed as the key element to drive the integration of the three dimensions of sustainability (economic, environmental, and social) in the construction industry. However, important drawbacks are hindering the effective and efficient implementation of social sustainability in public-works procurement. Currently, a lack of knowledge exists about how social sustainability is considered in the construction industry. There is also a lack of consistent, clear, and practical definitions about what is social sustainability in the construction industry, what factors should be used to define it, and how social sustainability in this industry should be measured and assessed. Based on this, scientific literature highlights the need to study how social sustainability could be implemented more effectively in the construction industry through public procurement, claiming the need for developing a methodology to assist agencies in the effective inclusion and objective assessment of social criteria in public-works procurement. According to these needs, two research questions are defined. On the one hand, this research seeks to characterize the current scenario regarding the inclusion of social sustainability within public-works procurement at the international level. To that end, the analysis of 451 tendering documents from ten countries is performed in order to: determine how public-works procurement procedures and project delivery methods are considered at the international level; identify the main social sustainability criteria; study how these criteria are defined depending on the stage of the tendering procedure; and, identify the variables that influence the implementation of social sustainability criteria in public-works procurement. On the other hand, this research analyzes how the integration of social sustainability criteria in public-works procurement should be improved to overcome the current scenario. The indicators that should be used to assess the social sustainability criteria in public procurement of civil engineering construction projects are established; and a methodology is developed to improve and strengthen the correct implementation of the social criteria in public-works procurement at the international level, specifying where the social criteria should be included depending on the procurement procedure. This study has established a specific scope for each research question. To characterize the inclusion of social sustainability criteria in public-works procurement, the scope has been defined considering an international approach; and every stage of the infrastructure life cycle of building and civil engineering projects covered. To integrate the social criteria in public-works procurement, the methodology focused only on the construction stage of civil engineering projects. The characterization of the current scenario concluded that there is a lack of understanding regarding how to quantify social indicators; more significant efforts are needed to increase the number of social categories in procurement procedures; and, a strong dependence of the national context on the inclusion of social criteria in public procurement exists, emphasizing the consideration of location-dependent aspects in the development of methodologies to assess social sustainability in public procurement. Based on this, the development of a holistic methodology to include social criteria in public procurement of civil engineering construction projects was addressed. This work highlighted that, in order to guarantee their effective implementation, three groups of social criteria should be differentiated: 1) human rights; 2) corporate social responsibility; and, 3) social commitment in the project. A methodological approach was established for each of these groups. / Gracias a la Generalitat Valenciana y el Ministerio de Economía y Competitividad por ayudar económicamente en el desarrollo de la presente investigación a través de los proyectos “Contratación eficiente de infraestructuras considerando la sostenibilidad social y medioambiental (CONSOST)” y “Diseño y mantenimiento óptimo robusto y basado en fiabilidad de puentes e infraestructuras viarias de alta eficiencia social y medioambiental bajo presupuestos restrictivos (DIMALIFE)”. / Montalbán Domingo, ML. (2019). Social sustainability in public-work procurement [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/131204

Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.

