ESG Highlights from the IVSC

Forensic and Valuation Services (FVS)

Host: Nene Gianfala, CPA/ABV, ASA-BV/IA, Chaffe & Associates, Inc.

Guest: Alex Aronsohn, FRICS, Director of Technical Standards - Tangible Assets, International Valuation Standards Council (IVSC)

Join us for another podcast that highlights the importance of ESG and its potential impact on business valuations. Our guest for this segment is Alex Aronsohn, who is with the IVSC. During this podcast, we discuss:

- What motivated the IVSC to incorporate ESG?

- Discussion of past perspective papers and survey results regarding the incorporation of ESG

- Highlights from the IVSC Exposure Draft that specifically address ESG, including the ESG Appendix

For Further exploration on this topic: If you’re using a podcast app that does not hyperlink to the resources, please visit https://fvssection.libsyn.com/fvs to access the show notes with direct links.

• · IVS Exposure Draft for Consultation (2023)
• · Perspectives Paper: ESG and Real Estate Valuation
• · Perspectives Paper: ESG and Business Valuation
• · Perspectives Paper: A Framework to Assess ESG Value Creation
• · International Sustainability Standards Board

AICPA-CIMA resources

• · Past podcast episodes:

ESG & the Cost of Capital

Host: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc.

Guest: Randy Priem, Belgian Financial Services and Markets Authority (FSMA), Finance Professor @ University of Antwerp + UBI Business School

ESG – Why the Business Valuation Practitioner Should Pay Attention

Host: Josh Shilts, CPA/ABV/CFF/CGMA, ASA, CFE. Shilts CPA, PLLC

Guest: Nene Gianfala, CPA/ABV, CEIV, ASA-BV/IA, Chaffe & Associates, Inc.

· Training: AICPA’s Fundamentals of ESG Certificate (CPE self-study, 9 credits)

• Articles:
• · ESG reporting: What’s the value of ESG?
• · Accounting’s role in ESG

FVS Section member ONLY resources

• · Emerging ESG Regulations
• · Information on SEC disclosures

This podcast episode is part of the extensive resource library available from the AICPA’s Forensic and Valuation Services Section, the premier provider of guidance, tools, and advocacy for professionals who specialize in providing forensics, valuation, litigation, and fraud services. Visit us online at www.aicpa.org/fvs, and if you’re not already a member, consider joining this active community of your FVS peers. You’ll get free CPE and access to rich technical content.

Please share your thoughts - leave us a review using this link or copy and paste this URL into your browser https://forms.office.com/r/4cjNd6m1TJ so we can continue bringing valuable and relevant content to you. Any other issues can be sent to [e-mail]

Information on credentials - Our FVS credential programs allow AICPA members to demonstrate competence and confidence in providing forensic and valuation services to their clients.

ABV Credential (Accredited in Business Valuation)

CFF Credential (Certified in Fraud and Forensics)