此外，C-Suite管理层已开始将ESG考虑纳入其资本预算流程，评估公司,无形资产评估公司,房产评估公司以更全面地了解其推动可持续财务绩效的能力。2020年的事件只是为了加速ESG框架的广泛采用。本观点文件以及我们最近的土地评估,土地评估公司小组讨论，揭示了ESG的价值，以及我们最近的议程咨询，代表了IVSC在更系统地将ESG纳入企业估值实践和标准的道路上迈出的第一步。
Environmental, Social, and Governance (ESG) factors have become central tenets in the capital allocation process for both the providers of capital (e.g., investors) and the users of capital (e.g., corporations)....
Environmental, Social, and Governance (ESG) factors have become central tenets in the capital allocation process for both the providers of capital (e.g., investors) and the users of capital (e.g., corporations).
Many institutional investors leverage ESG filters to guide their investment strategies and improve returns.
Additionally, C-Suite management has begun incorporating ESG considerations into their capital budgeting processes to gain a fuller understanding of their ability to drive sustainable financial performance.
The events of 2020 have only acted to accelerate the broader adoption of ESG frameworks.
This Perspectives Paper, along with our recent panel discussion Unlocking the Value of ESG and our recent Agenda Consultation, represent the IVSC’s first steps on the path toward a more systematic approach to the incorporation of ESG into business valuation practice and standards.