ESG and Business Valuation prospective paper

Environmental, Social, and Governance (ESG) factors have become central tenants in the capital allocation process for both the providers of capital (e.g., investors) and the users of capital (e.g., corporations). 

The IVSC issues Perspectives Paper “ESG & Business Valuation”. Perspectives Papers are complementary to the IVS and do not replace or supersede the standards. Valuers have a responsibility to read and follow the standards when carrying out.