Mumbai, Aug. 7 -- For years, corporate sustainability has largely been viewed through the lens of regulatory compliance. Companies focused on meeting disclosure requirements, adhering to environmental standards and keeping pace with evolving regulations.

But that approach is no longer enough. Investors, customers and boards are increasingly demanding a clearer answer to a fundamental question: What business value does sustainability create?

That was the central message of The RoI of Responsibility, a new framework unveiled by Deloitte at the Mint Sustainability Summit. The framework argues that companies need to move beyond treating sustainability as a compliance exercise and instead evaluate it as a driver of long-term enterprise value...