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CAPM, BCR and Payback Period for BAU and Green Options

Notes comparing BAU and Green project options using CAPM, benefit-cost ratio, and payback period. It discusses investment risk, returns, and sustainability.

Category: Finance

Uploaded by Jessica Turner on Apr 30, 2026

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2.8 CAPM

For riskier assets, the relationship between risk and projected returns is demonstrated by the Capital Asset Pricing Model (CAPM). It utilizes Beta to gauge an investment's price volatility relative to the market. A higher Beta indicates that an investment's risk and return may rise in tandem with market fluctuations. Investors can compare different outcomes and assess their investments depending on the risks involved by using the CAPM as a benchmark.

Calculation

(E)R= Rf + β ( Rm - Rf )

Assumption:

Rf = risk-free rate =1.8%

β = beta of the investment (β BAU = 1, β Green = 1.2)

Rm = expected return of the market = 5.8%

Figure 2.8.1 CAPM of BAU and Green options

BAU Green

CAPM 5.8% 6.6%

Based on the assumption and calculation, the CAPM for the BAU option is 5.8% and the CAPM for the Green is 6.6%. The higher expected return of the Green compensates for its greater risk, possibly due to the premium costs associated with eco-friendly building materials and technologies. Investors who hope to contribute to sustainable projects may find that although green solutions carry higher risks, they are attractive because they align with the growing trend of environmental responsibility in the construction industry, the choice between these versions should consider not only the financial returns but also the strategic alignment with sustainability goals, potential regulatory benefits, and the evolving preferences of tenants and consumers toward green buildings. Although the Green version has more risks, it could provide long-term benefits, such as higher tenant attractiveness and potential government incentives.

2.9 Benefit-cost ratio

The Benefit-Cost Ratio ( BCR) assesses the economic efficiency of a project or investment by dividing the present value of benefits by the present value of costs. When BCR is less than 1, it means that the project cost is greater than the benefit. The project has good development and benefits. A project is considered economically feasible if its benefits exceed its expenses.

BAU Green

BCR 1.01 1.02

Figure 2.9.1 BCR of BAU and Green options

For the building project with two options—BAU and Green—the Benefit-Cost Ratios (BCR) are 1.01 and 1.02, respectively. These values indicate that both options are economically viable, as their BCRs are above 1. This means the projected benefits slightly outweigh the costs for both the standard and green versions. The slightly higher BCR of 1.02 for the green option suggests that it offers a marginally better financial return relative to its costs compared to the standard option. Although the difference in BCRs is minimal, the green option presents a more favorable investment from a sustainability and future profitability perspective. Thus, when measuring the investment benefit of the two options, other indices like NPV should be consulted.

2.10 Payback Period

The payback period is a financial index used to determine the length of time it takes for an investment to recover its initial cost through the cash flows it generates. It's a simple measure of investment liquidity and risk but does not take into account the time value of money, additional cash flows after the payback period, or the profitability of the investment.

BAU Green

Payback Period 8.79 8.89

Figure 2.10.1 Payback Period of BAU and Green options

The payback periods for the BAU and Green projects are 8.79 years and 8.89 years, respectively. These figures show how long it will take for each project to recoup its

initial investment through cash flows. With their payback periods nearly identical,

both options appear equally effective in terms of liquidity and risk mitigation initially.

The BAU project, with its slightly shorter payback period by 0.1 years, may appear

marginally more appealing to investors focused on rapid capital recovery. This minor

advantage could stem from the potentially lower initial costs of the BAU approach, as

opposed to the Green option which may include pricier sustainable materials and

technologies. However, the small difference of 0.1 years is trivial, indicating that the

environmental advantages of the Green option are achieved with little to no significant delay in financial returns. Therefore, although the BAU approach offers a somewhat faster investment recovery, the Green option remains attractive for its alignment with environmental sustainability and long-term strategic benefits, making it a compelling choice for investors committed to sustainable development without compromising financial performance.

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