The effort required to develop a sustainability strategy depends significantly on the starting position, company size, and level of ambition. What matters is whether sustainability activities, data, and structures are already in place or whether the strategy is being built from scratch.
Companies with existing initiatives can typically build on available analyses, measures, and key performance indicators. The focus is then on the structured consolidation and strategic integration of this content. Core work steps include the status quo analysis, prioritization of relevant topics, and the derivation of clear goals and measures—precisely the building blocks described in more detail in the article “What belongs in a sustainability strategy?”.
If sustainability has only been anchored selectively so far, the initial effort is higher. However, this quickly pays off, as a clear strategy makes later requirements significantly more efficient. Topics such as sustainability reporting, climate strategies, or supply chain due diligence can be implemented much more systematically and with less additional effort based on a defined strategy.
Moreover: A sustainability strategy does not need to be maximally detailed from the outset. It can be developed step by step and continuously refined. Scope and depth are guided by the business model, available resources, and specific requirements. It is precisely this scalability that makes a strategy valuable for companies of any size. We explain further background on the question of from what company size a sustainability strategy makes sense in this article.
Overall, a well-designed sustainability strategy replaces uncoordinated individual measures with a clear framework, creates transparency, and enables targeted management. It thus simultaneously forms the foundation for improving sustainability performance and directly impacts company performance in ESG ratings.
