Research into value creation and risk in mergers and acquisitions (M&A) has found that environmental, social and governance (ESG) considerations are now just as important as the financials, in the context of M&A due diligence.
Researchers from leading global professional services firm, Aon plc, interviewed experts from corporates and private equity firms, as well as professional advisers, who highlighted three aspects of due diligence that have become increasingly important over recent years: the prominence of ESG considerations; digital technology; and new dynamics in public markets.
Aon has called for a new approach to M&A due d...
