The concept of corporate sustainability strategy (CSS) suffers from considerable definitional ambiguity. Rather than attempting to create a universally acceptable CSS definition, this study scrutinizes the various uses of different existing definitions. Our two-step methodology began with a systematic literature review to identify different topical perspectives on CSS. Next, a purposeful sampling approach allowed for a more detailed review of each perspective. As a result, we identified and discussed eight topical perspectives: means-and-ends, hierarchical, materiality, geographic-scope, management-approach, maturity, actor-and-process, and contingency perspectives. These were then compared and integrated into a shared conceptual CSS framework. We found the means-and-ends perspective to be most fundamental, as it frames how sustainability shapes the purpose and constraints of strategizing. We refine this perspective by distinguishing among indifferent, instrumental, intrinsic, and integrated CSSs. We conclude with discussions on limitations, suggestions for future research, and managerial implications.

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企业可持续发展战略：从定义模糊到概念澄清

企业可持续发展战略（CSS）的概念存在相当大的定义模糊性。这项研究并不是试图创建一个普遍接受的 CSS 定义，而是仔细研究了不同现有定义的各种用途。我们的两步方法从系统的文献综述开始，以确定 CSS 的不同主题观点。接下来，有目的的抽样方法可以对每个观点进行更详细的审查。因此，我们确定并讨论了八个主题观点：手段和目的、层次结构、重要性、地理范围、管理方法、成熟度、参与者和过程以及应急观点。然后对它们进行比较并集成到一个共享的概念 CSS 框架中。我们发现手段和目的的观点是最基本的，因为它框架了可持续性如何塑造战略制定的目的和限制。我们通过区分无关的 CSS、工具性的 CSS、内在的 CSS 和集成的 CSS 来完善这一观点。最后我们讨论了局限性、对未来研究的建议以及管理影响。