Better understanding of the links between sustainability performance, competitiveness and business success could enable profit-oriented organisations to realise their “win-win-win” potential (Schaltegger and Wagner, 2006). These indicator sets have been developed by various organisations, including public authorities, industry associations and non-govem-mental organisations (NGOs), and many companies have also developed their own indicator sets according to their needs. As a result, there exist a multitude - and diversity - of indicator sets for sustainable manufacturing around the world.2 However, they do not appear to have been comprehensively categorised.