Sustainability managed by separate departments or specialists

Minimal interaction between sustainability and financial/management accounting teams

Governance structures decoupled from core business functions

Some coordination between sustainability and financial functions

Occasional collaboration or hybrid roles

Emerging governance structures (e.g. projects/teams) that combine different functions to support sustainability initiatives

Fully hybrid roles and teams

Governance structures embed sustainability across the organisation

Sustainability is integrated into core responsibilities across departments

Separate systems for financial and sustainability data

No shared platforms or databases

Limited or no capacity to report integrated performance metrics

Selective coupling of systems (e.g. sustainability data fed into certain decision processes)

Some shared tools or reporting mechanisms

Financial and non-financial data partially combined

Unified technical systems integrating financial and sustainability data

Common calculability infrastructure

Real-time, integrated reporting and control systems

Little shared understanding of sustainability between employees

Sustainability seen as peripheral to business strategy

Few communication mechanisms across departments

Growing awareness and shared terminology

Sustainability considered in some strategic decisions

Control systems used intermittently to align understandings

Organisation-wide shared mindset around sustainability

Sustainability fully embedded in strategic thinking and organisational culture

Frequent cross-functional dialogue and learning mechanisms