Роля на ESG критериите при сделки по сливания и придобивания: възможности и рискове
Role of ESG Criteria for Merger and Acquisition Transactions: Opportunities and Risks
Author(s): Ralitsa DimitrovaSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Нов български университет
Keywords: ESG; mergers and acquisitions; due diligence; value; premium; risks
Summary/Abstract: The article looks at the growing importance of environmental, social and governance criteria on the activity of transactions in mergers and acquisitions, for both strategic participants, professional investors, and for a wide range of stakeholders. The connection between the ESG criteria and the value of the company has been clarified, under the stakeholder activism to maximize the financial performance of the business. In the light of sustainable investment, the importance of compliance with ESG criteria and the presence of ESG premium on the value of the company in transactions in mergers and acquisitions is highlighted. The opportunities and challenges to companies in connection with the necessary changes to the due diligence of the M&A transactions are discussed.
Journal: Годишник Икономика и бизнес
- Issue Year: 8/2023
- Issue No: 1
- Page Range: 40-62
- Page Count: 23
- Language: Bulgarian
