IVSC perspectives paper on ESG and business valuation
Mar 08, 2021
In March 2021, the International Valuation Standards Council (IVSC) published a perspectives paper to initiate discussion and debate on the topic of environmental, social, and governance (ESG) factors in business valuation.
The paper notes that currently there is no shortage of opinions when it comes to how, and even if, to proceed with the standardization of ESG disclosures and reporting. However, the IVSC notes, regardless of the path taken by standard setters, ESG factors represent fundamental considerations to inform valuation analysis. Therefore, steps to begin incorporating ESG considerations into valuation practice are critical for the relevance, and therefore the sustainability, of the profession.
Review the paper on the IVSC's website.
