| In the twenty first century, community and | | | | products and/or services. |
| business leaders in both public and private sectors | | | | Meeting the needs of both current and future |
| are addressing sustainability - meeting the needs | | | | generations |
| of the present without compromising the future. | | | | What is widely used today may be extinct |
| Sustainability is an important issue for enterprises. | | | | tomorrow; what is commonplace tomorrow may |
| Whereas an enterprise may be started by a | | | | not even have been thought of today. So it is |
| single entrepreneur to transform an innovative | | | | necessary to anticipate the wants and needs of |
| idea into a valuable product and/or service, there | | | | the future while deliberating in the environment of |
| is mutual responsibility with its constituencies to | | | | the present. |
| perform and deliver value over time. | | | | The sustainable enterprise ensures that the |
| Constituencies build vested interests in an | | | | entrepreneurial, leadership, and managerial roles |
| enterprise as a consequence of its efforts to | | | | are performed throughout on an ongoing basis to |
| attract and acquire, expand, and maintain | | | | transform innovation into value. Plans and policies |
| relationships with them. Employees rely on jobs, | | | | must be deployed and executed with anticipation |
| customers rely on products and/or services, | | | | and deliberation, and with contingency because |
| suppliers rely upon orders, and investors rely upon | | | | events may take a different course from those |
| return on investment from generation to | | | | envisioned. |
| generation. If an enterprise reduces or | | | | Gaining a beneficial position that will continue over |
| discontinues operations, the effect is disruptive on | | | | time |
| its constituencies, markets, and the | | | | Enacting change, either by causing it or responding |
| community-at-large, if not devastating. | | | | to it, is essential for sustainability. Maintaining |
| Accountants and auditors consider whether an | | | | business-as-usual is insufficient - an enterprise |
| enterprise is a "going concern" based upon its | | | | must stretch beyond its comfort zone because |
| ability to meet its financial obligations. Doubts may | | | | the only certainty is uncertainty. |
| arise from the inability of an enterprise to | | | | The sustainable enterprise gains a beneficial |
| generate sufficient cash flows from operating | | | | position that continues over time by developing, |
| activities, sell assets to generate cash, or | | | | enhancing, or maintaining its current posture in |
| restructure debt. Being an "ongoing concern" is an | | | | marketplaces, or by being willing to change. |
| extension of the concept. | | | | From the creation of a vision to the delivery of |
| Continuing as an ongoing concern means that the | | | | value on an ongoing basis, the sustainable |
| management of an enterprise has the confidence, | | | | enterprise builds: |
| competencies and commitment to operate | | | | - Aspirational advantage - loyal relationships |
| indefinitely. To do so requires fostering the | | | | between employee, customer, supplier, and |
| entrepreneurial mindset and actions through the | | | | investor constituencies because stated values and |
| discipline of intrapreneurship, and reaching beyond | | | | enacted values are consistent |
| business-as-usual by building sustainable advantage. | | | | - Competitive advantage - the position and |
| Considering sustainability responsibly in all decision | | | | posture that offers consistencies better value |
| making | | | | than competitors |
| The sustainable enterprise employs three criteria | | | | - Collaborative advantage - relationships between |
| in all decision making - are the mindset and | | | | suppliers, or customers, or peers as a partnership |
| intended actions environmentally, economically, and | | | | with a common mission, and operating |
| socially responsible? | | | | dependently for mutual value |
| Being environmentally responsible impacts the | | | | - Cooperative advantage - relationships between |
| capabilities of people, processes, and products and | | | | suppliers, or customers, or peers as an association |
| or services. It means taking care of the ecological | | | | with a similar mission, but operating independently |
| biosphere by protecting natural resources; avoiding | | | | for mutual value |
| pollution of air, water, and soil; being energy | | | | Achieving performance excellence |
| efficient; and reusing and recycling materials, | | | | The sustainable enterprise tries to do the right |
| supplies, and products to reduce waste. | | | | things, and then do them well. It is not afraid to |
| Being economically responsible means applying the | | | | change direction when it is doing the wrong thing, |
| disciplines of stewardship and value management | | | | or when things aren't going well. It is not afraid to |
| to constituencies. Employees are offered fair | | | | admit mistakes, learn from them, and move on. It |
| compensation in exchange for loyalty and | | | | is willing to take preventive action, but when cure |
| productivity. Customers are offered quality and | | | | is necessary, it takes remedial action swiftly. It |
| value in exchange for loyalty and timely | | | | strives to deepen relationships with current |
| payments. Suppliers are offered loyalty and timely | | | | constituents with existing and new products and |
| payments in exchange for quality and value. | | | | or services, but also broaden relationships in |
| Investors are offered returns above the cost of | | | | existing and new markets. |
| capital in exchange for commitment. Regulators | | | | Achieving performance excellence requires |
| are offered compliance in exchange for freedom | | | | alignment between the enterprise and its |
| to do business within laws and regulations. | | | | constituencies externally, and between |
| Competitors are offered challenges in exchange | | | | organizational units internally. It means exceeding |
| for fairness. As a consequence, natural, human, | | | | requirements and expectations in terms of |
| intellectual, and financial capital is not just | | | | commitment to values and vision, and strength of |
| preserved but appreciates over time. | | | | financial and non-financial results including market |
| Being socially responsible impacts the markets and | | | | share, resource utilization, productivity, |
| communities that the enterprise serves and is | | | | time-to-market, cycle time, quality, satisfaction, |
| served by. The minimum standards for social | | | | and sustainability. |
| responsibility include not engaging in deceptive or | | | | Building sustainable advantage from vision to value |
| fraudulent practices, and providing safe facilities | | | | is an enterpriship (entrepreneurship, leadership, and |
| and equipment, processes and functions, and | | | | management) competency. |