This paper aims to describe the extent to which corporate organizations in Germany and in New Zealand have included sustainability practices as part of their strategic planning process.
Current literature is reviewed to make a case for sustainability to be a driver behind corporate decision making and long‐term performance. The results of surveys of several hundred firms in both Germany and New Zealand, countries with a publicly stated commitment to sustainability, are reviewed to compare the adoption rates of sustainability practices.
There is a significant difference between what firms do and what their managers think is important. Managers largely consider sustainability practices an important factor for their future careers, while firms to a large extent do not include sustainability as part of their strategic or operational planning process.
The International Sustainability Acceptance Measurement (ISAM) collects data in several countries through local‐language versions of the same online survey tool (www.worldreply.com). The findings in this report are specific only to New Zealand and Germany.
The paper points academics, corporate executives and sustainability fanatics to an alarming inconsistency between what is publicly reported as commitment to sustainability and what is practically achieved.
This paper adds value to the discussion of how sustainability practices have migrated into the operation of firms.
