CFOs have an eagle-eyed view of the company, overseeing financial and non-financial performance. By leveraging expertise in financial reporting and keeping a sophisticated data infrastructure, finance departments can pursue integrated reporting processes across all departments. An integrated reporting process ultimately leads to improved company insights and strategic decision-making. CFOs can then better align sustainability goals with profitability goals. This alignment puts CFOs in a unique position to communicate the sustainability performance’s impact on the company’s value creation to external stakeholders. However, this may also increase the dilemmas a CFO faces when making strategic decisions.
