资产评估考量可持续发展或ESG的逻辑框架、路径与方法——欧洲、英国评估准则的经验与借鉴
Asset Evaluation Considering Sustainable Development or The Logic Framework,Pathways,and Methods of ESG——Experiences and References from European and British Evaluation Standards
骆丁辉 1郭化林 2杨沈斌 1李瑞1
作者信息
- 1. 中联资产评估集团(浙江)有限公司,浙江杭州 310009
- 2. 浙大城市学院,浙江杭州 310015
- 折叠
摘要
可持续发展及ESG日益成为房地产和企业价值评估不可或缺的考量因素.EVS、EBVS界定了资产评估中重点关注的碳排放、材料使用及空气、水和土壤污染等问题,采用环境绩效评价、生命周期成本分析、建筑物绿色评级等方法量化建筑物或企业"绿色"状况,并将可持续发展问题中的相关风险或机会融入资产评估方法.RICS红皮书对不动产权益评估、担保贷款评估的可持续性和ESG事项作出规范.最后,提出完善资产评估方法体系、加快基于"人类命运共同体""两山"理论的中国资产评估准则建设等政策建议.
Abstract
Sustainable development and ESG have become increasingly essential factors in real estate and corporate value evaluation.EVS and EBVS define the key environmental issues to be addressed in asset evaluation,such as carbon emissions,material usage,air,water,and soil pollution.The methods used to quantify the"green"status of buildings or enterprises include environmental performance evaluation,life cycle cost analysis,building green rating,etc.,and incorporate relevant risks or opportunities in sustainable development into asset evaluation methods.RICS Red Book regulates the sustainability and ESG issues of property rights evaluation and collateral loan evaluation.Finally,policy recommendations are made to improve the asset evaluation method system and accelerate the construction of Chinese asset evaluation standards based on the"community of shared future for mankind"and the"two mountains"theory.
关键词
可持续发展/ESG/EVS/EBVS/RICS估值-全球准则/经验与借鉴Key words
Sustainable development/ESG/EVS/EBVS/RICS Valuation of Global Standards/Experiences and References引用本文复制引用
出版年
2023
NETL
NSTL
万方数据