000 02577nam a22002417a 4500
005 20250729095931.0
008 250729t2025 xxk|||||o|||| 00| 0 eng d
041 _aeng
110 _aRoyal Institution of Chartered Surveyors
245 _aEnvironmental, social and governance information requests
_bguidance for the business valuation professional 2025
_h[Electronic resource]
260 _aLondon,
_bRICS, ASA, CBV, AVAS, IVSC,
_cJuly 2025
300 _a6p.
520 _aThe 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.
651 _aInternational
690 _aValuation
_96273
710 _aRoyal Institution of Chartered Surveyors
710 _aAmerican Society of Appraisers
710 _aChartered Business Valuators Institute
710 _aInstitute of Valuers and Appraisers Singapore
710 2 _aInternational Valuation Standards Council
856 _uhttps://www.rics.org/content/dam/ricsglobal/documents/latest-news/ESG-Information-Requests_Guidance-for-the-Business-Valuation-Professional-2025.pdf
_zAvailable on RICS.org
942 _n0
999 _c122202
_d122202