Integrating sustainability into deals strengthens resilience and returns

Sustainability in deals

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Sustainability is redefining the way investors and leaders do deals and allocate capital. Why? It drives operational improvements and mitigates value at risk. Embedding sustainability factors into your investment process enables you to unlock value, attract capital, and strengthen stakeholder engagement. It will help enhance your reputation and, ultimately, empower you to surge ahead of competitors.

We support you along every step of your journey. From the outset, we can develop sustainable investment strategies and frameworks, while conducting thorough due diligence. On an ongoing basis, we help you identify operational efficiencies, meet regulatory requirements, and prepare you for a successful exit. 

Together, we’ll identify and quantify the value sustainability creates at each stage of the deal lifecycle. 

sustainable capital

Our Global Investor Survey 2025 reveals that investors are placing greater importance on sustainability initiatives when assessing companies. 

Transforming deals with sustainability insights

Understanding the financial impact of sustainability factors on your business lets you focus on what matters most. As a Green Quadrant leader, we’re recognised by Verdantix as one of the top four most prominent and holistic sustainability consulting providers. We’re well positioned to support you in embedding sustainability into your mergers and acquisitions (M&A) journey. From developing investment processes to identifying a sustainable value creation plan, we guide you right through to your exit readiness.

Setting the stage with sustainable investment strategies and frameworks

Develop a sustainable investment framework that goes beyond addressing evolving stakeholder expectations, aiming to foster value creation, and strengthen resilience.

We’re highly proficient in investment process integration, helping identify sector-specific risks, opportunities, and evolving regulatory trends. Our support spans private equity firms, pension funds, and underlying portfolio companies. Our team can design pragmatic strategies tailored to your investment thesis and portfolio. 

Positioning your firm as a leader in responsible and resilient investing, we will work together to: 

  • Establish clear sustainability principles.
  • Develop frameworks and guidance for measuring impact at the fund and portfolio company level. 
  • Create screening and due-diligence processes. 
  • Identify priority KPIs for impact measurement. 
  • Embed sustainability considerations throughout the pre-deal phase and hold period. 

Driving sustainability through due diligence and quantification

Today’s investors need more than a simple checklist for sustainability. Businesses need to demonstrate clear links between sustainability matters and the value at risk. This clarity gives investors a more thorough view of how sustainability may impact value in the short-term as well as in the long-term. 

We help you achieve this by customising our AI-enabled due diligence process to efficiently align with your strategy, policies, and specific objectives. This means:

  • Analysing sustainability data and governance. 
  • Benchmarking performance against peers. 
  • Highlighting red flags, value at risk and potential post-close opportunities.

Together, we’ll identify the areas of sustainability that will have the biggest financial and non-financial impact on your acquisition targets. 

We go beyond qualitative recommendations. We explore how key sustainability matters impact your financials, reputation and resilience. This robust diligence means that once the deal is closed, you are ready to implement an action plan that can improve operations, protect, and create value.

Unlocking value and navigating the hold period

To strengthen your business resilience, it’s essential to take a proactive approach to sustainability initiatives. 

Comparing these initiatives and deciding on a strategy takes thoughtful consideration and deep understanding of sustainability factors. This is where we can help—whether sustainability is a core component of the deal or an opportunity for operational efficiency and resilience.  

We’ll leverage pre-deal findings to compare, prioritise and operationalise initiatives during your hold period. From developing a net-zero pathway, to improving energy efficiency and supply chain management practices, to gaining tax incentives from a better strategy. 

Building the future: sustainable infrastructure 

There is a significant—and increasing—demand for infrastructure that can withstand extreme weather events and be energy and waste efficient. Decarbonising existing infrastructure, making them more energy efficient, and developing new low-carbon solutions are crucial steps. From power plants and grid networks to data centres, ports, and shipping terminals, these ambitious projects are key to hitting net-zero targets and achieving sustainable development goals. They also require significant capital investment. 

We explore innovative ways to raise and deploy that capital—whether through equity, debt, public, private, or blended financing. Our experience includes structuring transactions with a wide range of parties—including investors, owners, communities, indigenous groups, governments, banks, and companies. We make sure that all these stakeholders can access sustainable capital—while achieving the returns and sustainability outcomes they need. 

From the holding period to the exit phrase, we’ll collaborate with investors to advance your company’s sustainability maturity—and recognise value. 

Cut the complexity: streamlining sustainability reporting preparation

The sustainability regulatory landscape is complex, nuanced, and constantly evolving. We’ll work with you to navigate sustainability reporting requirements to bring structure, rigour, and clarity to a seemingly obscure process. We support you in every detail. Beginning with upfront regulatory scoping all the way through to data collection and process improvements. Our specialists turn regulatory insights into actionable strategies, working with you to innovate products and processes using advanced technology, AI, and diverse data.  

Clear and confidence-building: navigating your sustainability journey

Investors’ financing decisions depend on the company’s sustainability journey—including its strategy, resilience, sustainability risk and opportunity management, and quantification of impact. Whether you’re looking to sell your equity participation or considering taking your company public, you should be able to present your sustainability journey. 

We help companies navigate the complexities of an upcoming divestiture. We develop a roadmap for a successful deal that covers all business functions and prepare a transparent sustainability journey, enabling you to enter the exit process with confidence. 

Sustainability due diligence spotlight  

Smart due diligence weaves sustainability factors into investment choices. But there’s a wide array of non-financial priorities to evaluate. Diligence analyses should be tailored to address industry-specific risks and opportunities, such as a company’s product design and circularity approach, versus analysing its supply chain management practices.  

Our approach empowers investors to:

  • Assess the significance of external and internal sustainability issues and the maturity of a target’s sustainability strategy. 
  • Benchmark the target’s performance and approach against peers and industry leaders. 
  • Unlock and maximise key sustainability-related value levers.
  • Craft a strategic roadmap for value creation.
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Insights on sustainability in deals

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Contact us

Miriam Pozza

Miriam Pozza

National and Global Sustainability Deals Leader, PwC Canada

Tel: +1 514 205 5000

Contact us

Leonie Schreve

Leonie Schreve

ESG Deals, Partner, PwC Netherlands

Tel: +31 (0)8879 20020

Nicolas Bourdier

Nicolas Bourdier

US Deals Sustainability Leader, Principal, PwC US

Tel: +1 914 364 3736

James Pincus

James Pincus

Partner, Corporate Finance, ESG Leader for Deals, PwC United Kingdom

Tel: +44 (0)20 7583 5000

Kushal Chadha

Kushal Chadha

Asia Pacific Sustainability, Deals, Private Equity and Sustainability Finance, Partner, PwC Australia

Tel: +61 (0)3 8603 1000

Emilie Bobin

Emilie Bobin

Sustainability, Partner, PwC France

Tel: +33 1 56 57 86 60

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