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The purpose of this paper is to study how a small to medium‐size enterprise (SME) in Campania (Italy) integrated sustainability into its corporate strategy, and how its sustainable corporate strategies reflect on intangible assets.

The paper, an exploratory study based on grounded theory, analyzes are interviews with the entrepreneurial team and top and middle management. Findings are integrated with documentary analysis, internal process data and archival material.

Ethics and value systems play a significant role in devising sustainable corporate strategy. Competitive strategies, innovation, quality and responsibility are reflected in management procedures and the supply network system involving partners in sustainable innovation processes.

A single case study obviously limits the generalizing of the findings.