Paper overview
Evidence based on c.60 academic and business studies, most from 2024-5
60
academic and business studies
Value creation
No indisputable link between sustainability performance and valuation, as anticipated, though initiatives can deliver ROI of 2–14x
Market signals
Surveys and analyses show increasing evidence of financial benefits from sustainable leadership, including lower cost of capital and valuation premiums
Risk of inaction
Most evidence suggests inaction poses the highest risk, with potential 5–25% EBITDA losses by 2050
Contents
