Environmental, social and governance information requests guidance for the business valuation professional 2025 [Electronic resource]
Language: English Publication details: London, RICS, ASA, CBV, AVAS, IVSC, July 2025Description: 6pSubject(s): Online resources: Summary: 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. 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. 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. 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.| Item type | Current library | Call number | Status | |
|---|---|---|---|---|
| Online material | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | Available |
Browsing Virtual shelves, Shelving location: Online Close shelf browser (Hides shelf browser)
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.
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.
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.
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.