cost of capital alternatives

I've just started an msc in economics and finance and have to write a short essay. the topic is that the cost of capital is by far the most important thing for a business to consider before it invests. of course, I'd agree with this. but are there any arguments against this? my readings seem to show that cost of capital is the only thing that matters. what about for online businesses? or projects largely financed by a government such as the tesla installation in south Australia? is there a scientific name for investment based on desire to innovate rather than make money?

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