Preprint
Case Report

This version is not peer-reviewed.

Sustainability and Business

Submitted:

15 December 2025

Posted:

16 December 2025

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Abstract
This research examines how companies incorporate sustainability into their core strategies to build lasting competitive advantages and improve long-term resilience. The study uses a detailed case analysis of International Business Machines Corporation (IBM) to illustrate that when environmental, social, and governance (ESG) priorities are central to business planning, sustainability shifts from being a regulatory expense to a major contributor to corporate value. Evidence from the analysis shows that an active, strategic posture leads to measurable advantages, such as lower operational expenses, income generated from environmentally-focused technologies and services, and more robust risk mitigation frameworks. Simultaneously, the investigation highlights continuing difficulties common across the sector, including the significant energy demands of artificial intelligence and data center infrastructure, alongside the logistical and reporting hurdles associated with indirect, Scope 3 emissions throughout worldwide supply networks. The final argument posits that for technology companies and the wider business community, a sustainability strategy woven deeply into corporate fabric is essential for securing operations against future disruptions and preserving a leading position in the market.
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Copyright: This open access article is published under a Creative Commons CC BY 4.0 license, which permit the free download, distribution, and reuse, provided that the author and preprint are cited in any reuse.
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