ESG & Real Asset Valuation. Sharpening the Focus, not Reinventing the Wheel, Guidance Note

IVSC (2024) | Asset Management, Risk Mitigation, Valuation

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The paper addresses the growing importance of Environmental, Social, and Governance (ESG) factors in valuing tangible assets. This paper is intended to complement recent updates to IVS, including the ESG Appendix in IVS 104, and reflects increasing regulatory and market attention to ESG int…