How Sustainability Shapes Financial Brand Value: Comparing Firm-Action Metrics and Consumer-Based Indicators
(A2026-133619)

AUTHORS

Gabriela Salinas, Universidad Pontificia de Comillas; CARMEN ABRIL, Universidad Complutense de Madrid

ABSTRACT

As sustainability becomes a strategic priority for brand leaders, marketers increasingly need evidence on how sustainability efforts translate into financial brand value. Yet there is ongoing debate about the most appropriate ways to measure this link. This study offers a critical review of the main approaches used to assess the financial impact of sustainability, contrasting firm-reported ESG activity metrics with consumer-based sustainability perceptions. The review highlights several persistent challenges, including limited transparency in measurement choices, questions about reliability and validity, and methodological issues embedded in current valuation frameworks. By clarifying these weaknesses, the article outlines promising avenues for future research aimed at improving how sustainability is incorporated into brand valuation. For practitioners, the findings provide guidance for developing stronger, evidence-based arguments to support investment in sustainability initiatives that contribute to long-term brand value creation.