im ic ry ▁and ▁industry ▁pressure ▁ ▁Legisl ative ▁pressure ▁ ▁St ake holder ▁pressure ▁and ▁ens uring ▁the ▁" lic ense ▁to ▁operate " ▁ ▁Self - reg ulation , ▁corpor ate ▁responsibility ▁and ▁eth ical ▁reasons ▁ ▁Man aging ▁the ▁business ▁case ▁for ▁sust ain ability ▁M öll er ▁and ▁Sch al te g ger ▁add ▁that ▁another ▁motiv ation ▁is ▁to ▁assist ▁in ▁decision - making . ▁They ▁state ▁that ▁making ▁dec isions ▁sole ly ▁based ▁on ▁financial ▁information ▁is ▁super f icial ▁at ▁best . ▁They ▁add ▁that ▁there ▁are ▁certain ▁business ▁areas ▁that ▁financial ▁data ▁cannot ▁precisely ▁evaluate , ▁such ▁as ▁customer ▁satisfaction , ▁organiz ational ▁learning , ▁and ▁product ▁quality . ▁They ▁propose ▁that ▁a ▁mix ▁of ▁financial ▁and ▁non fin an cial ▁info ▁can ▁help ▁make ▁well - in formed ▁dec isions . ▁ ▁Share hold ers ▁say ▁that ▁they ▁want ▁to ▁see ▁more ▁sust ain ability ▁reporting ▁because ▁it ▁transl ates ▁to ▁increased ▁corpor ate ▁financial ▁performance . ▁This ▁is ▁because ▁sust ain ability ▁requires ▁a ▁long - term ▁vision , ▁which ▁is ▁reflected ▁in ▁strateg ic ▁planning . ▁Str ateg ic ▁planning ▁is ▁manif ested ▁in ▁long - term ▁vis ions ▁and ▁a ▁wider ▁range ▁of ▁respons ib ilities ▁toward ▁its ▁st ake hold ers . ▁Comp an ies ▁that ▁place ▁emphas is ▁on ▁sust ain ability ▁practices ▁have ▁higher ▁financial ▁performance , ▁as ▁measured ▁by ▁profit ▁before ▁tax ation , ▁return ▁on ▁assets , ▁and ▁c ash ▁flow ▁from ▁operations , ▁than ▁their