The rationale for an individual company making an investment that will reduce energy consumption varies considerably and depends on a range of factors. This report delves into the major factors or driving forces that decision makers within a large industrial company take into account when deciding to make new investments - the so-called "boardroom perspective". It explores the factors that influence companies to invest in energy savings and proposes a methodology to evaluate the effectiveness of a country's energy efficiency and greenhouse gas mitigation policies mix from this boardroom perspective