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ESG Valuation Considerations – Top Down or Bottom Up?

Value Scope

Intangible asset valuation concepts can and should be applied to unique ESG cash flows. In 2018, the number was about $5 billion. Will ESG assets be recorded on balance sheets one day soon, just as intangible assets such as goodwill and intellectual property are recorded today?

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ESG A Valuation Framework

Value Scope

In 2018, the number was about $5 billion. “The Will ESG assets be recorded on balance sheets one day soon, just as intangible assets such as goodwill and intellectual property are recorded today? For example, in a recent valuation we completed, the mean unlevered Beta of a group of 10 comps was 0.58.