This panel will open with a data driven look at the growing body of research linking sustainability performance to financial outcomes in commercial real estate. The discussion will examine how valuation practices are evolving, highlighting the challenges, the growing importance of discounted cash flow (DCF) analysis, the need for transparency and the impact of financing and certifications. The presentation will show that sustainability has moved firmly into the mainstream, driven by institutional investors, public‑sector leadership, and regulatory pressure. Yet significant disconnects remain. ESG improvements are still inconsistently reflected in appraisals and financial statements, underwriting practices are advancing faster than day to day asset management, and data limitations continue to constrain valuation precision. Panelists will explore why DCF analysis remains the most effective valuation tool for translating sustainability performance into financial terms – though limited data constrains precision.