Sustainable development in companies: Theoretical dream or implementable reality?
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The 21st century company faces a range of multi-faceted and complex challenges as part of the daily functioning. In addition, there are increasing pressure and demands from stakeholders and society towards Sustainable Development (SD). Although SD is not a new concept it is clear that there are numerous interpretations at both a theoretical and practical level regarding the implementation. The author uses a triple-bottom line approach where the economic, social and environmental dimensions are regarded as equally valuable and these need to be implemented simultaneously. This paper highlights the particular challengess which directors and managers face and describes in detail guidelines to enhance practical and realistic implementation of SD within the reality of a very challenging and continuously changing business context.
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