IVSC perspectives paper on ESG and business valuation

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03 Mar 2021

The International Valuation Standards Council (IVSC) has 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 standardisation 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.

Please click to access the paper on the IVSC website.

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