The International Valuation Standards Council (IVSC) has published a second perspectives paper 'A Framework to Assess ESG Value Creation' to analyse the impact of environmental, social, and governance (ESG) factors on value creation and explore how such a framework may be incorporated into the capital allocation process and bring much needed financial discipline to ESG investments.

The International Valuation Standards Council (IVSC) has published a second perspectives paper 'A Framework to Assess ESG Value Creation' to analyse the impact of environmental, social, and governance (ESG) factors on value creation and explore how such a framework may be incorporated into the capital allocation process and bring much needed financial discipline to ESG investments. The paper is a follow-up to the perspectives paper ESG and Business Valuation released in March 2021 which began to explore how ESG characteristics are, or can be, incorporated into the value measurement process. Please click to access A Framework to Assess ESG Value Creation on the IVSC website.