Analyzing foreign approaches to company investment appeal assessment

Abstract

Subject. The article addresses the concept and basic approaches to assessing the investment appeal of the company. Objectives. The purpose is to review and systematize main approaches that are used to assess investment attractiveness, based on the analysis of foreign sources from international databases of publications, taking into account the current requirements of company's commitment to sustainable development and social responsibility. Methods. The study employs general scientific methods of cognition, as well as the systems and comparative analysis. Results. We consider differences in the definition of company's investment appeal in Russia and abroad, enabling to better understand the theoretical studies of foreign colleagues. Conclusions. In foreign literature, the company's investment attractiveness is assessed, using its financial performance measures, valuations, the impact of intangible assets on investment attractiveness, taking into account its compliance with the modern technological mode and commitment to principles of sustainable development and social responsibility. The adherence to these principles increases the investment appeal of any company and gives it an undeniable competitive edge.