Unlocking the Value of ESG: Report from the International Valuation Standard Council

BVResearch Pro
American Society of Appraisers Business Valuation Review™
Fall 2022 Volume 41, Issue 3 pp. 107-118
Alexander Aronsohn, FRICS
valuation methods & approaches
international valuation standards council (IVSC), discounted cash flow (DCF), real estate, Environmental, social, and governance (ESG)

Summary

This report provides an overview of the work carried out by the International Valuation Standard Council (IVSC) over the past two years in relation to unlocking the value of environmental, social, and governance (ESG) criteria within the valuation process, including a summary of the recently published IVSC ESG perspectives papers and internally generated intangibles. The report also illustrates some key findings from the IVSC ESG survey for firms, investors, and valuation providers and advises when more explicit ESG-related valuation standards will be contained in international valuation standards.
Unlocking the Value of ESG: Report from the International Valuation Standard Council
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