Learners explore the purpose and structure of CBA in a sustainability context, including how it extends beyond short-term cost and return calculations. The elective introduces key concepts such as costs, benefits, externalities, opportunity cost and payback, alongside indicators used to assess long-term value. 

Learners examine how scope, data inputs and assumptions shape the quality and credibility of analysis, and why transparency is essential when evaluating sustainability projects and policies. Relevant guidance and models are introduced to show how sustainability-focused CBA is applied consistently in public and private decision-making.

Learners practise evaluating sustainability initiatives by weighing financial and non-financial returns, including health, wellbeing, environmental impact and reputational value. Practical examples support understanding of how basic tools, such as scenario testing and sensitivity analysis, help assess trade-offs, priorities and uncertainty in real organisational contexts.

Learners will gain confidence in applying CBA to sustainability decisions and communicating value clearly to stakeholders. They will understand how robust analysis supports accountability, investment confidence and long-term resilience.

This elective is valuable for learners involved in planning, investment, procurement, projects or sustainability roles, and for anyone required to evidence the value of sustainability initiatives.