Kantabutra S.Mahidol University2023-06-182023-06-182022-12-01Sustainability (Switzerland) Vol.14 No.23 (2022)https://repository.li.mahidol.ac.th/handle/20.500.14594/84232In response to the prevailing sustainability problems that are difficult to solve since they are characterized by complex interdependencies, and the effort to solve one aspect of a sustainability problem may lead to other problems, the present study’s objective is to develop an interim, system-based theory of corporate sustainability to fill in significant gaps in the corporate sustainability field. The paper starts by outlining the gaps, introducing a theory building approach, followed by discussing components of the emerging theory. As a system-based theory, the emerging theory is demonstrated through the Corporate Sustainability system, comprising Sustainability Culture, Resilience and Corporate Sustainability Performance subsystems. These subsystems interact to ensure a continuous delivery of sustainability performance outputs and outcomes. The resulting theory is highly dynamic in nature with a feedback loop of learning to reflect the actual reality of high-velocity environment. Implications for corporate practitioners and theorists are also discussed.Computer ScienceReviewSCOPUS10.3390/su1423159312-s2.0-8514362837420711050