Title: Using capital transaction due diligence to demonstrate CSR assessment in practice
Authors: KNECHT FRANZCALENBUHR VERA
Citation: CORPORATE GOVERNANCE vol. 7 no. 4 p. 423-433
Publisher: EMERALD GROUP PUBLISHING LTD.
Publication Year: 2007
JRC N°: JRC35290
ISSN: 1472-0701 (online)
URI: https://www.emerald.com/insight/content/doi/10.1108/14720700710820506/full/html
https://publications.jrc.ec.europa.eu/repository/handle/JRC35290
DOI: 10.1108/14720700710820506
Type: Articles in periodicals and books
Abstract: 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.
JRC Directorate:Joint Research Centre Corporate Activities

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