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Corporate sustainability implementation exposes companies and their management to various tensions. Addressing social, environmental and economic issues simultaneously translates into different management approaches depending on management cognitive frames. This study applies Q methodology to (1) identify the most relevant tensions related to corporate sustainability implementation, as perceived by managers of floricultural companies in North Rhine‐Westphalia; and to (2) identify managerial approaches towards these tensions. A group of 12 producers of ornamental plants rank‐ordered 41 statements to assess how tensions related to corporate sustainability implementation are perceived by company management, and which management approaches are taken accordingly. By this means, three different cognitive frames were identified. While the Business Optimist eradicates all possible tensions through a win–win perspective, the cognitive frame of the Stuck Between is uncertain to such an extent that no approach is taken. Only the Business Realist demonstrates a willingness to address the tensions of corporate sustainability simultaneously, although these tensions often conflict. While all three cognitive frames realize that corporate sustainability is inevitable, only one perspective holds the potential for a holistic transformation of businesses towards sustainability.
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Derksen et al. (2026) studied this question.
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