“Although Europe has spearheaded more stringent ESG regulations, dealmakers in all surveyed countries, including those in the US, recognize the importance of performing such assessments before closing a deal.”

[COMMENTARY] Due diligence — whether in mergers and acquisitions (M&A) or for regular investment purposes — now recognizes the essential nature of ESG analysis.
The Payoffs and Pitfalls of ESG Due Diligence, by Ferdinand Fromholzer, Dirk Oberbracht, and Jan Schubert, May 15, 2024, Harvard Law School Forum on Corporate Governance, USA.