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 Community is a result of relativistic thinking. Organizations are care-driven towards the ecological, social and economic environment, as they feel dependent on it. CS-R is about balancing economic, social and ecological concerns, all three of which are important in themselves. CS-R initiatives are directed at building trust and sustaining relationships. First internally towards employees and than also towards external stakeholders. The motivation for CS-R is the human being. People feel they can only be successful, when others are too (mutual dependency). (For instance: initiatives such as Great Place to Work, local networks promoting projects on specific CS-R related issues).