This paper out of Demos Helsinki gives long overdue attention to asset valuations as held on company balance sheets, and their vulnerability to ESG risks. While typically addressed in the context of the oil industry, where reserves may be referred to as “stranded assets”, here the authors make the point that various ESG risks similarly threaten the values of various assets, across many industries. Be sure to check out the embedded links, as they are a well curated list of additional resources.
