The demands placed on corporate responsibility are constantly increasing, and legal due diligence is a key part of the sustainability strategy.  It is important for companies to identify, assess and manage risks related to the environment, human rights and business practices in their value chain.

We help you to build a practical due diligence process that takes stakeholder expectations into account and reduces the financial impact of sustainability-related risks. 

Our due diligence services 

ESG Due Diligence related to restructuring

ESG Due Diligence helps to identify key environmental, social and governance (ESG) risks and opportunities in acquisitions, investment decisions and other types of restructuring. We assess material ESG factors according to the principle of double materiality and in accordance with the EU’s sustainable finance regulations. Our analysis supports strategic decision-making and helps to ensure that the company’s sustainability meets the expectations of both investors and stakeholders.

The outcome of the ESG Due Diligence service is a report that identifies the target company’s key sustainability risks and opportunities and provides recommendations for reducing risks and improving sustainability. In addition, the impact of the potential acquiree on the acquiring company’s organisation and ESG objectives is assessed. 

Risk and impact survey 

• We survey the key ESG (human rights, environmental and governance) risks of your company and supply chain.
• We carry out supplier and business partner surveys to ensure the implementation of sustainability throughout the value chain.
• We conduct stakeholder consultations to identify material risks and impacts.

Integrating due diligence into company processes 

• We develop a due diligence operating model that supports your company’s risk management in accordance with due diligence.
• We ensure the integration of due diligence requirements into procurement, production and risk management processes.

Supervision and monitoring 

• We develop metrics and reporting practices to monitor the fulfilment of due diligence.
• We conduct internal audits and assessments to ensure that the company and its partners operate responsibly.

Consultation of employees in the value chain 

• We help you to consult employees in the value chain and monitor the Supplier Code of Conduct.
• We assist in the processing and investigation of reports and observations so that any suspected misconduct can be properly investigated and action plans can be drawn up.

Corrective actions and continuous development 

• We support the preparation of risk management plans so that identified sustainability risks can be prevented and mitigated.
• We help you to plan communications and training so that your staff and stakeholders understand the importance of sustainability in your business.

We help you to identify sustainability risks, meet regulatory requirements and build a robust sustainability policy that supports the success of your business.

Read more about ESG risk survey.

We offer comprehensive sustainable financing services that help your company to orient capital towards sustainable financial operations and improve the conditions for more competitive financing.

Our Corporate Finance team helps your company to integrate sustainable development aspects into restructuring and financing solutions. We support your company in obtaining green financing, structuring loans linked to sustainability goals and taking ESG criteria into account in acquisition due diligence processes. 

Discover our Corporate Finance services.

The importance of sustainable finance is constantly growing as companies and investors look for ways to combine financial goals and sustainability. Changing regulations and stakeholder expectations place new demands on companies regarding the transparency and sustainability of financial reporting. 

Our expertise in IFRS standards is a key part of our sustainable economy services. We help you to navigate the complexity of reporting requirements, whether it¨concerns IFRS 9-compliant handling of sustainable financial instruments, assessing provisions related to climate risks on the basis of IAS 37 or preparing for the upcoming IFRS S1 and S2 standards that guide sustainability reporting. We provide practical support in the application of IFRS standards and help to develop reporting practices that meet both current and future requirements. 

Learn more about our IFRS services.

The experts of the ESG Tax Team will help your company to identify the most important tools for aligning financial targets with sustainability. Sustainable tax services culminate in the calculation of the tax footprint, which refers to the taxes and tax-like levies paid by the company to society, which, in addition to the company’s income tax and value added tax, typically consist of withholding taxes on salaries and statutory personnel costs. The tax footprint provides information on the company’s operations, sustainability and tax transparency for internal use as well as for the needs of external stakeholders. The report communicates the company’s social responsibility in more detail than the financial statements.

Learn more about our tax services.