An investigation of the need to embed sustainability in the capital budgeting

الملخص EN

When an organization is preparing its investment policy, it should look at the policy from strategic perspective and to take into consideration the economic, environmental and political context both at national as well as global levels.

This is because the economic and political contexts have faced serious crises in areas like finance, food security as well as environmental and social challenges which will affect the policy.

So nowadays, investment policy is not a matter of finance only; either, it will look at the investment from many perspectives through embedding sustainability.