ABSTRACT
For businesses to clearly articulate impact objectives and successfully deliver them as part of an actionable sustainability roadmap, they are called to reflect on the learning processes that affect their organizations. This chapter discusses models of organizational learning and the essential role they play in setting the foundation for impact outcomes. The author looks at the importance of long-term value creation and how stages of both learning and unlearning provide a guide for organizations to adopt and sustain responsible business practices. The chapter highlights the relevance of analytical methods in setting outcome-based targets to address the major environmental and societal challenges of the twenty-first century. Specifically, the Yanagi Model is presented as a reference empirical study carried out by the CFO of a leading Japanese biotechnology company in his quest to analyze the impact of nonfinancial metrics on the enterprise value of a company as expressed in financial terms.
