Following the publication of our first Perspectives Paper in this series on Social Value in November 2020, the IVSC’s Social Value Working Group has issued a further paper to explore some of the issues in more detail.
This second paper in the series examines whether Social Value can be a basis of value, the difference between Social Value and the Social component of ESG, and whether the existing valuation principle of highest and best use can apply to Social Assets and Social Value.
The IVSC’s Social Value Working Group is seeking feedback on the following questions, to inform their future work in this area.