In this second Perspectives Paper on ESG “A Framework to Assess ESG Value Creation” IVSC analyses the impact of ESG on value creation and explore how such a framework may be incorporated into the capital allocation process.
- Difficulties of earnings-based measures for ESG investments.
- The close link between ESG investments and intangible asset value creation and/or maintenance.
- An example framework to assess and measure ESG value creation opportunities at the enterprise level.
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