Purpose – The purpose of this paper is to identify leading CEOs’ views on sustainability and how they believe it is impacting the business environment, with a particular focus on the importance of education (formal and informal) in developing future business leaders who can effectively...

This paper considers the development of national and international standards for valuers. Examines in outline the variations in market practice arising from variations in law, culture and custom while noting the general acceptance internationally of the underlying meaning of “market value”.