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ESG due diligence in M&A: practical buyer checklist covering environmental, social and governance risks, disclosures, supply chains, reporting regimes, financing, board oversight and contractual protections

Published by a LexisNexis Environment expert

Checklists

This Checklist outlines best practice for undertaking environmental, social, and governance due diligence, offering general direction on ESG reviews alongside specialised guidance for each ESG pillar. For wider ESG materials, see: ESG and sustainability collection. For environmental due diligence, consult the following Practice Notes:

Environmental due diligence-asset purchase
Environmental due diligence-share purchase
Environmental due diligence-leases

For broader due diligence guidance, see Practice Note: Due diligence-share and asset purchases.

Introduction

As national and international regulators release progressively stricter ESG guidance and public focus on ESG matters intensifies, the need for ESG due diligence on M&A targets continues to rise. A rigorous ESG review by an M&A buyer and its advisers can pinpoint, mitigate, and even avoid regulatory and reputational risks, while shaping deal valuation and structure. Strong ESG policies and practices may make a target more compelling by creating lasting value and goodwill that endure after completion. By contrast, a weak stance on ESG may expose a target to increased scrutiny from regulators...

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Web page updated on 27/05/2026

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