Using capital transaction due diligence to demonstrate CSR assessment in practice
In business activities and transactions the focus is often on tangible figures, although “soft” factors are often equally or more important. Environmental and social management schemes identify related intangibles in business operations, making them subject to fact‐based decision making. The applicability of these schemes is reduced when confronted with new situations such as mergers, acquisitions, and other asset transactions. Here due diligence (DD) procedures review factors deemed material to such a transaction including, since recently, also environmental and social ones. The purpose of the paper is to describe and conceptualize a DD procedure addressing social and environmental factors.
KNECHT Franz;
CALENBUHR Vera;
2020-03-05
EMERALD GROUP PUBLISHING LTD.
JRC35290
1472-0701 (online),
https://www.emerald.com/insight/content/doi/10.1108/14720700710820506/full/html,
https://publications.jrc.ec.europa.eu/repository/handle/JRC35290,
10.1108/14720700710820506 (online),
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