Earlier this year, the International Valuation Standards Council (IVSC) issued a Perspective Paper of business valuations and environmental, social, and governance (ESG) factors (see our coverage here). A second paper has now been issued that takes the topic further, exploring the impact of ESG on value creation and “how such a framework may be incorporated into the capital allocation process and bring much needed financial discipline to ESG investments,” the organization says. To download the new paper, click here.