Loyal readers will be aware that we have a current active work stream aiming to develop guidance for lenders for dealing with the intersection between sustainability considerations and valuation (and valuers) – see the first point covered in this news item from a few weeks ago). In the meantime, the RICS has published its ESG instruction framework (on which our work stream seeks to build). That output of the RICS joint lender/valuer forum is now available here.
Also, sustainability accounting is becoming a thing, with the publication of the first standards by the IFRS’s International Sustainability Standards Board – they are available here.