Guest editorial: Embracing ESG in valuation: a paradigm shift in the International Valuation Standards

[...]what was lacking was an understanding of how the market participants were engaging with the sustainability agenda, valuers’ understanding, knowledge and tools to consider the relationship between sustainability and value drivers and a requirement for inclusion in valuation. The evolution and ch...

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Bibliographic Details
Published inJournal of property investment & finance Vol. 42; no. 5; pp. 409 - 410
Main Author Warren-Myers, Georgia
Format Journal Article
LanguageEnglish
Published Bradford Emerald Publishing Limited 20.08.2024
Emerald Group Publishing Limited
Subjects
Ethics
Reporting requirements
Sustainability
Valuation
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Summary:[...]what was lacking was an understanding of how the market participants were engaging with the sustainability agenda, valuers’ understanding, knowledge and tools to consider the relationship between sustainability and value drivers and a requirement for inclusion in valuation. The evolution and changes in the market in regard to sustainability and the framework of ESG have been acknowledged by the International Valuation Standards Council (IVSC) in their International Valuation Standards (IVS), by including directions to valuers regarding ESG. [...]the growing importance of ESG considerations in investment and business decisions, along with mandatory reporting requirements, creates a valuable opportunity for valuers to play a crucial role in providing meaningful insights and recommendations to their clients.
ISSN:1463-578X
1470-2002
DOI:10.1108/JPIF-08-2024-235