The quantification gap: from sustainability ambition to financial decisions. A session convened with WBCSD
As organizations accelerate their climate and sustainability commitments, a critical barrier has emerged: the world still struggles to translate sustainability risks and opportunities into clear financial implications. Without this connection, companies and governments face challenges in mobilising investment, scaling climate action and responding to the urgency of what science is telling us. Recognizing this gap, KPMG has spent the past year working alongside the WBCSD to bring together the accounting profession, strategy houses, investors, academics, regulators, and corporate leaders to co-create an alternative approach based on value - one that embeds sustainability into core financial decision-making. In 2026, the work enters an even more critical phase as we move to designing the approach itself - one that connects corporate finance with climate science, strengthens incentives for sustainability action, and creates consistent, useful outputs for markets worldwide. This session discusses the requirement, the vision and the roadmap to embed sustainability into financial decision-making.