# Make the Internal Business Case for Sustainability Investment.

1 Opinion May 22, 2024 GreenBiz ![Tensie Whelan](/sites/default/files/styles/246w/public/assets/images/Whelan%20Article.jpg?itok=XEKEqv-d)By Tensie Whelan and Chisara Ehiemere

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Investments in material sustainability initiatives create business value that is often not calculated or tracked. It is important to assess the internal business case for the investments needed to implement or maintain sustainable business initiatives. Incorporating that investment into capital allocation and decision-making processes can increase the amount and the speed of investment.

The Return on Sustainability Investment (ROSI) framework, created by the NYU Stern Center for Sustainable Business (CSB), has been used by companies in a variety of industries as a decision-making tool to unlock investment in sustainability initiatives. The ROSI framework is built on the premise that embedding sustainability at the core of business strategy unlocks improvements through a number of mediating factors: improved risk management, stakeholder engagement, operational efficiency, talent management, supplier relations, media coverage, customer loyalty, sales and marketing, and innovation. These improvements result in revenue growth, greater profitability and higher corporate valuation, ultimately generating an increase in business value and positive societal impact. Unfortunately, this value is often unaccounted for due to data gaps, lack of the finance team’s involvement in accounting for sustainability value and difficulties in monetizing avoided risk.

So how do you help your company account for the transformational enterprise value that can be created by sustainability initiatives?

Read the full [*GreenBiz* article](https://www.greenbiz.com/article/make-internal-business-case-sustainability-investment).
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*Tensie Whelan is a Clinical Professor of Business and Society and Director of the Center for Sustainable Business.*

## More from Tensie Whelan

- [Demystifying the ‘Say-Do’ Gap in Sustainable Product Purchases.](https://www.stern.nyu.edu/experience-stern/faculty-research/opinion/demystifying-say-do-gap-sustainable-product-purchases)
- [How LPs Can Better Assess Sustainability-Linked Value Creation.](https://www.stern.nyu.edu/experience-stern/faculty-research/opinion/how-lps-can-better-assess-sustainability-linked-value-creation)
- [Lessons From a Decade of Teaching Sustainability at B-School.](https://www.stern.nyu.edu/experience-stern/faculty-research/lessons-decade-teaching-sustainability-b-school)
- [ESG Reporting Needs a Refresh. Here’s How to Fix It.](https://www.stern.nyu.edu/experience-stern/faculty-research/esg-reporting-needs-refresh-heres-how-fix-it)
- [The B2B Opportunity in Corporate Sustainability.](https://www.stern.nyu.edu/experience-stern/faculty-research/b2b-opportunity-corporate-sustainability)