The high inflation rate combined with high energy prices, the increasing relevance of ESG for business models and the dynamic developments on capital markets make the preparation of financial forecasts an increasing difficult task. The Cost of Capital Study 2022 with the title “Inflation at record high – What’s in for company valuations?” shows how these current developments impact the preparation of financial forecasts and the derivation of the cost of capital. Additionally, the current issue of the study focuses on the following subjects:
