The key findings are:

* The vast majority of US companies that are committing to sustainability are doing so to enhance or protect their reputations (90%).
* However, for a variety of reasons, these companies are not incorporating sustainability-related risks into their operational, project, investment, transaction, or other internal evaluation processes.
* These companies are unable to evaluate and protect their reputations and financial conditions from damage if they run afoul of sustainability issues.
* The financial damages can be substantial including lower stock prices, reduced access to capital, legal damages, and more.