An ongoing management challenge is how to account for the intangible value generated from sustainability initiatives. Management recognizes the impact these efforts will have on key stakeholders, including employees, customers, investors, partners, and politicians. The problem is that these important stakeholder impacts are difficult to see or measure. For example, you can't look at two eggs and identify which one is sustainably grown. To overcome this, the author suggests that companies ‘make it happen’. That means making the intangible benefits more evident. He gives an example of how Intel created a program to embody the value of artificial intelligence in the mid-2010s, before ChatGPT made AI popular.