Making Sustainable Value Creation Measurable
Deloitte’s Sustainability Fusion Framework Began with Dialogue
A New Framework for Sustainable Value
Drawing on both technical experience and the insights of participating leaders, Deloitte translated insights from the Business & Society Program’s network of sustainable business leaders into the Sustainability FusionTM framework. The framework takes a three-layer approach to helping an organization evaluate its sustainability investments — clarifying where value shows up, how value is created, and how much value is created and over what timeframe — so that organizations can see more clearly how value is created across interconnected priorities.
At its core, the framework anchors that value in tax-adjusted cash flow: a credible, decision-useful measure that connects directly to enterprise value, draws on financial data organizations already track, and integrates with existing finance and capital-allocation processes. By grounding sustainability decisions in a shared financial language, Fusion turns business logic into a point of discussion and negotiation rather than a source of friction — equipping sustainability teams to speak the language of CFOs and connect their work to growth, resilience, and improved performance.
Put Fusion Into Practice
Too often, sustainability investment decisions stall on unclear business logic. To help leaders move from framework to action, Deloitte’s AI-enabled widget allows users to test their own initiatives using the Fusion framework — helping you understand trade-offs, identify opportunities, and align investments with long-term business value. Answer specific questions about your sustainability investments and see where and how much value shows up, how it’s created and over what timeframe.
A Call for Collaboration
At the 2025 Aspen Institute Business & Society Summit, which engages senior business leaders across industries in dialogue, reflection, and collaborative problem-solving, one working session explored how organizations can work together to solve shared sustainability challenges to the benefit of both their business and broader society. Within that session, a workshop discussion led by Steve Goldbach, Deloitte’s Practice Leader for Sustainability and Infrastructure, explored how companies could work together to develop a shared framework to better measure and communicate sustainability’s business value.
Building Something Better, Together
After the Summit, that initial exchange evolved into a sustained, collaborative effort anchored in a collaboration between Deloitte and the Aspen Institute Business & Society Program. More than 25 sustainability and finance leaders from large, multinational companies engaged in a series of working sessions, virtual workshops, and focused sprints. These included several members of the Aspen Leaders Forum, a cross-industry network of senior sustainability leaders.
Across these discussions, participants explored how different sustainability investments influence business outcomes, including financial performance, resilience, and stakeholder value. Their input helped shape a more integrated view of how sustainability drivers connect to enterprise value.
SUSTAINABILITY FUSION WORKING GROUP
The Aspen Institute Business & Society Program and Deloitte would like to thank the members of our Working Group for their expertise and insight as this framework was developed. This listing does not imply endorsement, but rather involvement in the project and a commitment to fresh thinking in sustainable business.
- Katherine Pickus, Chief Sustainability Officer, ADM
- Elliot Stultz, SVP, Deputy General Counsel and Chief Sustainability Officer, Allstate
- McKenna King, Senior Sustainability Manager, Allstate
- Dan Jacobs, Principal, CD&R
- Ann Tracy, Chief Sustainability Officer, Colgate-Palmolive
- Paula Luff, Director of Sustainability Research and Engagement, DSC Meridian Capital
- John Weiss, Vice President, Sustainability & Environmental Policy, Entergy
- Joy Miller Oliver, Senior Director, Sustainability, FIS Global
- Julia Matthews, SVP of Portfolio Operations, Malk Partners
- Michael J. Gulich, Vice President, Sustainability, MGM Resorts International
- Christiane Baker, Sustainability Lead, Nestlé Health Science US
- Todd Cline, Senior Director, Sustainable Innovation, Procter & Gamble
- Ivanka Mamic, Global Head, Government Relations and Chief Sustainability Officer, Rolls-Royce plc
- Britta Rendlen, Former Deputy Head, Corporate Sustainability
- Michael Kobori, Former Chief Sustainability Officer, Starbucks
- Agata Ramallo Garcia, Vice President, Enterprise Sustainability, Target
Check out our feature in Harvard Business Review and watch this space for upcoming webinars, events, and conversations where you can engage with the framework and the leaders putting it to work.
Want more?
Visit Deloitte’s Fusion webpage to explore the framework in action.
