Lack of robust data, inadequate understanding of what ESG due diligence means, and difficulty in selecting a meaningful scope cited as top challenges in conducting due diligence
Majority say deal cancellation was the most common consequence of a material finding during ESG due diligence
With a heightened focus on sustainability reporting from investors and regulators alike, a majority of corporate investors want a dedicated ESG due diligence product that can analyze risks and opportunities, according to KPMG's recent ESG Due Diligence Survey.
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