毕马威：2026年缩小可持续发展估值差距报告：量化为何是缺失的一环（英文版）

Executive understanding of sustainability, and its related risks and opportunities, is on the rise — in large part due to increasing regulation and mandatory reporting requirements .While some sectors have made more progress than others, sustainability risks and opportunities are not yet factored consistently into financial models and decision making in credible ways . As a result, sustainability programs can fail the business case test despite delivering a commercial return on investment(ROI