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ESG Valuation Considerations – Top Down or Bottom Up?

Value Scope

Click to Download: ESG Valuation Considerations – Top Down or Bottom Up? Intangible asset valuation concepts can and should be applied to unique ESG cash flows. This work can be used to reconcile and support an adjustment to the CAPM, then the WACC, via Alpha and Beta. Executive Summary.

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ESG A Valuation Framework

Value Scope

It started sometime last year, during the fourth quarter. 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.