Corporate sustainability strategy: From definitional ambiguity toward conceptual clarification

Abstract The concept of corporate sustainability strategy (CSS) suffers from considerable definitional ambiguity. Rather than attempting to create a universally acceptable CSS definition, this study scrutinizes the various uses of different existing definitions. Our two‐step methodology began with a systematic literature review to identify different topical perspectives on CSS. Next, a purposeful sampling approach allowed for a more detailed review of each perspective. As a result, we identified and discussed eight topical perspectives: means‐and‐ends, hierarchical, materiality, geographic‐scope, management‐approach, maturity, actor‐and‐process, and contingency perspectives. These were then compared and integrated into a shared conceptual CSS framework. We found the means‐and‐ends perspective to be most fundamental, as it frames how sustainability shapes the purpose and constraints of strategizing. We refine this perspective by distinguishing among indifferent, instrumental, intrinsic, and integrated CSSs. We conclude with discussions on limitations, suggestions for future research, and managerial implications.