Our use of cookies

We use necessary cookies to make our site work. We’d also like to set optional analytics cookies to help us improve it. We won’t set optional cookies unless you enable them. Using this tool will set a cookie on your device to remember your preferences.

For more detailed information about the cookies we use, see our Cookie policy

Necessary cookies

Necessary cookies enable core functionality such as security, network management, compliance and accessibility. You may disable these by changing your browser settings, but this may affect how the website functions.

Analytics cookies

We’d like to set Google Analytics cookies to help us to improve our website by collecting and reporting information on how you use it. The cookies collect information in a way that does not directly identify anyone.

:

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changing, meaning the traditional corporate finance techniques used to support capex investment decisions are becoming outdated and at risk of no longer being fit for purpose.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.


YOU MAY ALSO BE INTERESTED IN...

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.

Sign up to our monthly email newsletter


Stay up to date with all the latest news at A4S. Our Monthly Newsletter includes the latest guides, reports, stories and thought pieces from finance leaders from across the globe.

YOUR ROLE IN SHAPING THE FUTURE OF FINANCE

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.
Registered Office: 9 Appold Street, 8th Floor, London, EC2A 2AP