Which of the following is NOT considered a type of financial driver in sustainability accounting?

Operational expenses are typically seen as a conventional financial aspect of a business rather than a specific driver within the sustainability accounting context. In sustainability accounting, financial drivers often include elements that influence the financial performance of sustainability initiatives or the integration of sustainability into business operations.

Demand drivers refer to market needs and customer expectations that can impact a company’s sustainability efforts and ultimately its financial performance. Intangible assets encompass elements like brand reputation resulting from sustainability efforts which can influence market value and customer loyalty. Governance factors involve policies and regulations that can create financial implications for businesses engaged in sustainable practices, driving their strategic decisions.

Thus, operational expenses do not inherently serve as a driver in the same way the other options do in the context of sustainability accounting. They are more about current costs rather than influencing sustainability strategies or outcomes directly.