Multiple levels of corporate sustainability

Journal of Business Ethics 44 (2-3):107-119 (2003)
Abstract
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.
Keywords ambition levels  corporate social responsibility  corporate sustainability  ECSF  European Corporate Sustainability Framework  spiral dynamics  sustainability matrix  value systems
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