Abstract: This paper is developed as a conceptual contribution to the Desert Knowledge Cooperative Research Centre’s (DKCRC) analysis of the success of business enterprises in desert Australia. Developed within the paper is a model of the main dynamic taxonomic pathways for approaching sustainable business. Several points of discussion are developed. First is a consideration of the nature of taxonomies and the need for an integrated approach to taxonomy in the context of sustainable business. Second, attention is drawn to the varied understanding about the notion of business in the eyes of different stakeholders. Third is the development of a set of pragmatic questions that a taxonomy of business needs to address: Why are we in business? What is the business doing? Where is the business going to conduct its operations? How is the business conducted? When is the business operating? and Who is involved in the business? A basic taxonomic model that integrates these fundamental pragmatic questions is then developed as a pro forma and aide memoire for DKCRC participants concerned with exploring desert businesses and identifying issues on which many researchers converge as a basis for cooperative research: the intertwining and interrelationship between the social, environmental and economic.