A Proposed Typology for the Validation of Corporate Sustainability

Corporate sustainability is a multi-stakeholder approach with a Triple or Quadruple Bottom Line focused on long-term horizons and the creation of shared or triple value. The objective of this study is to present a theoretical framework for the implementation and measurement of corporate sustainability within companies and to propose a set of measurement scales for assessing levels of sustainability implementation. This study offers a novel conceptual model that enables the systematic classification and benchmarking of sustainability maturity levels in companies. The methodology involves a literature review and the application of the Dyllick–Muff matrix (2016), which identifies three distinct levels of sustainability: Sustainability 1.0, Sustainability 2.0, and Sustainability 3.0. This framework uses three dimensions: objectives (the “what”), value creation (the “why”), and organizational perspective (the “how”). The study highlights the scarcity of research on the practical implementation of sustainability. Furthermore, there is no widely adopted framework for measuring sustainability implementation. The diversity and fragmentation of existing sustainability measurement models make comparative analysis particularly challenging. This study concludes that the Dyllick–Muff matrix is a suitable tool for determining a company’s level of sustainability and for conducting comparative analyses across organizations.