Corporate Performance & Accountability (CP&A)
Corporate Performance and Accountability (CP&A) provides a how-to platform for members to integrate sustainability data and metrics into decision making. We help members leverage the power of transparency to transform and drive more aligned capital allocation. We catalyze peer dialogue and pioneering leadership on new ways of working, creating the conditions for sustainable growth and market recognition.
Through four interconnected tracks, CP&A drives the integration of sustainability into enterprise performance and strategic choices. Together, these tracks help members bring the CPAS framework to life within their organizations.
Transparency & Accountability
Enabling decision-useful sustainability information
The global corporate reporting landscape is rapidly evolving. Companies face growing expectations from regulators, investors, and other stakeholders to provide high-quality, comparable, and decision-useful sustainability information. WBCSD’s Transparency & Accountability track helps members navigate this complexity by optimizing transparency and enabling aligned reporting practices that drive enterprise value.
We work with preparers, users, and standard-setters to accelerate alignment on sustainability-related performance information. By fostering interoperability and scaling best practices, we aim to ensure that businesses can communicate their sustainability performance in ways that meet stakeholder needs and support resilient, long-term value creation.
Transparent and aligned reporting builds trust, strengthens license to operate, and supports investor engagement. By enhancing visibility across value chains, companies can better identify risks and opportunities, improve resilience, and accelerate progress toward sustainable business transformation.
Risk, Resilience & Transition
Building resilience in a changing world
Businesses are increasingly exposed to physical risks from climate change, nature loss, and social disruption. At the same time, they face growing expectations to deliver credible transition strategies that align with a sustainable and equitable future. WBCSD’s Risk, Resilience & Transition track helps companies anticipate risks, strengthen resilience, and develop integrated transition plans that are recognized by capital providers, policymakers, and wider society.
We aim to mobilize business action to manage physical risks across operations and value chains, while accelerating credible, forward-looking transition planning. By bringing together climate, nature, equity, and financial considerations, we help companies embed resilience and transition strategies into enterprise decision-making and value creation.
Anticipating and addressing risks is essential for building resilient business models that thrive in a changing world. By embedding resilience and robust transition planning, companies strengthen stakeholder trust, protect long-term value, and secure continued access to capital.
Physical Risks Are Financial Risks
Extreme weather and ecosystem degradation are disrupting value chains and markets — causing US$327 billion in losses in 2024 alone, over half uninsured. Investors and Boards are demanding action. WBCSD’s CEO Handbook on physical risks helps leaders:
– Build resilience into strategy and governance
– Learn from leading company case studies
– Turn risk into long-term advantage
The Transition Plan Unlock series presents key areas of focus for businesses to “unlock” the implementation of transition plans. Each focus area is unpacked in a dedicated article.
Aligning Finance & Value
Quantifying sustainability for financial markets
For business transformation to happen at scale, sustainability must be embedded into financial decision-making. Companies need the analytical tools, metrics, and capacity to quantify the value of sustainability and connect it with the flows of capital that drive enterprise growth. WBCSD’s Aligning Finance & Value track enables stronger engagement with capital markets, helping companies and investors translate sustainability into financial terms that shape investment, lending, and valuation decisions.
We aim to strengthen the links between corporate sustainability performance and capital allocation. By developing credible methodologies, promoting impact accounting, and building shared approaches, we support companies in demonstrating the financial relevance of sustainability. This helps investors, lenders, and other capital providers recognize long-term value creation and resilience.
Capital markets are a powerful lever for sustainable transformation. By aligning finance and value, businesses can unlock investor trust, attract capital, and accelerate progress toward a more sustainable and resilient economy. Demonstrating the financial case for sustainability ensures that long-term value creation is recognized, rewarded, and scaled.
This thought leadership series by WBCSD’s Corporate Performance & Accountability (CP&A) team, in collaboration with ERM, draws on company examples and insights to unpack financial quantification themes raised and requested by corporates.
CP&A Leaders’ Community
A trusted community for senior leaders
Sustainability transformation requires leadership at the highest levels of business. The CP&A Leaders’ Community brings together CFOs, CSOs, corporate reporting heads, and other senior executives to shape the future of corporate performance and accountability. This trusted forum enables peer exchange, collective problem-solving, and joint action to accelerate the integration of sustainability into strategy, finance, and reporting.
We aim to equip senior leaders with the insights, relationships, and practical tools needed to embed sustainability at the heart of business decision-making. By fostering collaboration across finance and sustainability functions, the CP&A Leaders’ Community strengthens corporate resilience, enhances accountability, and advances the alignment of capital markets with sustainable business transformation.
Senior leaders play a decisive role in shaping how sustainability is embedded across organizations and capital markets. By connecting CFOs, CSOs, and other executives in a trusted environment, the CP&A Leaders’ Community helps build the leadership momentum needed to accelerate transformation at scale.
