Building the business case for sustainability

A practical guide for businesses in driving towards their sustainability goals

Building the business case for sustainability

A practical guide for business connecting opportunities and financial drivers

 

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KPMG Sustainability
Today’s evolving market dynamics reopen the door for tomorrow’s opportunities

The right sustainability strategy can unlock significant financial value for your organization, but rapidly evolving stakeholder expectations and the current regulatory landscape undoubtedly presents real challenges. This guide demystifies the process of integrating sustainability into core business operations, providing a clear pathway to transform potential obstacles into strategic advantages.

Designed for finance teams and sustainability practitioners, it equips you with practical knowledge to position sustainability as a competitive differentiator. By understanding how to capture both financial returns and intangible benefits—from greater operational efficiencies to enhanced brand value—your business can transform sustainability initiatives into powerful drivers of growth and innovation.

Why this guide matters

As priorities shift, many businesses struggle with translating ambitions into actionable strategies. A perceived high complexity or price tag of sustainable actions alongside the diffuse, long-term nature of future costs add to these difficulties. This guide from WBCSD aims to provide clarity with practical steps to articulate a compelling business case for sustainability, including:

1

Clear steps to building a business case: This guide expands on five actionable steps—scoping the initiative, translating its impact, identifying KPIs and data requirements, collecting data, and drafting a business case.

2

Typology of sustainability initiatives: This guide includes a robust taxonomy of 16 themes and 32 opportunities categorized under the headers of climate change mitigation and adaptation, nature conservation and restoration, and social justice and equity.

3

Financial and intangible impacts: The guide links opportunities to ten financial drivers and six intangible drivers, providing 32 detailed ‘impact tables’ to support data-driven rationale development and decision-making.

4

Impact tables: These tables outline the specific impacts of each sustainability opportunity, guiding business in preparing a robust business case.

Dive into our thinking:

Building the business case for sustainability

A practical guide for business connecting opportunities and financial drivers

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Integrating sustainability into financial valuations

In this episode, we will hear from Simon Weaver, Global Head of ESG Advisory, KPMG International and Partner, KPMG in the UK and Fiona Watson, Vice President Corporate Performance & Accountability, WBCSD — who will share insights and reflections on integrating sustainability into financial valuations.

Global ESG due diligence+ study 2024

Moving from risk to value creation

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