# How LPs Can Better Assess Sustainability-Linked Value Creation.

1 Opinion April 14, 2026By Tensie Whelan

Impact Alpha ![Tensie Whelan](/sites/default/files/styles/246w/public/assets/images/Whelan%20Article.jpg?itok=XEKEqv-d)Energy pricing volatility. Extreme weather events. Commodity scarcity and disruption. Infrastructure deterioration. Employee dissatisfaction and turnover. Consumer demand for healthy, natural products. These trends, and others associated with material sustainability issues, must be part of well-managed corporate strategy and investment in today’s world.

Many corporates and investors recognize this and embrace ESG reporting and compliance. However, ESG reporting and compliance does not, by itself, drive better financial and societal performance. And most companies are not tracking the financial return on their sustainability investment.

That leaves investors without the data they need to determine if a portfolio company’s sustainability strategy is driving resiliency and better financial performance.

Read the full [*Impact Alpha* article](https://impactalpha.com/how-lps-can-better-assess-sustainability-linked-value-creation/).
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*Tensie Whelan is Distinguished Professor of Practice Emerita and Founding 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/index%2ephp/experience-stern/faculty-research/opinion/demystifying-say-do-gap-sustainable-product-purchases)
- [Lessons From a Decade of Teaching Sustainability at B-School.](https://www.stern.nyu.edu/index%2ephp/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/index%2ephp/experience-stern/faculty-research/esg-reporting-needs-refresh-heres-how-fix-it)
- [The B2B Opportunity in Corporate Sustainability.](https://www.stern.nyu.edu/index%2ephp/experience-stern/faculty-research/b2b-opportunity-corporate-sustainability)
- [Sustainable Food and Ag Practices Lead to Revenue Growth For More Than 70 Percent of Companies.](https://www.stern.nyu.edu/index%2ephp/experience-stern/faculty-research/sustainable-food-and-ag-practices-lead-revenue-growth-more-70-percent-companies)