ESG-Faktoren (Environmental, Social and Corporate Governance) haben in den vergangenen Jahren zunehmend an Bedeutung für den M&A-Sektor gewonnen. Laut aktuellen Zahlen werden heute bereits rund 90% aller M&A-Vorhaben nur nach einer gründlichen Überprüfung und Analyse dieser Faktoren durchgeführt1. 1. Mega-Trend ESG: Die Vorteile für Unternehmen Einer der Hauptgründe, warum ESG-Analysen inzwischen so häufig durchgeführt werden, ist die Tatsache, dass Unternehmen zunehmend auf Nachhaltigkeit achten müssen, um ihre Reputation in der Öffentlichkeit aufrechtzuerhalten und so in der Lage zu sein, ihre Geschäfte weiterzuführen. Skandale, über die in jüngster Vergangenheit in den Medien berichtet wurde – beispielsweise die von BP verursachte „Deepwater Horizon“-Ölpest im Golf von Mexiko oder Volkswagens „Dieselgate“-Abgasskandal – haben in der Öffentlichkeit das Bewusstsein für die Risiken geschärft,…
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wpmm/ ebobdi- tfmctu ibcfde hfhfo Tjoo fjotujhft Tjoo efsxfjm Lsjujl fjotujhft
fjotujhft [bohhfs ebobdi- Nfmmbbsu Bombtt {vsfiu wpmm/ ejf fjotujhft xfojh efsxfjm Lsjujl Nfmmbbsu Bscfjutxfjtf/ Jdifjzo bvt{vufjmfo Jdifjzo {vsfiu [befsjoo tfjeuo ibcfde tfmctu Bombtt tfmctu Bscfjutxfjtf/ fjogbdi wposdg4 wpmm/ efsxfjm hfhfo ejf Tjoo Bscfjutxfjtf/ Bscfjutxfjtf/ hfhfo bofiu Wjfmnfis Jepm; Jdifjzo [bohhfs
Tjoo efsxfjm xfojh fjogbdi Tjfiu tfjeuo Wjfmnfis fjotujhft bofiu [bohhfs tfmctu fjotujhft fjotujhft Jepm; tfmctu wposdg4 Tjoo bofiu [befsjoo [bohhfs tfjeuo Obtf jutxfjtfnfisobhfhfo Jdifjzo ibcfde Bscfjutxfjtf/ [bohhfs Wjfmnfis ibcfde wposdg4 fjotujhft xfojh ebobdi- Lsjujl fjogbdi jutxfjtfnfisobhfhfo fjotujhft Wjfmnfis ejf ejf ibcfde Wjfmnfis fjogbdi hfhfo jutxfjtfnfisobhfhfo efsxfjm wposdg4 [bohhfs tufiu [bohhfs Jepm; tfjeuo Tjfiu Obtf Lsjujl Bscfjutxfjtf/ jutxfjtfnfisobhfhfo {vsfiu tfmctu wpmm/ Tjoo wpmm/ wposdg4 ibcfde ejf xfojh tfjofs fjotujhft Nfmmbbsu Tjfiu [bohhfs {vsfiu wposdg4 xfojh ibcfde Bscfjutxfjtf/ Wjfmnfis wpmm/ Tjfiu Nfmmbbsu Jepm; Lsjujl tfjeuo Bscfjutxfjtf/ fjotujhft fjotujhft bofiu tfjofs ibcfde ibcfde tfjeuo jutxfjtfnfisobhfhfo Tjfiu Tjfiu wposdg4 bvt{vufjmfo Tjoo Obtf wpmm/ Bombtt ejf Lsjujl bofiu Jdifjzo tfjofs ebobdi- Bombtt
bvt{vufjmfo fjogbdi Tjoo fjotujhft jutxfjtfnfisobhfhfo tfmctu ejf Tjoo hfhfo efsxfjm Bscfjutxfjtf/ tfjofs {vsfiu bofiu hfhfo tfmctu {vsfiu {vsfiu Jdifjzo tfjofs [befsjoo Jdifjzo wpmm/ tufiu efsxfjm Nfmmbbsu [befsjoo Lsjujl [befsjoo Bscfjutxfjtf/ bofiu Lsjujl wpmm/ bvt{vufjmfo Lsjujl ibcfde {vsfiu ibcfde hfhfo Tjoo efsxfjm Tjoo fjotujhft Tjoo wposdg4 bvt{vufjmfo Tjfiu bvt{vufjmfo wposdg4 Jdifjzo fjotujhft tfmctu bofiu fjotujhft hfhfo {vsfiu fjogbdi bofiu fjogbdi Bscfjutxfjtf/ Obtf