The report shows that significant differences between sustainable leaders and laggards are visible, allowing for identification of sustainable value via ESG 2.0. Policies, external management certification and reporting reflect size, not sustainability performance which hinders pinpointing future winners. Resource efficiency and sustainability related R&D are key differentiators for future operational costs. “Citizenship” has become a theme for almost all companies in all countries. However strategic use for win-win solutions are little developed.