Sustainability Language

Strategy, Targets & Performance Management

Corporate sustainability

A strategic approach in which companies pursue long-term value creation by managing environmental, social and governance performance as core business concerns.

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Definition

Corporate sustainability is a business approach that creates long-term stakeholder value by addressing the environmental, social and governance dimensions of a company's activities and decisions. The OECD frames it around ensuring that businesses operate responsibly across their operations and value chains; practitioner definitions commonly describe balancing economic, environmental and social performance — the three pillars — for present and future generations.

References

OECD

institutional framing

Overview

What it means

Sustainability treated as strategy and governance rather than philanthropy or compliance add-on.

How it is used

The term anchors corporate strategy documents, board oversight, sustainability reporting and investor engagement; it overlaps with, but is more strategy-focused than, CSR.

Why it matters

Corporate sustainability is the operating frame behind sustainability strategies, targets, disclosures and due-diligence systems that regulators and investors now scrutinise.

Review

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