Abstract. Sustainable development is affected by packaging. This article deals with the market segmentation and its implementation in the specific market for secondary cardboard packaging. The research was carried out in order to determine segments based on business customers´ needs, demands and characteristics. Customer needs and requirements on corrugated cardboard were formulated by personal questioning of key account managers of cardboard producing companies and marketing, purchasing and logistic department employees from companies. Ten requirements on product attributes and ten requirements on supplier services was identified. The importance of attributes was determined on the 100 points constant sum scale for both groups of requirements. Data were gathered by an on-line questioning, mail was sent to 73 228 respondents, who were acquired from database Albertina database according to economic activities classification (CZ-NACE). Companies, who have at least one listed economic activity corresponding to any of FEFCO sectors were chosen. Total of 848 completed questionnaires were collected. IBM SPSS Statistics 19, principal component analysis and cluster analyses was used in the identification and description of segments and their profiles. Based on results of segmentation process, proposed strategies were identified. This is a follow-up study of the research carried out in 2010. Aside from the significant broadening the respondent base by including small and medium-sized companies, results of this research can be easily implemented in targeting new customers and in determining value proposition in segments.Keywords: sustainability of performance; business to business market segmentation; secondary packaging; buying behavior; marketing, purchasingReferences to this paper should be made as follows: Kubeš, V.; Grosová, S.; Weber, P.; 2018. Towards sutainability of performance: business to business segmentation in cardboard market, Journal of Security and Sustainability Issues 7(4): 869-882.