Sustainability is conceptualized as a process of balancing growth, equity, and preservation, a definition that is drawn from the 1987 Brundtland Commission report, Our Common Future. While making sustainability a universal objective, this definition conceptualizes sustainability as a one‐size fits all technocratic solution, which removes the concept from the context of specific societies that must engage with sustainable development. Social scientific data about the nature of values, where they come from, with whom they resonate, and what goals for conservation and development they establish are equally necessary for the understanding and framing of sustainability. Policies are more effective if they are embedded in the value systems they engage. Drawing on a case study of Iceland this study examines the nature of values in shaping sustainable outcomes. We argue that regulative, normative, cultural, and cognitive institutional structures are in constant interaction with value systems and sustainability conceptions. We find that institutional structures and pro‐sustainability values are mutually reinforcing: institutional structures and place amplify value orientation. In turn, values influence the orientation of status‐quo institutional structures. Working with interview data and using a grounded theory approach, we build a model for understanding how sustainability is conceptualized in Iceland working from values through agents and industrial bases to generate strategies of development. Icelanders operationalize concepts of sustainability through innovations that improve the efficiency and preservation of natural resources. Our findings add additional layers to conventional pathways of valuation and demonstrate the importance of place and context in situating values of development.

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价值在塑造可持续发展的观点和成果中的作用：冰岛的案例研究

可持续性在概念上是平衡增长，公平和保护的过程，该定义取自1987年布伦特兰委员会的报告《我们共同的未来》。在将可持续性作为一个普遍目标的同时，该定义将可持续性概念化为一种适合所有技术官僚主义的解决方案，从而将这一概念从必须参与可持续发展的特定社会的背景中删除。关于价值本质，价值来源，产生共鸣的社会科学数据，以及它们确立的保护和发展目标，对于理解和制定可持续性同样同样必要。如果将政策嵌入其参与的价值体系中，则它们会更加有效。该研究以冰岛为例，研究了塑造可持续成果的价值观的本质。我们认为，监管，规范，文化和认知的制度结构与价值体系和可持续发展理念之间存在着不断的相互作用。我们发现，制度结构和可持续性价值是相辅相成的：制度结构和场所扩大了价值取向。反过来，价值会影响现状的制度结构的方向。通过与访谈数据一起使用并采用扎根的理论方法，我们建立了一个模型，用于理解冰岛如何将可持续性概念化，从价值观到代理商和工业基础，以制定发展战略。冰岛人通过提高自然资源效率和保护的创新来实施可持续性概念。我们的发现为传统的估值途径增添了新的层次，并证明了位置和背景对于发展价值定位的重要性。