Certified ESG Compliant M&A Expert

• Post-acquisition ESG integration plan focused on ESG compliance and continuous improvement
• Monitoring and evaluating ESG performance for the first 1-3 years after the acquisition
• Regular internal reporting to track progress on ESG objectives and compliance

Introduction Due Diligence & ESG

• Specific ESG requirements in M&A
• Strategic Priorities: From specific environmental impact to social responsibility, governance practices and legislation
• Why ESG in due diligence?: Explanation of the shift from traditional financial due diligence to a broader focus on sustainability and social impact
• The role of ESG risks and opportunities: How ESG factors can influence a company’s value and risk

Identifying ESG risks

• Material ESG risks impacting the deal
• Sector-specific ESG risks: (e.g., energy, technology, manufacturing)

Collecting and analyzing ESG data

• Obtaining relevant ESG data: What information needs to be collected (e.g., ESG reports, audits, certifications)
• Qualitative vs. quantitative ESG information: Analyzing both measurable ESG factors and less tangible aspects such as company culture and reputation
• Use of ESG standards and frameworks: Recognized standards like GRI (Global Reporting Initiative), SASB (Sustainability Accounting Standards Board), and TCFD (Task Force on Climate-related Financial Disclosures)

Integration of ESG in the Due Diligence process

• ESG-inclusive Due Diligence checklist: Tools and checklists for ESG factors that need to be included in the assessment
• Practical integration of ESG assessments: How ESG evaluations can be integrated into the broader financial and operational due diligence process
• Collaboration with ESG specialists: The importance of involving internal and external ESG experts in the due diligence process
   

ESG landscape

• ESG context and insight into various regulations
• Key ESG trends and impact on organizations
• CSDDD
• Influence of ESG on the Net Present Value Rule in capital budgeting to obtain reasonable estimates of company value in an M&A context, by using ESG variables

Influence of ESG on valuation and valuation models

• Influence of ESG topics on the application of the Net Present Value Rule in capital budgeting to obtain reasonable estimates of value in an ESG-M&A context
• ESG Impact on valuation
• How ESG factors influence company valuation: 
  
  • Explanation of how ESG performance or risks can increase or decrease company valuation
  • Scenario analysis and stress testing: Applying scenarios in which ESG factors (e.g., stricter environmental regulations, social pressure) can impact the value of the acquisition
    
    

ESG Acquisition Finance 

• Introduction to the practice of mergers and acquisitions (M&A) from an ESG perspective
• Practical impact of ESG on the necessary quantitative tools to understand and apply the financial aspect of preparing a deal
• It covers both public and private deals where large companies and SMEs are involved as market participants
• Emphasis on the importance of ESG’s influence on deal structure, management behavior, and the ability to assess the success of a deal in relation to ESG performance and documentation
• Case Study

Preliminary Research and Initial ESG Screening

• Reporting: Preliminary ESG assessment – An initial ESG report that outlines the key ESG risks and opportunities of the target company
• Interaction: Internal discussion with the M&A team and ESG specialists

Due Diligence-pfase

• ESG Due Diligence Report – A detailed report providing an indepth analysis of environmental, social and governance aspects, including quantitative and qualitative findings, using ESG frameworks such as GRI or SASB
• Information & the target company – Interaction to address outstanding ESG questions and obtain additional data

Reporting & monitoring

• Materiality analysis
• Reporting: ESG Impact on Valuation report
• Interaction: Internal evaluation with financial and ESG analysts
• Reporting: ESG-inclusive contractual clauses and warranties
• ESG reporting for regulators and investors

Post-acquisition ESG integration

• Post-acquisition ESG integration plan focused on ESG compliance and continuous improvement
• Monitoring and evaluating ESG performance for the first 1-3 years after the acquisition
• Regular internal reporting to track progress on ESG objectives and compliance