What is a key data-related caveat when ABC considers a circular transition?

• A. With only qualitative data, viability is clear.
• B. Financial data is optional for viability assessment.
• C. Data quality does not impact decision.
• D. Without financial data, it's hard to judge viability.

Answer: (D)

When evaluating a circular transition, you must quantify financial outcomes to judge whether the move will be economically sustainable. Qualitative benefits, like environmental improvements or reputational gains, are important but insufficient on their own because they don’t translate into cash flows or long‑term profitability. Without financial data, you can’t calculate payback, net present value, internal rate of return, or risk, so you can’t determine if the transition makes sense for ABC. Data quality matters, but the decisive issue here is the absence of financial information; with no numbers, the viability can’t be assessed properly.