The understanding of sustainability and the possibilities for sustainability actions depend heavily upon prevailing national business systems including social, cultural, political and economic factors within a country (Doh and Guay, 2006; Tempel and Walgenbach, 2007; Matten and Moon, 2008). However, few studies propose an international comparison of business practices in terms of sustainability management. This paper proposes a comparison of sustainability management practices in large Belgian firms with an international average in order to position the current Belgian situation in a broader worldwide context, to highlight best practices and to identify areas for improvement with reference to the specificities of the Belgian context. This research shows that large Belgian firms are often performing below an international average in terms of sustainability management. Potential explanations for the current status of sustainability management in Belgium are developed and future prospects as well as potential paths for improving the current practice are proposed.
