Second IVSC perspectives paper on social value

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05 Jul 2022

The International Valuation Standards Council (IVSC) is publishing perspectives papers on 'Defining and Estimating ‘Social Value’'. The second paper in the series has now become available.

Following the publication of the first paper in the series in November 2020, the second paper explores some of the issues in more detail, especially whether social value can be a basis of value, the difference between social value and the social component of ESG, and whether the existing valuation principle of highest and best use can apply to social assets and social value.

Please click to access the paper on the IVSC website.

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