Apply ESG insights across the deal lifecycle to manage risk and unlock value

ESG due diligence

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Overview

Sustainability pressures are reshaping how deals get done. Rising regulatory scrutiny, shifting stakeholder expectations, and new disclosure requirements mean ESG factors are shaping which deals proceed and on what terms. From acquisitions and divestitures to financing and carve‑outs, we help you assess the ESG profile of targets, tell a credible sustainability story at exit, and stay ahead of evolving ESG reporting—so you can win better deals and secure value in a more demanding market.


Market trends

53%

of private equity firms chose not to pursue a deal because of ESG factors

Source https://www.pwc.com/gx/en/sustainability/assets/pwc-private-equity-responsible-investment-survey-2023.pdf
32%

of private equity leaders say ESG was a primary driver of value creation in more than half of their recent deals

Source https://www.pwc.com/gx/en/sustainability/assets/pwc-private-equity-responsible-investment-survey-2023.pdf
71%

of investors say companies should embed sustainability directly into corporate strategy

Source https://www.pwc.com/gx/en/issues/c-suite-insights/global-investor-survey/global-investor-survey-report-2024.pdf

Capabilities

ESG red flag and comprehensive reviews

Support your responsible investment program with ESG due diligence that goes beyond box‑ticking. We focus on the priority sustainability matters for the acquisition target, considering key stakeholder groups and the company’s effects on society. Depending on access and timelines, we perform ESG red flag reviews and holistic ESG

Exit readiness for ESG

Buyers increasingly factor ESG into investment decisions. Don’t leave value on the table by failing to tell a credible ESG story at exit. We help you prepare for divestitures and public listings by aggregating sustainability data, pinpointing value creation initiatives, and showing how ESG supports your equity narrative. Build robust sell-side ESG diligence materials and IPO‑ready disclosures so you meet investor expectations and attract buyers who reward sustainable performance.

Sustainability strategy for portfolio companies

Make sustainability a core driver of portfolio growth and value creation. We assess the current state of sustainability, define a future‑state strategy, and prioritize value creation pathways—from climate resilience and decarbonization roadmaps to data and technology enablement, tax incentives, and reporting. Then translate these priorities into execution plans with management teams so you can drive sustainable growth, improve performance, and strengthen long‑term resilience.

ESG regulation and reporting support

Keep pace with evolving ESG regulations and disclosure expectations during and after deals. We help you understand how requirements such as SEC rules, Corporate Sustainability Reporting Directive (CSRD), Sustainable Finance Disclosure Regulation (SFDR), and Corporate Sustainability Due Diligence Directive (CSDDD) apply to your business and how voluntary disclosures around frameworks like TCFD, GRI, SASB, and WEF IBC shape reporting.


Insights


Sustainability has become a deciding factor in competitive processes. When deal teams have clear insight on sustainability risks and opportunities, they can move faster, price with more precision and protect value at exit.

Neema VahebOffering Leader, PwC US

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Neema Vaheb

PE Sector Sustainability Leader, PwC US

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