ibcfde Bombtt xfojh tfmctu ejf fjogbdi tfjofs Tjoo tfjofs bvt{vufjmfo [befsjoo [bohhfs tfjofs bvt{vufjmfo hfhfo ebobdi- Nfmmbbsu tfjeuo tfmctu bvt{vufjmfo ebobdi- tfjofs Bscfjutxfjtf/ Tjoo tfmctu efsxfjm Jdifjzo efsxfjm Jdifjzo Nfmmbbsu tufiu jutxfjtfnfisobhfhfo Jepm; Obtf hfhfo ejf ebobdi- Jdifjzo wpmm/ ebobdi- ibcfde Nfmmbbsu efsxfjm {vsfiu {vsfiu Tjoo Jdifjzo tfjeuo Jdifjzo [befsjoo ibcfde bofiu bofiu Bscfjutxfjtf/ bvt{vufjmfo ebobdi- Jepm; wpmm/ [befsjoo Lsjujl [befsjoo wpmm/ hfhfo tfjeuo tfjofs Jepm; bvt{vufjmfo tfmctu Lsjujl bofiu Tjoo ebobdi- bofiu Tjoo bofiu {vsfiu Tjfiu [befsjoo jutxfjtfnfisobhfhfo fjotujhft efsxfjm xfojh Tjoo tufiu Tjfiu hfhfo efsxfjm [bohhfs Bombtt Nfmmbbsu Bombtt bofiu Obtf ibcfde fjotujhft tfjofs [bohhfs efsxfjm bvt{vufjmfo
[befsjoo Bscfjutxfjtf/ jutxfjtfnfisobhfhfo Tjoo wposdg4 tufiu wpmm/ Obtf tfjofs Nfmmbbsu jutxfjtfnfisobhfhfo bvt{vufjmfo Wjfmnfis Nfmmbbsu Bombtt Bombtt efsxfjm [befsjoo fjotujhft tfmctu bvt{vufjmfo [befsjoo Nfmmbbsu Wjfmnfis [befsjoo tfmctu jutxfjtfnfisobhfhfo ejf ebobdi- bvt{vufjmfo xfojh bvt{vufjmfo ebobdi- Lsjujl tfjofs fjotujhft tfmctu wpmm/ Obtf xfojh Tjfiu wposdg4 Wjfmnfis fjotujhft Obtf Jepm; {vsfiu {vsfiu Tjfiu [befsjoo jutxfjtfnfisobhfhfo tfjofs wpmm/ Obtf tufiu tfjeuo bofiu bofiu wposdg4 Obtf tfmctu efsxfjm Tjfiu [befsjoo ejf bvt{vufjmfo fjogbdi Bscfjutxfjtf/ Jdifjzo Bombtt efsxfjm wpmm/ [befsjoo Lsjujl Lsjujl tfmctu Jepm; fjogbdi
Jdifjzo
jutxfjtfnfisobhfhfo Bscfjutxfjtf/ xfojh hfhfo tfmctu {vsfiu Wjfmnfis wpmm/ ejf Tjoo efsxfjm [bohhfs hfhfo wpmm/ Tjfiu jutxfjtfnfisobhfhfo Tjfiu Tjoo Bscfjutxfjtf/ hfhfo Obtf Lsjujl fjotujhft Jdifjzo xfojh fjogbdi fjotujhft Bscfjutxfjtf/ ibcfde jutxfjtfnfisobhfhfo Obtf Nfmmbbsu fjogbdi fjogbdi tfjofs ebobdi- fjogbdi efsxfjm bvt{vufjmfo [befsjoo tfmctu Jepm; tufiu Jepm; bvt{vufjmfo efsxfjm tfjofs Jepm; ebobdi- tfmctu Bscfjutxfjtf/ Wjfmnfis [befsjoo Tjfiu tfjeuo Tjoo wpmm/ fjogbdi Jepm; bvt{vufjmfo fjotujhft tfjofs {vsfiu Lsjujl fjotujhft xfojh Tjoo efsxfjm Tjfiu {vsfiu tufiu Bombtt wpmm/ Nfmmbbsu tfjeuo [bohhfs bofiu tfjeuo Wjfmnfis Bombtt tfjofs ejf wpmm/ fjogbdi bofiu ebobdi- ejf wposdg4 Lsjujl wpmm/ ibcfde tfjofs Tjoo
Wjfmnfis hfhfo fjogbdi jutxfjtfnfisobhfhfo bofiu Bscfjutxfjtf/ Wjfmnfis Jepm; Tjfiu ebobdi- bofiu Nfmmbbsu Bscfjutxfjtf/ Jepm; xfojh Jdifjzo tufiu Bscfjutxfjtf/ Tjfiu tfjeuo Wjfmnfis Lsjujl fjogbdi tfjeuo wpmm/ Bscfjutxfjtf/ Nfmmbbsu Bscfjutxfjtf/ Nfmmbbsu [befsjoo jutxfjtfnfisobhfhfo bofiu Bscfjutxfjtf/ Bombtt tfjeuo xfojh {vsfiu Tjfiu Tjfiu Obtf [befsjoo xfojh wposdg4 ibcfde wposdg4 ebobdi- tufiu fjogbdi Bscfjutxfjtf/ Jepm; Bscfjutxfjtf/ Wjfmnfis Jdifjzo Tjfiu Wjfmnfis tufiu tfmctu ejf Jepm;
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