Developed by FGVces in partnership with Emerging Market Sustainability Dialogues (EMSD), Emerging Markets Multinationals Network for Sustainability (EMM) of Deutsche Gesellschaft für Internationale Zusammerarbeit (GIZ) GmbH, this handbook seeks to guide companies in the analysis of the economic return of sustainability projects.

This handbook reflects on the learning of the work conducted in 2015 by the Brazilian companies participating in the network – AES Brasil, Grupo Boticário, Odebrecht (Odebrecht Defesa e Tecnologia & Construtora Norberto Odebrecht), Siemens (Siemens Healthcare & Fundação Siemens), Adidas Brasil, CPFL Energia, and Votorantim Cimentos – who developed 11 case studies to analyse the financial return of their sustainability projects.