Hållbarhet är ett begrepp som har skiftande innebörd, både inom vetenskap och populärvetenskap. Forskning kring hållbarhet har ett särskilt fokus på kartläggning av orsakssamband och enbart ett fåtal studier fokuserar på att kartlägga och utforska hur begreppet hållbarhet konstrueras genom företags kommunikation. Inom redovisning efterfrågas ofta ett mer principbaserat och konceptuellt angreppssätt, och då detta enligt vår litteraturöversikt ges begränsat utrymme inom forskning kring hållbarhet, finns det möjligheter till att bidra med förståelse på området. Syftet med denna studie är att utforska hur begreppet hållbarhet kommuniceras och därmed konstrueras av företag med affärskonceptet fast fashion. Det finns en distinktion mellan handling och kommunikation och den här studien behandlar enbart kommunikationsaspekten. Vi har genomfört en kvalitativ innehållsanalys av hållbarhetsredovisningar för företag med affärskonceptet fast fashion. Studien har en tvärsnittsdesign med ett teoretiskt urval och top of mind-associationer. Totalt inkluderades tre företag i studien och deras respektive hållbarhetsredovisningar för rapporteringsåret 2013. I analysen har vi arbetat utifrån en abduktiv ansats inspirerat av ett foucauldianskt perspektiv. Den teoretiska modellen utvecklades med hjälp av tidigare litteratur om hållbarhetsdefinitioner och användes som en utgångspunkt för att kategorisera de textavsnitt som identifierades i respektive analys. Vår utforskning av företagens kommunikation av hållbarhet leder till slutsatsen att begreppet snarare konstrueras som produktiv aktivitet än handlingsklokhet i och med företagens tydliga fokus på stegvis anpassning och efterlevnad av såväl koder som specifika regler. Weak sustainability är mer framträdande än strong sustainability i företagens hållbarhetsrapportering, men det finns även en glidande skala mellan dessa. Till skillnad från övriga studier kring konstruktion av hållbarhetsbegreppet riktar denna studie in sig på företag med ett visst koncept (i.e. fast fashion) i utforskningen av hur hållbarhetsbegreppet kommuniceras och konstrueras. Studiens bidrag är utvecklandet av den teoretiska modellen i form av en glidande skala samt ökad konceptuell förståelse för konstruktion av hållbarhet. Vi argumenterar således för en glidande skala mellan de teoretiskt definierade hållbarhetskategorierna, medan andra studier enbart presenterar sina resultat enligt dikotomier. / Considering both science and popular science, sustainability is a concept of diverse meanings. Scientific research concerning sustainability has a particular focus on plotting causal links. Only a few studies focus on plotting and exploring the concept of sustainability as it is being conveyed by businesses via communication in corporate sustainability reports. Within the accounting field, there is a common demand for a principles-based and conceptual approach. Thus, while our literature review shows scientific research on sustainability has given limited attention to this approach, there are vast opportunities to contribute to this field by enhancing the comprehension of this issue. Consequently, the aim of this study is to explore the way in which the concept of sustainability is communicated and hence constructed by fast fashion businesses. As there is a distinction between practice and communication, this study merely focuses on the communication aspect.We have conducted a qualitative content analysis based on corporate sustainability reports issued by fast fashion corporations. The study applies a cross-sectional design and a theoretical sampling technique coupled with top-of-mind associations. In total, three corporations were included in this study, resulting in a sample of three corporate sustainability reports from the reporting year of 2013. During the analysis, an abductive approach inspired by a foucauldian perspective was applied. The theoretical model was elaborated on the basis of previous research and academic literature on the definition of sustainability and it served as an initial structure for categorization of the empirical observations.Our findings indicate that companies portray a clear focus on gradual adjustment and conformity to various codes as well as regulations, which leads to the conclusion that companies included in this study construct sustainability in terms of skills rather than wisdom. Furthermore, our findings point to the conclusion that elements of weak sustainability are more prominent than elements of strong sustainability in corporate sustainability reports. However, a notable finding is the existence of a sliding scale between these paradigms. As opposed to other studies regarding the construction of sustainability, this study focuses on a certain business concept (i.e. fast fashion) exploring the communication and construction of the concept sustainability. The contribution of our study is an evolution of the model in terms of a sliding scale and increased conceptual understanding of the term sustainability. We argue a sliding scale between weak and strong sustainability should be taken into account, while previous studies have presented their findings solely as dichotomies.This paper is written in Swedish.

Most theories that attempt to describe the relationship between corporate sustainability strategies and a company’s triple bottom line also make the assumption that there is insufficient evidence to produce generalizable conclusions. This study contributes to the overall body of knowledge, as there is a lack of significant generalizable knowledge on corporate sustainability strategies and a company’s triple bottom line. To provide a methodologically more rigorous review, we performed a meta-analysis on 18 scholarly articles from top-tier academic journals containing 64 experimental treatments that measured an observed (not self-reported) behavioural outcome, which yielded a sample size of 23,871 observations. Most studies combined multiple treatments, which preclude definitive conclusions on the most effective treatments. The findings suggest that there is a positive medium to strong relationship between sustainability-oriented strategies, for both reactive and proactive behaviours (Dyllick et al., 1997; Gminder et al., 2002), and a company’s “triple bottom line.” Furthermore, regardless of the firm type (e.g., multinational corporation or local establishment, emerging economy firm or developed nation business), proactive sustainability-oriented strategies tend to have a higher payoff than firms that adopt reactive sustainability-oriented strategies. This meta-analysis establishes a greater degree of certainty with respect to corporate sustainability strategies and a firm’s triple bottom line relationship than currently assumed by many business scholars. To conclude, the sustainability concept has significantly expanded the scope of measuring organizational performance according to economic, social, and environmental components (Robins, 2006), which are collectively described as the “triple bottom line.” Organizations have determined that specific products and processes can have serious environmental and social implications beyond providing typical economic benefits (Sarkis, 2001). Based on the results of this study, companies should develop more diversified sustainability strategies that will help them to identify and capture value (McMullen, 2001). The results demonstrate that sustainability can provide companies with a strategic advantage, which is vital for the organization’s long-term viability and success (Orlitzky et al., 2003). This study also examines the balance between reasonable return on investment and long-term organizational viability, which greatly impacts organizational decision-makers that contend with numerous stakeholder issues, pressure from environmental agencies, and increased social consciousness that affects workers, consumers, and communities. It supports the conclusion that being proactive in responding to these conflicting pressures and barriers helps organizations to achieve higher levels of performance.