ESG for M&A professionals

Amsterdam, Sdu, 4 dagen, € 4250,00

Sustainability and social responsibility are crucial for the success of modern business strategies. The Environmental, Social & Governance (ESG) framework is indispensable and plays an increasingly prominent role in M&A transactions.

In this 4-day course you will learn how to successfully manage M&A transactions with full compliance to ESG criteria. You will also receive practical skills to guide companies in their transition to sustainable growth using the application and impact of ESG legislation
and models.

Impact CSRD on M&A
With the implementation of the Corporate Sustainability Reporting Directive (CSRD), integrating ESG principles into business activities is not only a moral obligation but also a legal requirement. Organisations will be required to anchor their sustainability goals in mandatory reports.

ESG Due Diligence Scope
By implementing a well-defined ESG Due Diligence Scope, you can ensure that all relevant ESG risks and opportunities are thoroughly assessed and incorporated into the M&A transaction. This will not only help mitigate risks but can also add value to the transaction by enhancing sustainability and social responsibility. This training provides practical knowledge to address this process in an ESG-compliant manner.

Day 1 – (6 Feb) – ESG-landscape / DD Scoping / ESG Risks / ESG Data / ESG Team
Day 2 – (13 Feb) – ESG Compliant Valuation
Day 3 – (6 March) – Transaction documentation / Reporting / Interaction
Day 4 – (13 March) – Process management / Post-acquisition ESG integration

3 April – ESG Compliant M&A Exam (2 hours)

ESG COMPLIANT M&A EXPERT Certificate
You will complete the course by taking an exam to obtain the ESG COMPLIANT M&A EXPERT Certificate. The Curae Futurum Foundation, as the accrediting body, administers this exam. Curae Futurum has an examination committee that monitors and evaluates the quality of the courses, the exam, and continuing education.

After passing the exam you participate in the practical focused continuing education (CE). By participating in the CE program, you maintain your certification and stay updated on the latest developments in ESG Compliant M&A.

For whom?
The Certified ESG Compliant M&A Expert programme is for those who are (co-)responsible for ESG Compliant M&A.; accountants, lawyers, legal counsels, financials, asset managers, tax specialists. By having all these professionals participate in a single training, an inspiring mix of perspectives on the subject is created.

Study load
– Training: 24 hours (4 days, 6 hours net per day).
– Preparation and assignment completion: approximately 16 hours (average of 4 hours preparation per day; study load may vary based on the complexity of your organization,
which serves as the basis for the assignments).
– Exam: 2 hours.
– Exam preparation: minimum of 8 hours (also depending on the depth and completeness of the assignments completed during the course).

Programme

09:30 – 10:00

Coffee & Registration

10:00 – 16:15

Programme – day 1

ESG (regulatory) landscape
– ESG context and insight into various regulations
– Key ESG trends and impact on organizations
– CSRD, CSDDD, SFRD, EU Taxonomy

ESG (ESRS) related to M&A
– Evaluation of companies on ESG variables and which ESG factors have a significant impact on valuation
– Motives, strategy, regulation, valuation, tactics, dealmaking, stakeholder engagement, integration, and success measurement in M&A
– Differences in M&A between geographic regions and ownership structures worldwide
– Evaluate the success and failure of M&As
– Impact of ESG [CSRD – CSDDD] on both the “buy” and “sell” sides of M&A
– Differences in approaches and objectives between corporate/”strategic” buyers and “financial”
buyers regarding ESG

Defining Due Diligence Scope
– Specific ESG requirements in M&A
– Strategic Priorities: From specific environmental impact to social responsibility, governance practices, and
legislation
– Why ESG in due diligence?: Explanation of the shift from traditional financial due diligence to a broader
focus on sustainability and social impact
– The role of ESG risks and opportunities: How ESG factors can influence a company’s value and risk

Identifying ESG risks
– Material ESG risks impacting the deal
– Sector-specific ESG risks: (e.g., energy, technology, manufacturing)

Collecting and analyzing ESG data
– Obtaining relevant ESG data: What information needs to be collected (e.g., ESG reports, audits, certifications)
– Qualitative vs. quantitative ESG information: Analyzing both measurable ESG factors and less tangible aspects
such as company culture and reputation
– Use of ESG standards and frameworks: Recognized standards like GRI (Global Reporting Initiative), SASB
(Sustainability Accounting Standards Board), and TCFD (Task Force on Climate-related Financial Disclosures)

Integration of ESG in the Due Diligence process
– ESG-inclusive Due Diligence checklist: Tools and checklists for ESG factors that need to be included in
the assessment
– Practical integration of ESG assessments: How ESG evaluations can be integrated into the broader financial
and operational due diligence process
– Collaboration with ESG specialists: The importance of involving internal and external ESG experts in the due diligence process

ESG M&A team
– Why an ESG M&A Team?
– The role of the ESG value chain in your CSR policy
– Creating and maintaining a network to support your CSR policy
– Core competencies for ESG Due Diligence
– ESG Integration Management
– Risk Management and Compliance specialists
– ESG M&A Team and Steering Committee