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Tag: Corporate Performance & Accountability (CP&A)

Materiality Mindset: Operationalizing Materiality from Insight to Foresight

Many companies now conduct robust sustainability materiality assessments to meet regulatory and market expectations yet struggle to translate the results into ongoing decision making.

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

Financial quantification: turning insight into evidence

This conclusion brings together the core lessons from the “Making it Count” series, which has provided a forward-looking toolkit for translating sustainability ambition into enterprise value.

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

How internal carbon pricing can support capital allocation and risk management 

Key Takeaways  Executive Summary  Despite some regions easing climate regulations, carbon pricing remains a critical financial consideration for businesses worldwide. By the close of 2025, 80 emissions trading systems (…)

Posted in WBCSD News & InsightsTagged Finance, Climate Action, Investor decision making, Business Case for Sustainability, 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 Corporate Performance & Accountability (CP&A), COP30, Global Circularity Protocol (GCP)

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 Corporate Performance & Accountability (CP&A), Transparency and Disclosure

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

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, Business Case for Sustainability, Corporate Performance & Accountability (CP&A), Corporate Performance & Accountability System (CPAS)

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

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