The decision making for investment in intangible outcome

Hai, my name Syarah. I’m doing a Ph.D. now in facilities management.  I have a question regarding the measurement that industries/companies/firms used for investment the physical environment in their business to better support business operation. The output after investment for upgrading or refurbishment or renovation such as the comfortable, safe or pleasant environment (more to a sense of human internal). My question here, did you know or familiar what is the method that they used or practice? Based on my literature, Cost-Benefit Analysis one of the methods. But how far they used the method? 
Your feedback, I really appreciate it. Thank you sir.