Prior to an acquisition, we supported our client in conducting an ESG due diligence assessment based on established frameworks, SFDR requirements, and the acquiring company’s ESG strategy.
The engagement began with a high-level materiality assessment to identify the company’s unique sustainability impacts, as well as sustainability-related financial risks and opportunities. This was followed by an evaluation of the company’s governance structures and sustainability performance against the client’s requirements, industry-specific expectations, and recognized sustainability best practices.
The results were compiled into a clear and structured report highlighting potential risks, improvement opportunities, and business opportunities, providing a robust basis for the acquisition decision.