That is a pertinent question for any finance executive to ask. After all, up until recently, environmental, social and governance issues have mainly been seen as the responsibility of the sustainability or corporate social responsibility (CSR) departments. 

Not any more. Throughout the corporate world, sustainability is becoming a core driver of business strategy and shareholder value. Facing a future of uncertain energy costs, looming regulation on carbon emissions, concerns over access to raw materials and the availability of natural resources like water, companies worldwide are starting to realise that sustainability is a key concern of consumers, employees and investors.