Developing a Web Accessibility Business Case for Your Organization: Overview
http://www.w3.org/WAI/bcase/Overview

Arch, Andrew and Chuck Letourneau
W3C
2005

Abstract:

There are initial costs for organizations implementing Web accessibility; however, the initial costs are often offset by a full return on investment. In order to be willing to invest the initial costs, many organizations need to understand the social, technical, and financial benefits of Web accessibility and the expectations of the returns throughout the organization.