Who values climate or social externalities?

Many investments are not only economically and financially profitable, but also linked to the generation of positive externalities, particularly in terms of climate (reduction in CO 2 emissions) or social (training, improvement in working conditions, job creation, etc.) or safety (transport, etc.). The public sector today obviously takes these externalities into account. It is therefore able to calculate the total return , including the externalities, of its investments. Can the private sector (i.e. savers, investors, shareholders and company managers) also value externalities and move away from the purely financial measurement of an investment’s profitability? If the answer is no, if the private sector retains a purely financial approach to profitability for the most part, then the public sector’s role in financing investment will have to increase considerably. The appearance of non-financial reporting (accounting) by companies will obviously encourage the private sector to take externalities into account.