ESG Integration in Green and Digital Asset Valuation

Abstract

This research examines the valuation process of green and digital assets within the framework of Environmental, Social, and Governance (ESG) principles and the overarching transition toward a sustainable economic model. The study originates from the observation that conventional financial appraisal methods are no longer sufficient to faithfully reflect the performance and value of entities investing in digital technologies, intangible capital, or green infrastructure aimed at achieving sustainability goals.

From a methodological perspective, the paper is built upon a comparative and documentary analysis of key international standards, including IFRS 13, IAS 38, IFRS 9, and IVS 2024, alongside the ISSB, GRI, EU Taxonomy, and ESRS frameworks. This approach serves to identify points of convergence as well as the current limitations inherent in sustainable valuation. The analysis reveals that while green assets may be appraised through Green Economic Value Added (Green EVA) models, digital assets introduce distinct challenges related to high volatility, the absence of active markets, and the ecological impact of blockchain infrastructure.

The conclusions highlight a clear trend toward the integration of financial and sustainable valuation, emphasizing the necessity of consolidating a coherent methodological framework. In the context of the emerging economy, corporate value is being redefined by an entity’s ability to weave together financial, digital, and sustainable performance into a unified approach to reporting and evaluation.