Guiding the integration of sustainability in valuation - A primer providing a framework

reflects the effect of Terminal value is a one-off representation of the Fundamental and abrupt changes to the path of sustainability value of the ‘continuing period’ of a company’s economic and industry development (as required by factors and the operations. [...] The value of the cashflows that the the transition to a sustainable economy) challenge Terminal value business will generate beyond the end of the ‘fade fundamentally the appropriateness of considering positioning and period’. [...] This The sector risk adjustment (or asset beta) is a Social and environmental risks can be seen as is largely based Asset beta measure of the divergence (additional risk) between additional systemic risk factors, connected to the on a judgement (or sector- the individual asset being invested in and the wider market risk of the asset class. [...] The company has the highest exposure to beef and exported response with exposure about 140 thousand tons of beef from the Amazon and Cerrado in to the sustainability- Management related market context. [...] Copyright 2023 35 Different stakeholders can contribute to the development of practice: • Companies should advance the integration of sustainability in their equity stories and prioritize the measurement and management of sustainable value.