This is a link to an article on MIT's Sloan Management Review website about its global business survey and the difference between companies that are early "Embracers" of undertaking sustainability initiatives.  Here is the excerpt:

SPECIAL REPORT: Sustainability & Innovation

Sustainability: The ‘Embracers’ Seize

Advantage

This report on the second annual Sustainability & Innovation Global Executive Study by MIT Sloan Management Review and The Boston Consulting Group reveals two distinct camps of companies: “embracers” — those who place sustainability high on their agenda — and “cautious adopters,” who have yet to focus on more than energy cost savings, material efficiency, and risk mitigation.

The report identifies seven specific practices exhibited by embracer companies, which together begin to define sustainability-driven management. These include the need to move early, even if you don’t have complete information; to be authentic and transparent both internally and with the external stakeholders; and to work aggressively to “de-silo” sustainability, integrating it throughout company operations.