AbstractThe focus of the paper is the development of a reference model for manufacturing strategy implementation. While many empirical research endeavors report the lack of vigor in implementing sustainability as a manufacturing strategy, also current popular theory-driven approaches are not sufficient to understand the dynamics and organizational barriers in implementing sustainability as a manufacturing strategy. This paper develops a reference model based on systems theory principles and the Viable System Model (VSM). The complexity-based approach helps decision-makers to manage firm-tailored sustainable manufacturing improvement programs.