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Table 1 Description of a three-dimensional framework of corporate sustainability activities (CSA)
Dimension
Code
Definition
Type
Corporate philanthropy
Philanthropic engagement with no
direct link to business activity
(“patron”); ad hoc activity resulting in
primary benefits for society and
intangible benefits for the company
(reputation) e.g., corporate
volunteering, charitable contributions
Corporate social responsibility
Altruistic and business accompanying
behavior exceeding business goals;
company as an active recipient of
sustainability issues that evolve in
collaboration with stakeholders;
primary beneficiary is society and
intangibly firm (trust) e.g.,
community development projects
Corporate sustainability management Sustainability in line with business
goals; voluntary and compulsory,
systematic management of core
business (“issue manager”) tangibly
benefitting firm’s financial bottom line
e.g., energy efficiency, legal
compliance, risk management,
reporting, management systems
Sustainable entrepreneurship
Full integration of societal and
business goals; sustainability as core
business; company as proactive
developer shaping core business and
markets tangibly benefiting firm’s
financial top line e.g., green product
innovation
Issue
Environment
Activities related to the environment
such as water, energy, waste,
pollution, biodiversity, material
stewardship
Health
Activities related to health issues such
as mining ventilation, silicosis,
fatigue management, noise induced
hearing loss
Safety
Activities related to safety issues such
as safety trainings, incident
investigation, fatal risk standards
Social
Activities related to social issues such
as local community development,
human rights, indigenous, human
resources
(continued)