Corporate Sustainability: A Procedure Model for Strategy Development and Implementation
摘要
Developing and implementing a sustainability strategy is a critical challenge for companies striving to align their operations with environmental, social, and governance (ESG) principles. With increasing regulatory requirements, such as the Corporate Sustainability Reporting Directive (CSRD), the need for a structured and effective approach has become more relevant than ever. This paper presents a model designed to assist organizations in systematically developing and integrating a sustainability strategy. The model is derived from a comprehensive literature review of existing frameworks, identifying key components and best practices. The result is a procedure model including (1) preparation, (2) strategy development, (3) strategy implementation and (4) reporting and communication.