Procurement says CapEx. Finance and Operations say OpEx. Sustainability says carbon. And never the twain shall meet, which is awkward, because there are three of them. Three functions, three budgets, three scorecards, one asset. Procurement is measured on unit price. Operations and Finance carry the running cost. Sustainability calculates the emissions figure months later and wonders why it is behind on a target it has no hand in influencing: PwC's latest count puts only 46%