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The Growing Importance of ESG Due Diligence Post-COVID-19 (PDF)
Prepared by Paul Hastings LLP for TRACE Link to more items from this source
July 7, 2020

14 pages. "[A] primary challenge is that because 'ESG diligence is still in its infancy,' there is a perceived lack of 'processes to properly judge the ESG risks associated with a target.' This paper seeks to help address that challenge, identifying the key considerations and processes in conducting ESG diligence. It discusses the rise of ESG due diligence in investments and acquisitions, and the steps investors and businesses can take to identify key ESG risks and opportunities by sector and geography, and ultimately, by individual company."

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