The European Corporate Sustainability Framework distinguishes between four basic interpretations of Corporate Sustainability and Corporate Responsibility (CS-R). These distinctions are based on the work of Prof. Graves (1974). The four basic interpretations relate to degrees of complexity or levels of existence, as we can learn form the quality management tradition and the concept of phasewise development.

The interpretation of Corporate Sustainability and Corporate Responsibility on the level of Success is a result of multiplistic thinking and thinking in terms of absolute growth. Organizations are profit-driven and foster the business case of CS-R; what is in it for me? Organizations promote CS-R where and when it is profitable for them, reduces risks or improves reputation. CS-R therefore means integrating social, ethical and ecological aspects into business operations and decision-making, providing it contributes to the financial bottom line. (For instance: labels, eco-efficiency and trading emission rights).