| 词条 | Draft:Integrated Return on Investment (IntROI) |
| 释义 |
Integrated Return on Investment (IntROI) is a managerial decision making tool similar to traditional Return on Investment (ROI). However, instead of purely focusing on net profit and cost of an investment, IntROI captures the short- and long-term implications of the project in regard to environmental, social and governance (ESG) performance. Many organizations are already measuring their performance in these areas, but few integrate this performance into the evaluation of investments. By neglecting to include this data, businesses may miss opportunities for value creation. Research has shown that "integrating environmental and human data can shorten payback periods."[1] Utilizing the Social Cost of Carbon (SCC) is one way to integrate ESG performance into financial decision-making because it measures, in dollars, the damage (avoided) to society and the environment by an organization's operations. Damage avoided would be the SCC benefit of sustainable, greenhouse gas reducing activities, and can be used to off-set some of the costs of capital investments that promote sustainable, generative business practices. References1. ^{{Cite book|title=Integrated Management: How Sustainability Creates Value for Any Business|last=Sroufe|first=Robert|publisher=Emerald Publishing Limited|year=2018|isbn=|location=United Kingdom|pages=269}} |
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