The thesis “Nachhaltigkeit lohnt sich.” which originated in our position paper marking the 25th anniversary of econsense, has evolved into a project of its own. With the launch of the accompanying study, we are reaching a milestone. The intense debates surrounding the findings of the Sustainability Transformation Monitor 2026—particularly regarding the question of when and how sustainability “pays off” for companies—have clearly demonstrated just how relevant the economic dimension of sustainability is.

One thing is clear: Amid increased competitive pressure, sustainability must be measured more strictly against its economic viability. But: Is the business case for sustainability defined purely mathematically in practice? Beyond financial metrics, what role do factors such as resilience, innovation, corporate culture, or regulatory requirements play?

This is where the study by econsense, in collaboration with the University of Hamburg, comes in. Based on in-depth interviews with econsense member companies, the study provides rare insights into investment and decision-making processes. This yields concrete starting points for decision-makers in functions such as Finance, Operations, and Sustainability to strategically embed sustainability more deeply and make its value contribution more visible in financial flows.