Handbook on Sustainability-Driven Valuation and Reporting

Businesses and assets today operate in an environment influenced by climate exposure, resource efficiency, regulatory expectations, stakeholder considerations, governance practices and rapidly changing technologies. These factors can, depending on the circumstances, influence risk, performance, marketability, cash flows and long-term economic prospects.

This book provides a structured introduction to the intersection of sustainability and valuation.

Beginning with the fundamentals of Environmental, Social and Governance (ESG) considerations, it progressively explores the frameworks, concepts and applications relevant to valuation professionals.