Articles have been published recently making the case that for all of it's importance to corporate strategy, sustainability isn't valued yet by corporate investors and that the disconnect comes from a lack of clear metrics to report.  While it may be true that a difference in reporting will better connect financial stakeholders to sustainability's value if you drill down you'll find that the underlying assumptions are a little silly and a lot counterproductive.  Here the case will be made that there are lots of critical business functions that add value but suffer from difficult and dis-uniform metrics.