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Capex Deep Dive

This report provides insight into evolving methods which integrate social and environmental factors into capex appraisals and decisions.

Capital expenditure (capex) decisions are generally ones with medium to long term implications. Assets can have useful economic life exceeding 20 years, and need to remain commercially viable as operating context changes.

Current sustainability related trends are receiving increasing social, economic and political focus which is putting the business environment under pressure. The risk and regulatory landscapes are changing, meaning the traditional corporate finance techniques used to support capex investment decisions are becoming outdated and at risk of no longer being fit for purpose.

This research was undertaken as an extension to the A4S Essential Guide to Capex, to consider how organizations are implementing the concepts contained in the original guide.


Essential Guide to Capex

The Guide outlines how businesses can adapt their existing capital investment appraisal processes in a pragmatic and systematic manner to integrate social and environmental issues.

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The evidence is clear that our current trajectory is unsustainable, and those organizations, which develop resilient business models, will be the ones to succeed.

Accounting for Sustainability is a Charitable Incorporated Organization, registered charity number 1195467. Accounting for Sustainability is part of The Prince of Wales’s Charitable Foundation (PWCF) Group of Charities.
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