{"title":"释放ESG的价值:国际评估标准理事会的报告","authors":"A. Aronsohn","doi":"10.5791/2163-8330-41.3.107","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":138737,"journal":{"name":"Business Valuation Review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Unlocking the Value of ESG: Report from the International Valuation Standard Council\",\"authors\":\"A. Aronsohn\",\"doi\":\"10.5791/2163-8330-41.3.107\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":138737,\"journal\":{\"name\":\"Business Valuation Review\",\"volume\":\"13 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Business Valuation Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5791/2163-8330-41.3.107\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Business Valuation Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5791/2163-8330-41.3.107","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Unlocking the Value of ESG: Report from the International Valuation Standard Council
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.