Often the major stumbling block to improving energy efficiency in a company is finance department. This is because energy efficiency is seen as a cost burden, not a benefit. It is therefore refreshing to read a report from Doloitte that suggests that every company should become an energy company. The authors’ premise is that a decade from now, a company without an “energy and sustainability” department could be as unusual as one without a human resources department. Either that, or it might be out of business.