This report presents an in-depth analysis of how 54 selected Albanian businesses engage with sustainability, offering insights to inform future policy and programme design. More advanced sustainability practices are concentrated among businesses integrated into European Union value chains, where buyer requirements and international standards exert stronger influence. Overall, sustainability is widely viewed not as an abstract ESG or SDG concept, but as a strategy for long-term business viability, resilience, and competitiveness. Findings show that business leaders’ understanding of sustainability clusters around three interconnected themes: financial viability, operational efficiency, and ethical responsibility. Sustainability is most commonly associated with economic resilience, cost control, and long-term survival, supported by practical measures such as cleaner technologies, reduced resource use, and improved operational processes.