Describe how responsible investment is incorporated
Within the due diligence process in preparation of acquiring a company consultants are employed in various areas like: plausibility of financial planning, production process, product market analysis and ESG. The environmental aspects of a due diligence are carried out within the process of analysing the production and procurement process. The social and governance aspects are analysed in course of the legal due diligence. Labour lawyers will elaborate on the social performance of the company. Corporate lawyers will concentrate on the appropriateness of the corporate governance, i.e. articles of association, by-laws for board and management, reporting and transparency guidelines. The due diligence results should deliver improvement potential for all company areas including ESG matters.