In the business ethics and management literature, it is widely recognized that corporate sustainability is a complex concept that remains strongly contested. While some scholars highlight the current utility of the concept when used contextually, others claim that new conceptual foundations must be sought in order to improve the concept. In this article, I demonstrate that these contextualist and foundationalist strategies for conceptualizing corporate sustainability both must confront the ongoing, dynamic interplay between empirical and normative theorizing. Using the requirements of practical usefulness and theoretical robustness, I consequently argue that adopting the “pure” strategy of either contextualism or foundationalism is problematic. Instead, I defend the position of conceptual pluralism by claiming that it can partially reconcile contextualist and foundationalist commitments and thereby enable a flexible, multilevel corporate sustainability framework. I conclude by highlighting the key implications of this approach to concept formation for business ethics.
