Keywords
mergers and acquisitions
, due diligence
How to Cite
Abstract
The article highlights the role of ESG in decision-making regarding mergers and acquisitions. An analysis of the environmental, social, and governance (ESG) factors revealed that their integration significantly changes the traditional approach to pricing. By incorporating them, companies with high ESG ratings receive a premium due to reduced regulatory risk, greater attractiveness to institutional investors, and the potential to generate sustainable operational synergies. The author also presents mechanisms through which sustainable mergers can become a tool for sector transformation and a source of strategic advantage.
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