Companies know about climate risks, but do not know how to translate them into financial indicators. A new KPMG study reveals a gap between managers' awareness of sustainability principles and their practical application in financial management. According to a study of more than 2,000 managers from 19 countries: 72% are familiar with the sustainable agenda and related indicators; 60% consider ESG risks and opportunities in financial planning; 50% consider sustainable development part of the main business strategy; Only 19% use complete methods to quantitatively assess the financial impact of ESG factors. As a result, environmental and social risks are often left out of conventional financial models, investment evaluations and capital allocation.