In reply to Caspar Hübinger.

A business that doesn't care about ROI on marketing spend will, if it's not careful, find itself in bad financial straits. Sure, you have some leeway, but if you're spending any significant percentage of your marketing budget you'd better be able to justify it somehow.

Think of it this way... let's say a company found itself in a tight position and had to let go 5 people. But in the same year, they spent $300k on a sponsorships that they couldn't show ROI for. Is that responsible?