“…Companies respond to these commitments by and economic demands under competitive market conditions (Schaltegger and Wagner, 2017; Schaltegger and Burritt, 2018; Schaltegger et al , 2019; Freudenreich et al , 2020; Beckmann and Schaltegger, 2021; Schaltegger et al , 2022; Ditlev-Simonsen, 2021). Stakeholders, developing sustainability strategies that enable an organisation to meet social, legal, political increasingly focused on economic, social and governance impacts, pressure organisations to implement such strategies (Di Vaio et al , 2023). Sustainability strategies can be framed as part of the business case for sustainability, which has “the purpose to and does realise economic success through (not just with) an intelligent design of voluntary environmental and social activity” (Schaltegger and Wagner, 2017, p. 3).…”