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Corporate Culture In A New Era: Views From The C-suite

Harvard Corporate Governance

For instance, drawing on survey data from 1,348 North American executives who represent many of the largest firms in the economy, we found a consensus among executives on the significant contribution of culture to long-term firm value.

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ESG Valuation Considerations – Top Down or Bottom Up?

Value Scope

The challenge is that it is difficult to value things that are not clearly defined and measured, with some sort of consensus. Intangible asset valuation concepts can and should be applied to unique ESG cash flows. Do ESG programs impact firm value? These are fair questions.