The central question “Where do I start?” not only highlights uncertainty but also reflects the fact that the term sustainability is generally used in a very broad sense. Nonetheless, the willingness to engage with sustainability is the crucial first step toward developing a sustainable business model. Why sustainability matters: Intrinsic vs. extrinsic motivationsA company’s drive to engage with sustainability can stem from both intrinsic and extrinsic motivations, fundamentally shaping how sustainability management is structured. The debate around corporate sustainability usually revolves around the question: Why should a company concern itself with sustainability? New legislation, such as the Corporate Sustainability Reporting Directive (CSRD), mandates companies to report on their sustainability efforts.