To Be or Not to Be: Sustainability Between Strategy, ESG, and Reporting

In recent years, the debate surrounding corporate sustainability has often become confused and highly ideological. To clarify, it is essential first to understand what corporate sustainability truly means, distinguishing it from ESG and related reporting practices. While the latter are valuable tools for assessing companies' environmental and social impacts, true sustainability lies in corporate strategy and leadership that create lasting value for society and the environment. Only an integrated and conscious approach can transform sustainability into a competitive advantage rather than a mere obligation.