There's growing interest among finance executives in getting a handle on the value of sustainability initiatives, instead of just using those efforts to meet regulatory requirements or generate good public relations. And some are taking the next steps—prioritizing initiatives and allocating capital based on those decisions.
“They're moving away from looking at this as just a requirement, but rather as something that brings value to the table,” says Hervé Kieffel, a principal in PwC's sustainability valuation practice.
At the same time, companies trying to put numbers on their sustainability initiatives face significant challenges, and a substantial number of businesses are far less advanced in their approach to measuring the results of sustainability initiatives.
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