Environmental, social and governance information requests (Record no. 122202)

MARC details
000 -LEADER
fixed length control field 02577nam a22002417a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250729095931.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250729t2025 xxk|||||o|||| 00| 0 eng d
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
110 ## - MAIN ENTRY--CORPORATE NAME
Corporate author Royal Institution of Chartered Surveyors
245 ## - TITLE STATEMENT
Title Environmental, social and governance information requests
Subtitle guidance for the business valuation professional 2025
Medium [Electronic resource]
260 ## - PUBLICATION INFORMATION
Place of publication London,
Publisher RICS, ASA, CBV, AVAS, IVSC,
Date July 2025
300 ## - PHYSICAL DESCRIPTION
Physical description 6p.
520 ## - ABSTRACT
Abstract The Royal Institution of Chartered Surveyors (RICS), American Society of Appraisers (ASA), Chartered Business Valuators Institute (CBV Institute) and Institute of Valuers and Appraisers, Singapore (IVAS) have jointly released a publication to support business valuation professionals in gathering Environmental, Social, and Governance (ESG) information during the valuation process.<br/><br/>This publication is a response to the growing demand for business valuation professionals to consider ESG-related risks and opportunities that can significantly impact a company’s value. It is particularly timely as businesses globally are preparing to comply with new sustainability reporting standards and requirements, such as the IFRS Sustainability Disclosure Standards (IFRS S1 and S2), European Sustainability Reporting Standards (EU ESRS), and US SEC climate-related disclosure requirements.<br/><br/>Developed with the support of the International Valuation Standards Council (IVSC), the publication references and builds upon the ESG-related considerations included in the International Valuation Standards (IVS) and RICS Red Book Global Standards, effective from 31 January 2025.<br/><br/>The joint publication aims to assist business valuation professionals in their assessments of risks and opportunities, and in gathering relevant ESG information from companies to enhance the robustness and quality of valuations. The joint publication is for informational purposes only and is not mandatory or prescribed for RICS members and/or regulated firms.
651 ## - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name International
690 ## - BROAD SUBJECT
Broad subject Valuation
9 (RLIN) 6273
710 ## - ADDED CORPORATE NAME
Added corporate author Royal Institution of Chartered Surveyors
710 ## - ADDED CORPORATE NAME
Added corporate author American Society of Appraisers
710 ## - ADDED CORPORATE NAME
Added corporate author Chartered Business Valuators Institute
710 ## - ADDED CORPORATE NAME
Added corporate author Institute of Valuers and Appraisers Singapore
710 2# - ADDED CORPORATE NAME
Added corporate author International Valuation Standards Council
856 ## - ONLINE RESOURCE
Uniform Resource Identifier <a href="https://www.rics.org/content/dam/ricsglobal/documents/latest-news/ESG-Information-Requests_Guidance-for-the-Business-Valuation-Professional-2025.pdf">https://www.rics.org/content/dam/ricsglobal/documents/latest-news/ESG-Information-Requests_Guidance-for-the-Business-Valuation-Professional-2025.pdf</a>
Public note Available on RICS.org
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC Do not suppress in OPAC
Holdings
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      Virtual Online 29/07/2025   ONLINE PUBLICATION 29/07/2025 29/07/2025 Online material