Recording NPC 2024 - Unpacking the Introduction of ESG into the IVS

Sustainability and ESG are gaining traction across the globe as governments and markets consider emissions and climate risks. In February 2024, the International Valuation Standards Council provided an update to their standards to be effective as of January 2025. A key addition to the IVS was the inclusion of ESG (Sustainability) into the valuation process and directing valuers to consider the impact of significant ESG factors. This session provides an overview of the key IVS changes in relation to ESG and highlights some of the evidence, emerging and current, as well as covering liability issues in this context.