Enterprise Value Assessment Based on ESG Evaluation

Authors

  • Shuyue Li

DOI:

https://doi.org/10.54097/fbem.v4i3.1073

Keywords:

Environmental, Social, Governance, Income approach, Business valuation.

Abstract

 This paper expounds the concept and evaluation indicators of ESG and discusses the impact of ESG evaluation indicators on the expected future cash flow and discount rate in the enterprise valuation model, which is helpful for asset evaluation professionals to conduct enterprise value evaluation more scientifically.

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References

Wang Shanshan, Zhang Han. Research on the development of ESG evaluation practice in China[J]. Contemporary Manager, 2020(04):6-10.

Yang Zheng, Li Yonggang. The importance of environmental, social responsibility and corporate governance (ESG) on corporate valuation and value investment: an example from the extractive industry[J]. China Asset Appraisal, 2022(03):15-23.

Liu Yumin. ESG performance of power companies in the context of "double carbon" and the development prospect of China's carbon market: a forecast and analysis of GCL Energy as an example[J]. Shanghai Business, 2022(03):229-232.

Chen Xia, Ma Lianfu. Research on the relationship between corporate governance level, corporate growth and enterprise value: an internal control perspective[J]. Forecasting, 2015, 34(06): 28-32+50.

Wang Ge, Zhao Yuchi. Risk management of commercial banks' green bonds in the context of "double carbon"[J]. Business Economics, 2022(06): 170-171+175.

Shi Yichen, Zhao Longtu, Zhu Yimu. The use of ESG factors in enterprise valuation [J]. Financial Vertical,2021(07):23-31.

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Published

31 July 2022

How to Cite

Li, S. (2022). Enterprise Value Assessment Based on ESG Evaluation. Frontiers in Business, Economics and Management, 4(3), 48–51. https://doi.org/10.54097/fbem.v4i3.1073

Issue

Section

Articles