{"id":3395,"date":"2025-11-06T14:32:15","date_gmt":"2025-11-06T13:32:15","guid":{"rendered":"https:\/\/www.sorgemeval.com\/uk\/?p=3395"},"modified":"2025-11-20T14:35:24","modified_gmt":"2025-11-20T13:35:24","slug":"esg-and-valuation-how-independent-experts-incorporate-sustainability-issues-into-their-financial-analysis","status":"publish","type":"post","link":"https:\/\/www.sorgemeval.com\/uk\/esg-and-valuation-how-independent-experts-incorporate-sustainability-issues-into-their-financial-analysis\/","title":{"rendered":"ESG and valuation: how independent experts incorporate sustainability issues into their financial analysis"},"content":{"rendered":"<p>Thomas HACHETTE, Partner at SORGEM \u00c9valuation, participated in the APEI working group on the theme of \u2018ESG and valuation\u2019 and spoke at the presentation of the report on two key topics:<\/p>\n<ul>\n<li><b>ESG information sources<\/b> and the independent expert&#8217;s <b>analysis grid<\/b>;<\/li>\n<li>the <b>links between ESG performance and discount rates<\/b> in the DCF method.<\/li>\n<\/ul>\n<p>He pointed out that while good ESG performance can positively influence risk perception and therefore the cost of capital, best practice recommends <b>reflecting these effects in future cash flows<\/b> rather than arbitrarily adjusting the discount rate.<\/p>\n<p>This is a pragmatic approach that is consistent with the logic of valuation: <b>structuring without rigidity, integrating without over-interpretation.<\/b><\/p>\n<p>\ud83d\udc49 Read the full APEI note <i>\u2018ESG and Valuation\u2019 (September 2025)<\/i>, to which SORGEM \u00c9valuation contributed, by following this <a href=\"https:\/\/www.apei-experts.org\/esg-et-evaluation-septembre-2025\/\">link<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.sorgemeval.com\/wp-content\/uploads\/2025\/11\/IMG_4492-scaled.jpeg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-7169\" src=\"https:\/\/www.sorgemeval.com\/wp-content\/uploads\/2025\/11\/IMG_4492-scaled.jpeg\" alt=\"\" width=\"2560\" height=\"1920\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Thomas HACHETTE, Partner at SORGEM \u00c9valuation, participated in the APEI working group on the theme of \u2018ESG and valuation\u2019 and&#8230;<\/p>\n","protected":false},"author":2,"featured_media":3396,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-3395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lectures-and-releases","wp-sticky"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG and valuation: how independent experts incorporate sustainability issues into their financial analysis - Sorgem 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