A major barrier to companies' more effective integration of sustainability into their corporate strategies is finding ways to estimate and communicate the full value of their business cases. In the authors' experience in working with or for companies, they find that most do not track the value sustainability delivers for an organization. And when companies do track and measure their returns on investments in sustainability, the estimates tend to be focused almost exclusively on those benefits that are most direct and tangible, and show up on the corporate P&L, as opposed to other benefits like employee commitment and regulatory forbearance, which are more likely to show up in a lower cost of capital.

中文翻译：

---

使用可持续发展投资回报（ROSI）框架评估加速脱碳的价值

公司将可持续性更有效地整合到公司战略中的主要障碍是寻找方法来估计和传达其业务案例的全部价值。在作者与公司合作或与公司合作的经验中，他们发现大多数人没有追踪可持续性为组织带来的价值。当公司确实跟踪和衡量其在可持续性方面的投资回报时，估计往往倾向于只专注于最直接和有形的收益，并显示在公司损益中，而不是诸如员工敬业度和监管方面的其他收益。忍耐，这更有可能以较低的资金成本出现。