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Tag: Corporate Performance & Accountability (CP&A)

The Case for Accelerating Corporate Performance & Accountability for Healthy & Sustainable Diets 

Why Stronger Performance on Healthy, and Sustainable Diets Matters for Forward Looking Companies  Food companies are entering a new era of scrutiny: investors, regulators, and (…)

Posted in WBCSD News & InsightsTagged Healthy & Sustainable Diets, Agriculture and Food, Corporate Performance & Accountability (CP&A)

Financial quantification: applying return and cash-flow methods

Introduction: always model the counterfactual To compete for capital, sustainability must be framed in the same quantitative language as any other business investment: return, risk (…)

Posted in WBCSD News & InsightsTagged Finance, Business Case for Sustainability, Corporate Performance & Accountability (CP&A), Corporate Performance & Accountability System (CPAS)

WBCSD and One Planet Network announce launch of the Global Circularity Protocol for business (GCP) at COP30

Belém, 11 November 2025: The World Business Council for Sustainable Development (WBCSD) and One Planet Network (hosted by UNEP) have announced the official launch of the Global Circularity Protocol for business (…)

Posted in WBCSD News & InsightsTagged Global Circularity Protocol (GCP), COP30, Corporate Performance & Accountability (CP&A)

Materiality Tunnel Vision: Legal and Governance Perspectives 

Materiality is a mindset that guides companies on what truly matters for resilience, credibility and long-term value

Posted in WBCSD News & InsightsTagged Transparency and Disclosure, Corporate Performance & Accountability (CP&A)

Activating the organization for climate mitigation and adaptation  

15% Only 15% of companies disclosing to CDP have a dedicated C-suite position for sustainability, such as chief sustainability officers 21% Only 21% of companies surveyed by (…)

Posted in WBCSD News & InsightsTagged Climate Catalyst Program, Corporate Performance & Accountability (CP&A), Business Case for Sustainability, Net zero, Investor decision making, Decarbonization, Climate, Climate Action, Finance

Financial quantification: discount rate and terminal value

Our previous article, Financial quantification: navigating the greenium and revenue management, explored how businesses are able to capture a price premium in sustainable products and services. In capital markets, the concept plays (…)

Posted in WBCSD News & InsightsTagged Finance, Corporate Performance & Accountability System (CPAS), Corporate Performance & Accountability (CP&A), Business Case for Sustainability

Financial quantification: navigating the greenium and revenue management

This article discusses the “greenium” in the context of pricing of sustainable products and services, both consumer and B2B, compared to conventional options. In a (…)

Posted in WBCSD News & InsightsTagged Business Case for Sustainability, Corporate Performance & Accountability (CP&A), Corporate Performance & Accountability System (CPAS), Financial quantification

Integrating climate with financials: Internal Carbon Pricing 

1753 companies in 56 countries are using internal carbon pricing (ICP) in 2024 +89% increase in organizations using ICP from 2021 to 2024 14% of (…)

Posted in WBCSD News & InsightsTagged Climate, Finance, Climate Action, Decarbonization, Investor decision making, Net zero, Business Case for Sustainability, Corporate Performance & Accountability (CP&A), Climate Catalyst Program

Introduction: Financial quantification of sustainability

Articulating sustainability matters in financial terms, specifically through quantitative measures, to ensure that business value drivers and their effects on EBITDA and Enterprise Value (EV) are clearly understood within this framework.

Posted in WBCSD News & InsightsTagged Financial quantification, Corporate Performance & Accountability System (CPAS), Corporate Performance & Accountability (CP&A), Business Case for Sustainability

Financial quantification: leveraging the (inter)dependencies of sustainable investments 

Translating sustainability initiatives into financial terms is nuanced. Their impacts unfold across multiple dimensions of the business and over varying time horizons, making attribution and (…)

Posted in WBCSD News & InsightsTagged Business Case for Sustainability, Financial quantification, Corporate Performance & Accountability System (CPAS), Corporate Performance & Accountability (CP&A)

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