Jeremy Kutner, Ben Perry and Matthew Triggs in S&C’s London office wrote an article for Law360 on trends in ESG due diligence in light of new and proposed ESG regulations in the United Kingdom and European Union and their implications for corporate practitioners and others in M&A transactions. The authors explore various considerations acquirers should be aware of when conducting ESG due diligence, including legal risks, financial risks and reputational risks. They also note that ESG due diligence practices are likely to continue to evolve.
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