A challenge to sustainable business models is the increasing and inefficient use of resources, which has negative effects, including climate change, biodiversity loss, pollution, ill health, and poverty.

The importance of environmental management, social practices, and responsible governance (ESG) is increasing. Businesses are challenged to rethink their strategies and use innovative business models to embed responsible and sustainable practices in their organisations and ensure green, sustainable development.

The guideline presents development models for a green and circular economy, social enterprise, sustainability standards, and partnerships between business and social actors in sustainability.