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Volume 1 Issue 1 Article 3


On the track of a universal definition of corporate sustainability strategy
Magdalena Saczyna (pp. 24-31)

 

Purpose: The aim of the paper is to investigate the homogeneity of the sustainability strategies of corporates having subsidiaries located in different countries.

Design/methodology/approach: literature review and interviews conducted in Czech and German subsidiaries of international corporate.

Findings: Since the report Our Common Future published 1987 the terms sustainable development (SD), corporate sustainability (CS) and corporate social responsibility (CSR) rose to the prominence of mantras. Even though these terms are not exactly identical, they are often seen together and interchanged indiscriminately. The proliferation of these words over the last decade and their ambiguous character add uncertainty and confusion about their meaning and lead to heterogeneity of these strategies worldwide. These diversifications can be traced back to the different origins of these concepts, in which historical, cultural and socio-economic factors (including different language or views of the firm’s role in society) have played a decisive role.

Originality/value: The results presented in this paper are based on the literature review and interviews conducted in Czech and German subsidiaries of international corporate.

Keywords: sustainable development, corporate sustainability, corporate social responsibility.
Paper type: case study.

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