VC147 Evolving Sustainability/ESG Inputs: A Data-Driven Update for Valuation Professionals

Carla S. Nunes, CFA, ABV, is a Managing Director in the Office of Professional Practice of Kroll. In addition, Carla is the Global Leader of Kroll’s Valuation Digital Solutions group, which produces cost of capital thought leadership content and data housed in the Cost of Capital Navigator. She has over 25 years of experience in valuation, financial reporting and tax, conducting numerous business and asset valuations for a variety of purposes including purchase price allocations, goodwill and asset impairments, mergers & acquisitions, tax restructuring, debt analysis, and gift and estate tax planning. Carla also has extensive experience working with multinational companies, having addressed complex tax, international cost of capital, and foreign exchange issues. Carla is a contributing author to “Cost of Capital: Applications and Examples,” 5th edition, by Shannon Pratt and Roger Grabowski. She is a co-author of the “Valuation Handbook” series and co-creator of the Kroll Cost of Capital Navigator. She recently co-authored Kroll’s ESG and Global Investor Returns Study and was a contributing author to The Appraisal Foundation’s “The Art of Valuation. Carla is a member of the Education Committee at the iiBV, and just completed her two-year term as Practitioner Director in the Board of FMA International.

Ms. Gianfala is a Senior Vice President of the Valuation Advisory group with over 17 years of experience in accounting, corporate finance, and business valuations. She joined Chaffe & Associates, Inc. as a Financial Analyst Intern in June 2007, and upon completion of the internship, joined the company. She is a Certified Public Accountant (CPA), Accredited in Business Valuations (ABV), and Certified in Entity and Intangible Valuations (CEIV) by the American Institute of Certified Public Accountants, and an Accredited Senior Appraiser in Business Valuations with a specialty in Intangible Assets (ASA-BV/IA) by the American Society of Appraisers. Ms. Gianfala performs intellectual property and intangible asset valuations for purchase price allocations, impairment testing, internal intangible asset management, portfolio valuation and litigation support. She provides business valuation services to public and private companies for estate, gift and income tax planning, financial reporting, corporate planning, employee stock ownership plans and litigation.