• Multi-dimensional sustainability framed as value creation: integrating economic, social, and environmental aims into strategy, rather than eco-efficiency alone, enabling triple bottom line governance and sustainable value propositions across firms [1], [8], [14], [18], [9], [11].

• Proactive environmental management and ecocentric risk governance emerge as core capabilities, embedding environmental performance, accounting, and risk considerations into strategy and operations rather than treating compliance as end state [16], [6], [10], [13], [12].

• Foundational shifts in theory tying firm success to natural capital and ecological constraints: natural-resource-based view, ecological economics, and constancy of natural capital as a condition for sustainable advantage [2], [7], [19], [17].

• Policy, governance, and measurement integration: global sustainability mandates, development economics, and industry indicators shaping corporate practice and reporting [4], [5], [9], [12], [13].