EVOLVING TOWARD IMPACT: A THEMATIC SYNTHESIS AND CONCEPTUAL MODEL OF SUSTAINABILITY MATURITY IN BUSINESS

Purpose: This study examines the changes in sustainability as a compliance-based corporate social responsibility (CSR) activity to a strategic, impact-focused strength. It aims to synthesise two decades of literature (2006-2026) on sustainability and business-impact maturity, integrating fragmented research across CSR, ESG, and digital transformation into a cohesive conceptual framework. Design/methodology/approach: A qualitative thematic review of forty peer-reviewed Scopus-indexed articles was conducted using Braun and Clarke’s (2006) six-phase approach. R Studio was employed for co-occurrence mapping and thematic visualisation to identify key research clusters and maturity patterns, integrating insights from institutional, stakeholder, and dynamic capability theories to conceptualise sustainability maturity progression. Findings: The review identifies four dominant themes shaping sustainability maturity: (1) technology-enabled business transformation, (2) policy, governance, and institutional alignment, (3) sustainability performance measurement and reporting, and (4) strategic integration and CSR. Together, these themes indicate a shift from operational enablers toward strategic integration and business impact. Building on these insights, the study proposes the Institutional–Stakeholder–Innovation Maturity Model (ISIMM), which frames sustainability maturity as a recursive process of sensing, seizing, and transforming capabilities. Originality/value: The study presents a new integrative paradigm (ISIMM) where the conceptual models of maturity are connected to actual business outcomes. It contributes to the overall knowledge of the ways organisations can transition to the data-driven and impact-oriented approaches to sustainability, including a diagnostic framework and roadmap on how organisations can become more sustainable. Practical implications: The findings offer actionable insights for business leaders, policymakers, and sustainability officers by linking sustainability initiatives to measurable performance outcomes and strategic competitiveness. Future research directions: It is suggested to further empirically prove the ISIMM model in the industry and at the institutional level, with a specific focus on digital sustainability measures, ESG innovation, and longitudinal maturity.