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Beyond the business case for corporate sustainability

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The paper is intended as a contribution to the ongoing conceptual development of corporate sustainability. At th ebusiness level sustainability is often equated with eco-efficiency. However, such a reduction misses several important criteria that firms have to satisfy if they want to become truly sustainable. This paper discusses how the concept of sustainable development has evolved over the past 3 decades and particularly how it can be transposed to the business level. It then goes on to describe the 3 types of capital relevant within concept of corporate sustainability: economic, natural, and social capital. From this basis the authors will then develop the 6 criteria managers aiming for coporate sustainability will have to satisfy: eco-efficiency, socio-efficiency, eco-effectiveness, socio-effectiveness, sufficiency, and ecological equity. The paper ends with a brief outlook towards future research.

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