This study proposes a dynamic, process-oriented perspective on resource allocation decisions in the context of corporate sustainability. While previous research has predominantly focused on measurable financial aspects, we resource allocation decisions within Swiss food retailers from 2000 to 2019. Drawing on a comprehensive dataset, including media reports, corporate documentation, and expert interviews, and using a sequence-analytical framework, we identify four overarching decision sequences—simple, transformative, divestment, and bundling—that shed light on distinct structural and temporal dynamics. We emphasize discontinuity in resource allocation as a competitive strategy and elucidate strategic and institutional factors influencing temporal dynamics. Notably, the bundling of sustainability initiatives emerges as a pivotal strategic capability development moment. We contribute to the evolving discourse on resource allocation, urging a shift from a static to a dynamic perspective, particularly in the realm of corporate sustainability.
