There is a lack of strategic motivation and adequate definition of sustainability within business, sectors, practitioners, and governments that are preventing them from implementing sustainability in a coordinated way (Cristina and Diana 2014). However, there has been an increase and a profound interest in social and environmental sustainability worldwide. The United Nations general assembly launched the Sustainable Development Goals (SDGs) that aim is to eradicate poverty and developing sustainability in all countries and regions (tracking global issues for a better world BTH). The SDGs embrace sustainable development as “the spirit of partnership and pragmatism to make the right choices now to improve life, in a sustainable way, for future generations” (United Nations Development Programme 2017).

Sustainability has been studied in the last 30 years and has been often understood as an ecological subject (Kidd 1992). However, social aspects have been taken into consideration within the sustainable development debate as well. For instance, the World Commission on Environment and Development (WCED) in its report in 1987 defined sustainable development as development which meets the needs of current generations without compromising the ability of future generations to meet their own needs (WCED). Dempsey et al. (2011) claim that WCED definition focuses on social aspects, and especially social equity (e.g. Pierson 2002; Ratcliffe 2000). Furthermore, corporations have adopted ethical behaviors and shown sensitivity toward social issues as well. The concept has taken different meanings within industries and companies. In 1953, Howard Bowen defined the term as “the obligations of businessmen to pursue those policies, to make those decisions, or to follow those lines of action which are desirable in terms of the objectives and values of our society” (Bowen, Gond, and Bowen 2013). During the 1960s, Bowen’s contribution represented a milestone in the discussion on social responsibility and in the same decade definitions of Corporate Social Responsibility (CSR) started to develop. CSR definitions support different notions, such as social obligation, marketing, stakeholder-relation, integrated strategy, and leadership topics (Chakravorti, Macmillan, and Siesfeld 2014).

Different sectors, organizations, and businesses have been gradually realized that sustainable development cannot be achieved through isolated initiatives. It must be achieved by integrating social, environmental and financial aspects (Giovannoni and Fabietti 2013). Since companies are gradually adapting social, economic and financial issues in their management system, concepts such as Triple Bottom Line has brought interest across for-profit, nonprofit and government sectors.  Different sectors and various businesses have applied the TBL sustainability framework to evaluate their performance (Fauzi, Svensson, and Rahman 2010).  The TBL is an accounting framework, which integrates social, environmental and financial in businesses’ performance and assists them in creating a better business value (Slaper and Hall 2011).

As indicated already, business and governments are struggling to adopt a well structured and comprehensible sustainability definition. It is evident that a common language of sustainability is required. The Framework for Strategic Sustainable Development (FSSD) provides a detailed and balanced definition of sustainability.