Center for Sustainable Business

The CPA Journal: Sustainability Accounting—Driving Better Returns Through Better Business

In a piece for The CPA Journal, our Founding Director, Tensie Whelan, explores the essential role finance teams can play in assessing the full financial value of sustainability strategies.

By tracking outcomes such as avoided costs, risk mitigation, employee retention, innovation, and future sales, CPAs and finance leaders can bring a more complete picture of the returns generated by sustainability investments into capital-allocation decisions.

Yet many companies still lack the processes to measure these financial returns. Using the Return on Sustainability Investment (ROSI™) methodology, one automotive company realized a net annual contribution of $235 million to operating earnings (EBIT) from its waste-management strategies.

CSB’s open-source ROSI™ methodology offers a practical pathway for linking sustainability strategies to financial performance.

Read the full article here.